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 …

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 …

Proponents of cryptocurrency have argued it has the potential to drive economic prosperity
and to help reimagine social benefits in many spaces across the world. However, as the …

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

Accounting has undergone a significant transformation in recent years due to the
advancement of technology. The tedious manual processes that dominated this discipline …

The lack of cryptocurrency legislation presents several issues, and the purpose of this article
is to investigate those challenges. Several legal issues are brought about because no one …

Cryptocurrency has seen tremendous growth and has gone through its periods of ups and
downs. Using cryptocurrency, users can perform secure transactions thanks to the power of …

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю
08.00. 09–бухгалтерський облік, аналіз та аудит (за видами економічної діяльності) …

This study delves into the world of cryptocurrency financial reporting (CFR) research,
exploring the connections between researchers, their institutions, and the countries they …