The effect of emergent technologies on accountant`s ethical blindness

The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud been tied to the profession. While several standards have established ensure integrity, objectivity, and professional competency accountants; power situation individual motivations are challenges that may ethically blind accountants result in fraud. In this paper, we explore combinative effect three emergent technologies: Blockchain-based, IoT-enabled AI-empowered distributed ledger on reducing risk blindness. We examine how technical features technologies present both gains decision-making for some these can be overcome by adopting all emerging technologies, others require social legal interference avoid technologies. Keywords: Emergent technology, blindness, blockchain, artificial intelligence, internet things.