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The Effects of Blockchain Technology Adoption on Litigation Risks.

Λεπτομέρειες βιβλιογραφικής εγγραφής
Τίτλος: The Effects of Blockchain Technology Adoption on Litigation Risks.
Συγγραφείς: He, Chengliu1 (AUTHOR), Fan, Ying Han1 (AUTHOR), Yue, Xinru2 (AUTHOR), Taylor, Grantley1 (AUTHOR), Chen, Yizao3 (AUTHOR)
Πηγή: Journal of Information Systems. Summer2026, Vol. 40 Issue 2, p1-28. 28p.
Θεματικοί όροι: *Blockchains, *Legal liability, *Corporate governance, *Management controls, *Risk managers, *Technological innovations
Περίληψη: We investigate the relationship between the adoption of blockchain technology (BT) and corporate litigation risks. Our sample consists of 24,526 firm-year observations from firms listed on the Shenzhen and Shanghai Stock Exchanges during 2013–2021. We find that BT adoption is negatively associated with firms' litigation risk. The results remain robust and consistent based on subsampling analysis, samples that use alternative specifications of BT adoption and litigation risk, with the use of instrumental variable two-stage least-squares regression, propensity score matching analysis, and after controlling for firm fixed effects. Further, we find that BT adoption can lead to a reduction in corporate litigation risks through an improvement in internal control mechanisms. The findings of our study enrich the literature on litigation risks faced by firms following BT adoption. They are relevant to corporate executives engaged in the advent of technological innovations, internal control systems, and risk management. Data Availability: Data are available from the public sources cited in the text. [ABSTRACT FROM AUTHOR]
Copyright of Journal of Information Systems is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Βάση Δεδομένων: Business Source Index
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  Data: The Effects of Blockchain Technology Adoption on Litigation Risks.
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  Data: *<searchLink fieldCode="DE" term="%22Blockchains%22">Blockchains</searchLink><br />*<searchLink fieldCode="DE" term="%22Legal+liability%22">Legal liability</searchLink><br />*<searchLink fieldCode="DE" term="%22Corporate+governance%22">Corporate governance</searchLink><br />*<searchLink fieldCode="DE" term="%22Management+controls%22">Management controls</searchLink><br />*<searchLink fieldCode="DE" term="%22Risk+managers%22">Risk managers</searchLink><br />*<searchLink fieldCode="DE" term="%22Technological+innovations%22">Technological innovations</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: We investigate the relationship between the adoption of blockchain technology (BT) and corporate litigation risks. Our sample consists of 24,526 firm-year observations from firms listed on the Shenzhen and Shanghai Stock Exchanges during 2013–2021. We find that BT adoption is negatively associated with firms' litigation risk. The results remain robust and consistent based on subsampling analysis, samples that use alternative specifications of BT adoption and litigation risk, with the use of instrumental variable two-stage least-squares regression, propensity score matching analysis, and after controlling for firm fixed effects. Further, we find that BT adoption can lead to a reduction in corporate litigation risks through an improvement in internal control mechanisms. The findings of our study enrich the literature on litigation risks faced by firms following BT adoption. They are relevant to corporate executives engaged in the advent of technological innovations, internal control systems, and risk management. Data Availability: Data are available from the public sources cited in the text. [ABSTRACT FROM AUTHOR]
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  Data: <i>Copyright of Journal of Information Systems is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.2308/ISYS-2023-062
    Languages:
      – Code: eng
        Text: English
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      Pagination:
        PageCount: 28
        StartPage: 1
    Subjects:
      – SubjectFull: Blockchains
        Type: general
      – SubjectFull: Legal liability
        Type: general
      – SubjectFull: Corporate governance
        Type: general
      – SubjectFull: Management controls
        Type: general
      – SubjectFull: Risk managers
        Type: general
      – SubjectFull: Technological innovations
        Type: general
    Titles:
      – TitleFull: The Effects of Blockchain Technology Adoption on Litigation Risks.
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            NameFull: He, Chengliu
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            NameFull: Fan, Ying Han
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            NameFull: Yue, Xinru
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            NameFull: Chen, Yizao
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            – D: 01
              M: 07
              Text: Summer2026
              Type: published
              Y: 2026
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              Value: 40
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