Dimensions overall score 4.0

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• Blockchain technology fundamentally alters traditional financial auditing paradigms due to new asset types and custody mechanisms.technical 95%
• Autoethnographic methodology is necessary for understanding the technical complexities of blockchain auditing that external analysis cannot capture.method 95%
• Token airdrops create assets appearing in company wallets without traditional purchase transactions, delivery mechanisms, or counterparty relationships.technical 90%
• The paper uses an applied research approach with a theory-building perspective to address practical blockchain auditing issues.method 90%
• The autoethnographic analysis organizes blockchain audit challenges into four interconnected categories: existence, ownership, valuation, and internal control verification.method 90%
• The analysis is limited to specific blockchain innovations experienced through professional implementation and may not cover all technical pathways.limitation 85%
• The framework addresses traditional corporate entities holding cryptoassets but requires extension for decentralized autonomous organizations (DAOs).limitation 85%

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