1. AICPA, CPA Canada, and University of Waterloo. 2017, Blockchain technology and its potential impact on the audit and assurance profession, https://www.aicpa.org/content/dam/aicpa/ interestareas/frc/assuranceadvisoryservices/downloadabledocuments/blockchain-technology/and-its-potential-impact-on-the-audit-and-assurance-profession.pdf.
2. Trust but verify: The oracle paradox of blockchain smart contracts;Albizri;J. Inf. Syst.,2021
3. The first mile problem: Deriving an endogenous demand for auditing in blockchain-based business processes;Alles;Int. J. Account. Inf. Syst.,2020
4. American Institute of Certified Public Accountants (AICPA) Amendments to the Description of the Concept of Materiality Statement on Auditing Standards No. 122 2019 paragraph.A63 AU-C Section 600,accessed on 01/08/2022 from SAS 138 - Amendments to the description of the concept of materiality (aicpa.org.
5. Enablers and inhibitors of AI-powered voice assistants: a dual-factor approach by integrating the status quo bias and technology acceptance model;Balakrishnan;Inf. Syst. Front.,2021