Reviewer for thesis

Possible questions during defense

1. Relationship of your research study on accounting

2. Are there material alterations on auditors’ workflow? Or will they eliminate in the
accounting profession because of blockchain technology? If all transactions are captured
in an immutable blockchain, then what is left for a CPA auditor to audit?
-Users of financial statements expect CPA auditors to perform an independent audit of the
financial statements using their professional skepticism. CPA auditors conclude whether
they have obtained reasonable assurance that the financial statements of an entity, taken
as a whole are free from material misstatement, whether due to fraud or error. Blockchains
are unlikely to replace these judgments by a financial statement auditor.
Also, Tammy Whitehouse said that it will not eliminate the audit or auditor, it will allow
auditors to spend more time exercising their professional judgment. In PCAOB board
member Jeanette Franzel comments that the emergence and use of new technologies in
the audit will require professional skepticism and critical thinking by auditors in new ways.
These new technology tools and approaches may also highlight the need for stronger
skills in more subjective and qualitative areas.

3. Relationship of your recommendations on findings/conclusions

4. Contributions to accounting
5. What is the statistical treatment of your data? Why?
6. Basis of your recommendations.