Beam Journal of Economic Studies
Volume 10, Numéro 1, Pages 600-617
2026-03-15

Blockchain Auditing Challenges: An Archival Analysis Of Audit Trail Reconstruction And Smart Contract Complexity On Ethereum



Authors : Dafri Rima .

Abstract

The integration of blockchain technology into enterprise systems promises unprecedented transparency and immutability but poses substantial challenges for traditional auditing. This paper presents a technical archival study of the Ethereum blockchain for the 2024 fiscal year to identify and quantify characteristics that complicate audit trail reconstruction. Using a sample of 5,000 contracts based on Google BigQuery on-chain data. Audit integration challenges, traceability, volume, and complexity are operationalized into a composite Audit Difficulty Index (ADI), validated through correlation, factor-analytic, and criterion-validity tests. The empirical analysis is implemented in a Python environment using multiple ordinary least squares regression with diagnostics for heteroscedasticity, autocorrelation, and multicollinearity, complemented by Pearson correlations, exploratory factor analysis, and ANOVA for cross-chain comparison. The findings show that on-chain complexity metrics, particularly bytecode length, are significant predictors of audit difficulty, and that metamorphic contracts are strongly associated with higher ADI scores. The study concludes that auditors require specialized tools and a dynamic, risk-based approach to address these challenges.

Keywords

Blockchain auditing ; Smart contracts ; Audit Difficulty Index ; Ethereum ; Audit trail reconstruction

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