We develop a dynamic asset pricing model of cryptocurrencies/tokens that allow users to
conduct peer-to-peer transactions on digital platforms. The equilibrium price of tokens is …

The rise of centralized mining pools for risk sharing does not necessarily undermine the
decentralization required for blockchains: because of miners' cross-pool diversification and …

Owing to the incremental and diverse applications of cryptocurrencies and the continuous
development of distributed system technology, blockchain has been broadly used in fintech …

Purpose This study aims to know the tactician role of financial technology (FinTech) in the
field of accounting and auditing through contextualized systematic literature review by using …

We describe the taxation landscape in the cryptocurrency markets, especially concerning
US taxpayers, and examine how recent increases in tax scrutiny have led to changes in …

Over the past decade, blockchains and cryptocurrencies have taken a central stage in
financial technology (FinTech) innovation. In 2020–2021, as the academic finance and …

Purpose This paper aims to explore the latest study of the emerging data-driven approach in
the area of FinTech. This paper attempts to provide comprehensive comparisons, including …

We develop a dynamic model of platform economy where tokens derive value by facilitating
transactions among users and the platform conducts optimal token-supply policy. Token …

We construct an economic framework for understanding the incentives of the participants of
a permissioned blockchain for supply chains and other related industries. Our study aims to …

To understand the disruption and implications of distributed ledger technologies for financial
reporting and auditing, we analyze firm misreporting, auditor monitoring and competition …