In 2009, Bitcoin was launched as peer-to-peer electronic cash. Bitcoin inspired the launch of
several other cryptocurrencies. Bitcoin set the stage for a new field called blockchain, which …

In relation to the traditional financial markets, the cryptocurrency market is a recent invention
and the trading dynamics of all its components are readily recorded and stored. This fact …

Blockchains are one of the prominent disruptive technologies that are being implemented in
several disciplines. The application of blockchains in the mining and mineral industry can …

This paper develops a theoretical history of the intricate relationship between accounting as
a recording technology and memory, arguing that accounting's influence extends beyond …

This article summarizes “Auditing the Blockchain Oracle Problem”, which introduces auditors
to the risks of having an irreversible business agreement codified on a blockchain using a …

The legal status of cryptoassets as property has been widely accepted, but it remains
unclear who owns a cryptoasset. This article explores the determination of the owner of a …

This research examines the socio-cultural, behavioral, and economic components of bitcoin
adoption in Russia using the Technology Acceptance Model (TAM) and the Unified Theory …

The rapid pace of technological advancement has driven the emergence of innovative
payment platforms catering to consumers\" demands for adaptable, user-friendly, cost …

With the emergence of blockchain in financial applications, it is critical to assess and
manage the financial risks of fraudulent events to protect customers, minimize loss, and …

Railway operations require control systems to ensure safety and efficiency, and to
coordinate infrastructure elements such as switches, signals and train protection. To …