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 …

Purpose This study intends to extend the literature on IT business value by unveiling the
organizational values and hindrances of blockchain adoption in the banking industry …

Purpose This study aims to provide an empirically informed view on the auditing profession's
readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees …

Blockchain technology (BT) has been receiving increasing attention from the academics and
practitioners, in terms of its emergence, evolution, transformation, potential disruptions …

A new era awaits the development of cryptocurrency and blockchain technologies. This
study highlights the influential and conceptual aspects of blockchain and cryptocurrency …

Purpose The purpose of this paper is to explore the effects of emerging technology
(technology adoption, perceived benefits, technological challenges and ease of use) and …

When designed, technologies and frameworks are not created to be as dynamic and flexible
as to cater to the requirements of other domains, and so is the case with Blockchain …

Purpose The aim of this paper is to explore the effects of adopting and implementing
blockchain technology (BT) in accounting and auditing practices in terms of benefits and …

Purpose This paper aims to examine the role of Blockchain in the accounting and auditing
literature and profession. Specifically, the paper investigates auditors' perceptions about the …

A key challenge in engineering distributed systems consists in the integration into their
development of a decentralised infrastructure allowing the system participants to trust each …