Do auditors charge clients with higher audit fees for blockchain investments?

Chen, J.J., Huang, L., Xiao, J.Z. et al. (1 more author) (2025) Do auditors charge clients with higher audit fees for blockchain investments? Journal of International Accounting, Auditing and Taxation, 59. 100707. ISSN: 1061-9518

Abstract

Metadata

Item Type: Article
Authors/Creators:
  • Chen, J.J.
  • Huang, L.
  • Xiao, J.Z.
  • Zhang, H.
Copyright, Publisher and Additional Information:

© 2025 The Author(s). This is an open access article under the terms of the Creative Commons Attribution License (CC-BY 4.0), which permits unrestricted use, distribution and reproduction in any medium, provided the original work is properly cited.

Keywords: Blockchain, Audit fees, Audit risk, Audit effort
Dates:
  • Accepted: 22 August 2024
  • Published (online): 7 June 2025
  • Published: December 2025
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Business (Leeds) > Management Division (LUBS) (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 20 Dec 2024 10:31
Last Modified: 05 Aug 2025 11:02
Status: Published
Publisher: Elsevier
Identification Number: 10.1016/j.intaccaudtax.2025.100707
Open Archives Initiative ID (OAI ID):

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