The Perception of Blockchain on Auditing: A Systematic Review and Meta-Analysis (PRISMA)

This exploratory study uses PRISMA and current evidence to examine auditors' perceptions on blockchain technology. The project will analyze literature to determine the benefits, drawbacks, and effects of integrating blockchain technology into audit practice. Secondary data analysis reveals that blockchain's immutable and auditable records primarily enhance audit transparency and correctness. The results indicate that widespread acceptance is conceivable despite technological complexity, implementation costs, and regulatory concerns. The literature also suggests that blockchain can reduce fraud and errors; however, this requires a significant shift in audit methodology at large scales and alignment with regulators to implement regulatory compliance and standardization. This report consolidates auditors' current impressions of blockchain and highlights key areas that require attention for successful adoption. This research can help auditors, policymakers, and researchers prepare for future blockchain technology auditing studies and practical actions. This study used a systematic review, analysis, and synthesis of current papers to show why auditing is going through one of those transformative moments for blockchain technologies. It showed how much blockchain can transform audits, but it also reminded us that strategic planning and regulatory support are needed to face these issues head-on.