Navigating the Future: Blockchain's Impact on Accounting and Auditing Practices

S Sheela, AA Alsmady, K Tanaraj, I Izani - Sustainability, 2023 - mdpi.com
This study seeks to meticulously analyze the scholarly discussion on the integration of
blockchain technology into accounting and auditing. Based on a total of 67 articles from the …

Value relevance research in accounting and reporting domains: A bibliometric analysis

G Nicolò, S Santis, A Incollingo, PT Polcini - Accounting in Europe, 2023 - Taylor & Francis
This review systematically investigates the body of scientific knowledge on value relevance
in accounting and reporting fields through a mixed method integrating bibliometric and …

The impact of blockchain on the quality of accounting information: an Iraqi case study

BKA Alkafaji, ML Dashtbayaz, M Salehi - Risks, 2023 - mdpi.com
This paper aims to investigate the impact of blockchain on the quality of the information in
listed and non-listed companies in Iraq; the temporal scope of this study is 2022. The …

A new era of the music industry? Blockchain and value co-creation: the Bitsong case study

G Centorrino, V Naciti, D Rupo - European Journal of Innovation …, 2023 - emerald.com
Purpose The study aims to investigate the impact of technological innovation, such as
blockchain, in the music field from a value co-creation perspective, highlighting how it is …

A critical review of auditing at the time of blockchain technology–a bibliometric analysis

T Hakami, O Sabri, B Al-Shargabi… - EuroMed Journal of …, 2023 - emerald.com
Purpose This study aims to examine the present condition of blockchain technology (BT)
applications in auditing by analyzing journal publications on the topic to acquire a better …

'Angry accountants': Making sense of professional identity crisis on online communities

A Tomo - Critical Perspectives on Accounting, 2023 - Elsevier
This study used netnography to explore accountants' individual and collective
conceptualization and perception of their identity in a context of de-professionalization …

How blockchain is transforming accounting, auditing and finance: a systematic review

M Singh, M Joshi, S Sharma, T Rana - … of Big Data and Analytics in …, 2023 - Springer
Blockchain technology (BT) has been receiving increasing attention from the academics and
practitioners, in terms of its emergence, evolution, transformation, potential disruptions …

Integrating Blockchain Technology into Accounting Curricula: A Template for Accounting Educators

M Singh, M Joshi, S Sharma - Handbook of Big Data and Analytics in …, 2023 - Springer
This paper provides a guidance note to accounting educators seeking to incorporate
applications of blockchain technology (BT) into accounting curricula. This paper is based on …

Reviewing literature through multidimensional representations

M Albanese - International Journal of Accounting Information …, 2023 - Elsevier
Reviewing literature is a demanding task that calls for effective tools. After examining
literature review (LR) practices, this paper develops an innovative approach in representing …

Accounting for the “harms” of social media firms: dialogic accountability and discursive contestation in public hearings

K Yusuff, A Whittle, F Mueller - Accounting, Auditing & Accountability …, 2023 - emerald.com
Purpose Existing literature has begun to identify the agonistic and contested aspects of the
ongoing development of accountability systems. These “contests” are particularly important …