Purpose This study aims to review the academic literature on the utilization of blockchain in
accounting practice and research to identify potential opportunities for further scientific …

During the last years, the impacts caused by digital transformation on companies have been
disruptive. Contrarily to prior technological revolutions, the current scenario is characterized …

Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding
analysis | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

Purpose This paper provides a structured literature review of blockchain in accounting. The
authors identify current trends, analyse and critique the key topics of research and discuss …

The disruption of blockchain in auditing – a systematic literature review and an agenda for
future research | Emerald Insight Books and journals Case studies Expert Briefings Open …

Purpose This paper aims to design, build and evaluate a blockchain platform in the
accounting domain, taking an ecosystem perspective. To achieve this aim, the research …

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness,
and Technology Acceptance Model (TAM) variables on various aspects of accounting and …

Purpose This study conducts a systematic review using 452 academic and industry articles
from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors …

Technology advancements provide opportunities for auditors to use new tools in the audit
process. This study presents a synthesis of technology-related auditing research to identify …

This study reviews literature examining digital transformation in the external audit setting.
Our review will inform the standard‐setting initiatives of the International Auditing and …