Citation

Zainuddin, Siti Afiqah and Thoti, Kiran Kumar and Che Abdul Rahim, Norsyamlina and Agos Lokman, Farha Zafira and Mohd Yaziz, Nur A’mirah and Talha, Mohammad and Yeo, Sook Fern and Zainuddin, Siti Hanis (2026) Blockchain Technology and Financial Reporting: Opportunities and Risks. In: Intelligent Governance in the Big Data Era. Springer Nature Link, pp. 351-360. ISBN 978-3-032-14697-7, 978-3-032-14698-4

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Abstract

Blockchain technology is changing how financial reporting is perceived in ways that create newfound possibilities for transparency, real-time verification, and data integrity. But it also presents possibilities for risks around technological complexity, regulatory uncertainty, data privacy, and cybersecurity. This conceptual paper considers how blockchain technology can fundamentally change financial reporting practices and the possible risks which organizations must grapple with. The paper is developed using technology adoption models and theories related to trust and accountability. The paper also develops a framework that links the capabilities of blockchain technology to the enhancements of financial reporting and risks mitigation. The implications of the paper could substantively inform how organizations, regulators, and auditors can modify financial reporting processes to harness the benefits of Distributed Ledger Technologies (DLTs) such as blockchain for the purposes of financial reporting as indicated in recent literature from 2019 to 2025.

Item Type:	Book Section
Uncontrolled Keywords:	Blockchain, Financial reporting, Distributed ledger technology
Subjects:	H Social Sciences > HG Finance > HG1710 Electronic Funds Transfers
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Suzilawati Abu Samah
Date Deposited:	04 Jun 2026 07:39
Last Modified:	08 Jun 2026 07:57
URII:	http://shdl.mmu.edu.my/id/eprint/15943

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