BLOCKCHAIN TECHNOLOGY AND FRAUD PREVENTION IN THE ACCOUNTING PROFFESSION
Abstract
This study examines the impact of blockchain technology on fraud prevention in
accounting system, with a focus on its transparency,immutable ledger, and smart
contract features. A survey of 135 accounting professionals in Nigeria was conducted,
yielding a high response rate of 90%. Descriptive analysis revealed strong agreement
among respondents on blockchain potential to enhance visibility, accountability, and
accuracy in financial transaction. Multiple regression analysis demonstrated that
transparency, immutable ledger, and smart contracts significantly predict fraud
prevention, with immutable ledger emerging as the strongest contribution (R2 = 0.65,
P
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