Purpose The objective of this study is to systematically review the current body of literature in
order to gain insights into the progress of research in accounting and auditing of …

Blockchain technology has attracted widespread attention due to its compelling features,
such as decentralization, transparency, and smart contracts, which can address significant …

Sažetak The digital age creates new concepts, methods, and rules that are affecting the
accounting process which presents new challenges in accounting practice. One of the most …

Accounting Treatments for Cryptocurrencies in Malaysia: The Hierarchical Component Model
Approach Page 1 Asian Journal of Business and Accounting 14(2), 2021 137 Accounting …

Purpose The purpose of the current study is to contribute to the existing body of knowledge
by understanding the rationale, benefits and consequences of taxing cryptocurrency …

This bibliometric study explores the cryptocurrency accounting (CA) literature and the
connections between authors, institutions, and countries where cryptocurrency activity …

Bitcoin is digital money, and it is public and distributed in its ecosystem. A bitcoin first
released by Satoshi Nakamoto in 2008. It is a peer-to-peer (direct connections without an …

The objectives of this study are to identify, analyze, and explain the direct and indirect
relationships between exogenous and endogenous variables. This research method uses a …

Na “quarta revolução industrial” a discussão acerca das moedas virtuais, mais
especificamente, as criptomoedas, torna-se num elemento imprescindível de um novo …

The objective of this study is to systematically review the current body of literature in order to
gain insights into the progress of research in accounting and auditing of cryptocurrencies …