The Impact Of Using Blockchain Technology On Financial Statements To Reducing Of Fraud

This study aimed to investigate the impact of using blockchain technology on financial statements to reducing of fraud in Saudi Arabia. The researchers have used a quantitative and inductive approach for theoretically analyzing the data collected in the study. The study sample included 67 participants of accounting professors and doctors in Saudi Arabia universities. The result showed that there isa positive response to the using blockchain technology on financial statements as a strategic tool for reducing fraud in Saudi Arabia. and the using blockchain technology on financial statements in Saudi Arabia can reduce fraud by about 18%.