What does this research mean for the field?

Firms' disclosed engagement in blockchain technology is associated with increased audit fees and a higher likelihood of auditor resignation, reflecting auditors' strategies to manage perceived technological risks. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To examine how auditors respond to corporate blockchain engagement disclosures through audit pricing adjustments and resignation decisions.

August 28, 2026Journal of Accounting Literature

Do auditors care about firms’ engagement in blockchain? Evidence from auditors’ responses

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Authors

JDJing DuGuangdong University Of Finances and Economics SBSabri BoubakerUniversidad de Valladolid RMRiadh ManitaNEOMA Business School

Discussion

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Implication

Observational study demonstrates higher audit fees and resignation likelihood in blockchain-disclosing firms, suggesting auditors price in perceived technological risks.

Key Points

To examine how auditors respond to corporate blockchain engagement disclosures through audit pricing adjustments and resignation decisions.
Conducted textual analysis on public annual filings of Chinese A-share listed companies between 2016 and 2022 to measure corporate blockchain engagement.
Applied multivariable regression analysis with cross-sectional tests and robustness checks to evaluate audit fees, resignation frequency, and mediating channels.
Corporate blockchain disclosures are positively associated with audit fee increases, driven by greater audit effort and heightened perceived audit risk.
Fee premiums are more pronounced among larger audit firms, auditors lacking information technology backgrounds, and those with shorter client tenures.
Disclosed blockchain use correlates with a higher rate of auditor resignation, though auditors systematically prioritize fee increases over resigning.

Cite This Study

Du et al. (2026) studied this question.

synapsesocial.com/papers/6a91467bd15324a1df3aa212 https://doi.org/10.1108/jal-01-2026-0037

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August 28, 2026Journal of Accounting Literature

Do auditors care about firms’ engagement in blockchain? Evidence from auditors’ responses

View Full Paper

Ask AI

Bookmark

Authors

JDJing DuGuangdong University Of Finances and Economics SBSabri BoubakerUniversidad de Valladolid RMRiadh ManitaNEOMA Business School

Discussion

Member takes

Implication

Observational study demonstrates higher audit fees and resignation likelihood in blockchain-disclosing firms, suggesting auditors price in perceived technological risks.

Key Points

To examine how auditors respond to corporate blockchain engagement disclosures through audit pricing adjustments and resignation decisions.
Conducted textual analysis on public annual filings of Chinese A-share listed companies between 2016 and 2022 to measure corporate blockchain engagement.
Applied multivariable regression analysis with cross-sectional tests and robustness checks to evaluate audit fees, resignation frequency, and mediating channels.
Corporate blockchain disclosures are positively associated with audit fee increases, driven by greater audit effort and heightened perceived audit risk.
Fee premiums are more pronounced among larger audit firms, auditors lacking information technology backgrounds, and those with shorter client tenures.
Disclosed blockchain use correlates with a higher rate of auditor resignation, though auditors systematically prioritize fee increases over resigning.

Cite This Study

Du et al. (2026) studied this question.

synapsesocial.com/papers/6a91467bd15324a1df3aa212 https://doi.org/10.1108/jal-01-2026-0037

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