Topic Modeling Blockchain in Accounting and Audit Research

 Abu Afifa, M. M., Vo Van, H., & Le Hoang Van, T. (2023). Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy. Journal of Financial Reporting and Accounting, 21(1), 5–44. https://doi.org/10.1108/JFRA-12-2021-0434

Abu-Dabaseh, F., Khtatbeh, M. M., Al’Ararah, K., & Alassuli, A. (2025). Exploring the Role of Digital Transformation in Mitigating Accounting Fraud: A Cybersecurity Perspective. International Review of Management and Marketing, 15(3), 398.

Agostini, M. (2024). TRANSFORMING CORPORATE GOVERNANCE: EXPLORING TOKENIZATION’S IMPACT ON TRANSPARENCY AND OWNERSHIP — A RESEARCH AGENDA. Risk Governance and Control: Financial Markets and Institutions, 14(3), 47–56. https://doi.org/10.22495/rgcv14i3p5

Agostini, M. (2024). TRANSFORMING CORPORATE GOVERNANCE: EXPLORING TOKENIZATION’S IMPACT ON TRANSPARENCY AND OWNERSHIP — A RESEARCH AGENDA. Risk Governance and Control: Financial Markets and Institutions, 14(3), 47–56. https://doi.org/10.22495/rgcv14i3p5

Akter, M., Kummer, T.-F., & Yigitbasioglu, O. (2024). Looking beyond the hype: The challenges of blockchain adoption in accounting. International Journal of Accounting Information Systems, 53, 100681. https://doi.org/10.1016/j.accinf.2024.100681

Al-Abdullah, M., Alsmadi, I., AlAbdullah, R., & Farkas, B. (2020). Designing privacy-friendly data repositories: a framework for a blockchain that follows the GDPR. Digital Policy, Regulation and Governance, 22(5/6), 389–411. https://doi.org/10.1108/DPRG-04-2020-0050

Alawadhi, A. S., & Alrefai, A. A. (2024). The Metaverse and Accounting: A Paradigm Shift in Emerging Technologies and Their Implications on Accounting Research. Journal of Emerging Technologies in Accounting, 21(2), 19–34. https://doi.org/10.2308/JETA-2023-031

Albekov, A. U., Vovchenko, N. G., Andreeva, O. V., & Sichev, R. A. (2017). Block Chain and Financial Controlling in the System of Technological Provision of Large Corporations’ Economic Security. European Research Studies Journal, 20(3), 3–12.

Aldredge, M., Rogers, C., & Smith, J. (2021). The strategic transformation of accounting into a learned profession. Industry and Higher Education, 35(2), 83–88. https://doi.org/10.1177/0950422220954319

Alkafaji, B. K. A., Dashtbayaz, M. L., & Salehi, M. (2023). The impact of blockchain on the quality of accounting information: an Iraqi case study. Risks, 11(3), 58.

Al-Hattami, H. M. (2024). What factors influence the intention to adopt blockchain technology in accounting education? Humanities and Social Sciences Communications, 11(1), 787. https://doi.org/10.1057/s41599-024-03315-8

AL-Hawamleh, A., Altarawneh, M., Hikal, H., & Elfedawy, A. (2024). Blockchain Technology and Virtual Asset Accounting in the Metaverse: A Comprehensive Review of Future Directions. International Journal of Computing and Digital Systems, 15(1), 1595–1614. https://doi.org/10.12785/ijcds/1501113

Al-Htaybat, K., Hutaibat, K., & von Alberti-Alhtaybat, L. (2019). Global brain-reflective accounting practices: Forms of intellectual capital contributing to value creation and sustainable development. Journal of Intellectual Capital, 20(6), 733–762. https://doi.org/10.1108/JIC-01-2019-0016

Alkhwaldi, A. F., Alidarous, M. M., & Alharasis, E. E. (2024). Antecedents and outcomes of innovative blockchain usage in accounting and auditing profession: an extended UTAUT model. Journal of Organizational Change Management, 37(5), 1102–1132. https://doi.org/10.1108/JOCM-03-2023-0070

Alles, M. G. (2015). Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons, 29(2), 439–449.

Alles, M., & Gray, G. L. (2023). Hope or hype? Blockchain and accounting. International Journal of Digital Accounting Research, 23, 19–45. https://doi.org/10.4192/1577-8517-v23_2

Alsalmi, N., Ullah, S., & Rafique, M. (2023). Accounting for digital currencies. Research in International Business and Finance, 64, Article 101897. https://doi.org/10.1016/j.ribaf.2023.101897

ALSaqa, Z. H., Hussein, A. I., & Mahmood, S. M. (2019). The impact of blockchain on accounting information systems. Journal of Information Technology Management, 11(3), 62–80. https://doi.org/10.22059/jitm.2019.74301

Alshurafat, H., Al-Mawali, H., & Al Shbail, M. O. (2023). The influence of technostress on the intention to use blockchain technology: the perspectives of Jordanian auditors. Development and Learning in Organizations, 37(3), 24–27. https://doi.org/10.1108/DLO-06-2022-0103

Amanova, G. D., Akimova, B. Z., Saparbaeva, S. S., Moldashbayeva, L. P., & Zholayeva, M. A. (2023). Problems and prospects in development of digital technologies in accounting and auditing at social enterprises of the Republic of Kazakhstan. Rivista di Studi sulla Sostenibilita, 13(1), 65–81. https://doi.org/10.3280/RISS2023-001-S1005

An, J., & Mikhaylov, A. Y. (2023). Current Waste Management in banks from 11 asian Countries vs sberbank ESG Reporting. Finance: Theory and Practice, 27(6), 173–184. https://doi.org/10.26794/2587-5671-2023-27-6-173-184

Angeline, Y. K. H., Chin, W. S., Teoh Teng Tenk, M., & Saleh, Z. (2021). Accounting Treatments for Cryptocurrencies in Malaysia: The Hierarchical Component Model Approach. Asian Journal of Business and Accounting, 14(2), 137–171. https://doi.org/10.22452/ajba.vol14no2.5

Appelbaum, D., & Nehmer, R. A. (2020). Auditing cloud-based blockchain accounting systems. Journal of Information Systems, 34(2), 5–21. https://doi.org/10.2308/isys-52660

Appelbaum, D., Cohen, E., Kinory, E., & Smith, S. S. (2022). Impediments to Blockchain Adoption. Journal of Emerging Technologies in Accounting, 19(2), 199–210. https://doi.org/10.2308/JETA-19-05-14-26

Ashley, M. J., & Johnson, M. S. (2018). Establishing a secure, transparent, and autonomous blockchain of custody for renewable energy credits and carbon credits. IEEE Engineering Management Review, 46(4), 100–102. https://doi.org/10.1109/EMR.2018.2874967

Ashraf, A. M., & Kader, W. A. (2019). Integrating blockchain in nuclear fuel supply chains for transparency of hazardous materials flow. Proceedings of the International Conference on Industrial Engineering and Operations Management (p. 943). IEOM Society.

Asif, M., Searcy, C., & Castka, P. (2023). ESG and Industry 5.0: The role of technologies in enhancing ESG disclosure. Technological Forecasting and Social Change, 195, Article 122806. https://doi.org/10.1016/j.techfore.2023.122806

Asonitou, S. (2020). Technologies to Communicate Accounting Information in the Digital Era: Is Accounting Education Following the Evolutions? In A. Kavoura, E. Kefallonitis, & P. Theodoridis (Eds.), Springer Proceedings in Business and Economics (pp. 187–194). Springer Nature Switzerland AG. https://doi.org/10.1007/978-3-030-36126-6_21

Autore, D., Chen, H. A., Clarke, N., & Lin, J. (2024). Blockchain and earnings management: Evidence from the supply chain. British Accounting Review, 56(4), 101357. https://doi.org/10.1016/j.bar.2024.101357

Bakarich, K. M., Castonguay, J. J., & O'Brien, P. E. (2020). The Use of Blockchains to Enhance Sustainability Reporting and Assurance*. Accounting Perspectives, 19(4), 389–412. https://doi.org/10.1111/1911-3838.12241

Basu, P., Deb, P., & Singh, A. (2024). Blockchain and the carbon credit ecosystem: sustainable management of the supply chain. Journal of Business Strategy, 45(1), 33–40. https://doi.org/10.1108/JBS-09-2022-0157

Bellavitis, C., Fisch, C., & Momtaz, P. P. (2023). The rise of decentralized autonomous organizations (DAOs): a first empirical glimpse. Venture Capital, 25(2), 187–203. https://doi.org/10.1080/13691066.2022.2116797

Bennett, S., Charbonneau, K., Leopold, R., Mezon, L., Paradine, C., Scilipoti, A., & Villmann, R. (2020). Blockchain and Cryptoassets: Insights from Practice*. Accounting Perspectives, 19(4), 283–302. https://doi.org/10.1111/1911-3838.12238

Bergers, J., Shi, Z., Korsmit, K., & Zhao, Z. (2021). DWH-DIM: A Blockchain Based Decentralized Integrity Verification Model for Data Warehouses. Proceedings - 2021 IEEE International Conference on Blockchain, Blockchain 2021, 221–228. https://doi.org/10.1109/Blockchain53845.2021.00037

Blei, D. M., Ng, A. Y., & Jordan, M. I. (2003). Latent dirichlet allocation. Journal of Machine Learning Research, 3(Jan), 993-1022.

Bonyuet, D. (2020). Overview and impact of blockchain on auditing. International Journal of Digital Accounting Research, 20, 31–43. https://doi.org/10.4192/1577-8517-v20_2

Bourveau, T., Brendel, J., & Schoenfeld, J. (2024). Decentralized Finance (DeFi) assurance: early evidence. Review of Accounting Studies, 29(3), 2209–2253. https://doi.org/10.1007/s11142-024-09834-8

Brammertz, W., & Mendelowitz, A. I. (2018). From digital currencies to digital finance: the case for a smart financial contract standard. Journal of Risk Finance, 19(1), 76–92. https://doi.org/10.1108/JRF-02-2017-0025

Cai, C. W. (2021). Triple‐entry accounting with blockchain: How far have we come?. Accounting & Finance, 61(1), 71-93.

Cap, C. H., & Leiding, B. (2018). Ensuring resource trust and integrity in web browsers using blockchain technology. In R. Dijkman & R. Matulevicius (Eds.), Lecture Notes in Business Information Processing (Vol. 316, pp. 115–125). Springer International Publishing. https://doi.org/10.1007/978-3-319-92898-2_9

Caprolu, M., Pontecorvi, M., Signorini, M., Segarra, C., & Di Pietro, R. (2021). Analysis and Patterns of Unknown Transactions in Bitcoin. Proceedings - 2021 IEEE International Conference on Blockchain, Blockchain 2021 (pp. 170–179). Institute of Electrical and Electronics Engineers Inc. https://doi.org/10.1109/Blockchain53845.2021.00031

Cerchiaro, D., Leo, S., Landriault, E., & De Vega, P. (2025). DLT to boost efficiency for Financial Intermediaries. An application in ESG reporting activities. Technology Analysis and Strategic Management, 37(4), 373–386. https://doi.org/10.1080/09537325.2021.1999921

Chinedu, E., & Awasthi, A. (2019). Utilizing the blockchain technology as an effective means for supply chain traceability. Proceedings of the International Conference on Industrial Engineering and Operations Management, 1277–1278.

Chouaibi, Y., Ardhaoui, R., & Affes, W. (2024). Does good governance moderate the relationship between blockchain technology use and tax evasion? Evidence from STOXX 600. EuroMed Journal of Business. Advance online publication. https://doi.org/10.1108/EMJB-12-2023-0337

Choudhury, S., Jayaprakash, P., Srinivas, S., Sowmya, S., Shah, T., & Abinaya, R. (2023). A blockchain platform for the truck freight marketplace in India. Operations Management Research, 16(2), 684–704. https://doi.org/10.1007/s12063-023-00353-4

Chowdhury, E. K., Khan, I. I., & Dhar, B. K. (2023). Strategy for implementing blockchain technology in accounting: Perspectives of stakeholders in a developing nation. Business Strategy and Development, 6(3), 477–490. https://doi.org/10.1002/bsd2.256

Christ, K. L., & V Helliar, C. (2021). Blockchain technology and modern slavery: Reducing deceptive recruitment in migrant worker populations. Journal of Business Research, 131, 112–120. https://doi.org/10.1016/j.jbusres.2021.03.065

Christidis, K., & Devetsikiotis, M. (2016). Blockchains and smart contracts for the internet of things. IEEE Access, 4, 2292-2303.

Chyzhevska, L., Voloschuk, L., Shatskova, L., & Sokolenko, L. (2021). Digitalization as a Vector of Information Systems Development and Accounting System Modernization. Studia Universitatis Vasile Goldis Arad, Economics Series, 31(4), 18–39. https://doi.org/10.2478/sues-2021-0017

Coita, D. C., Abrudan, M. M., & Matei, M. C. (2019). Effects of the Blockchain Technology on Human Resources and Marketing: An Exploratory Study. In A. Kavoura, E. Kefallonitis, & A. Giovanis (Eds.), Springer Proceedings in Business and Economics (pp. 683–691). Springer Nature Switzerland AG. https://doi.org/10.1007/978-3-030-12453-3_79

Cucurull, J., Rodríguez-Pérez, A., Finogina, T., & Puiggalí, J. (2019). Blockchain-based internet voting: Systems’ compliance with international standards. In W. Abramowicz & A. Paschke (Eds.), Lecture Notes in Business Information Processing (Vol. 339, pp. 300–312). Springer Nature Switzerland AG. https://doi.org/10.1007/978-3-030-04849-5_27

Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5–21. https://doi.org/10.2308/isys-51804

Dai, J., He, N., & Yu, H. (2019). Utilizing blockchain and smart contracts to enable audit 4.0: From the perspective of accountability audit of air pollution control in China. Journal of Emerging Technologies in Accounting, 16(2), 23–41. https://doi.org/10.2308/jeta-52482

Dasaklis, T. K., Casino, F., Patsakis, C., & Douligeris, C. (2019). A Framework for Supply Chain Traceability Based on Blockchain Tokens. In C. Di Francescomarino, R. Dijkman, & U. Zdun (Eds.), Lecture Notes in Business Information Processing (Vol. 362, pp. 704–716). Springer. https://doi.org/10.1007/978-3-030-37453-2_56

Desai, H. (2023). Infusing Blockchain in accounting curricula and practice: expectations, challenges, and strategies. International Journal of Digital Accounting Research, 23, 97–135. https://doi.org/10.4192/1577-8517-v23_5

Desplebin, O., Lux, G., & Petit, N. (2024). Inclusion of blockchain in university accounting curricula: an overview of practices and strategies. Accounting Education. Advance online publication. https://doi.org/10.1080/09639284.2024.2321125

Dimbean-Creta, O. (2017). Fintech - Already new fashion in finance, but what about the future? Quality - Access to Success, 18, 25–29.

Du, J., Shi, Y., Li, W., & Chen, Y. (2023). Can blockchain technology be effectively integrated into the real economy? Evidence from corporate investment efficiency. China Journal of Accounting Research, 16(2), Article 100292. https://doi.org/10.1016/j.cjar.2023.100292

Dubey, K. B., & Goyal, M. (2024). An Improved Intrusion Detection system for securing academic information on the cloud using a blockchain-based security framework. 2024 2nd International Conference on Disruptive Technologies, ICDT 2024 (pp. 434–439). Institute of Electrical and Electronics Engineers Inc. https://doi.org/10.1109/ICDT61202.2024.10489728

Dyball, M. C., & Seethamraju, R. (2021). The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study. International Journal of Auditing, 25(2), 602–615. https://doi.org/10.1111/ijau.12238

Dyball, M. C., & Seethamraju, R. (2022). Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms. Accounting, Auditing and Accountability Journal, 35(7), 1656–1684. https://doi.org/10.1108/AAAJ-07-2020-4681

Elmaasrawy, H. E., Tawfik, O. I., & Abdul-Rahaman, A.-R. (2025). Effect of audit client’s use of blockchain technology on auditing accounting estimates: evidence from the Middle East. Journal of Financial Reporting and Accounting, 23(2), 617–638. https://doi.org/10.1108/JFRA-08-2023-0499

Elommal, N., & Manita, R. (2022). How Blockchain Innovation could affect the Audit Profession: A Qualitative Study. Journal of Innovation Economics and Management, 37(1), 37–63. https://doi.org/10.3917/jie.pr1.0103

Fang, B., Liu, X., Ma, C., & Zhuo, Y. (2023). Blockchain technology adoption and accounting information quality. Accounting and Finance, 63(4), 4125–4156. https://doi.org/10.1111/acfi.13088

Fatz, F., Hake, P., & Fettke, P. (2019). Towards tax compliance by design: A decentralized validation of tax processes using blockchain technology. Proceedings - 21st IEEE Conference on Business Informatics, CBI 2019, 1, 559–568. https://doi.org/10.1109/CBI.2019.00071

Felipe Munoz, M., Zhang, K., Shahzad, A., & Ouhimmou, M. (2021). LogLog: A blockchain solution for tracking and certifying wood volumes. IEEE International Conference on Blockchain and Cryptocurrency, ICBC 2021. https://doi.org/10.1109/ICBC51069.2021.9461153

Ferri, L., Spanò, R., Ginesti, G., & Theodosopoulos, G. (2020). Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy. Meditari Accountancy Research, 29(5), 1063–1087. https://doi.org/10.1108/MEDAR-03-2020-0829

Gaur, N. (2020). Blockchain challenges in adoption. Managerial Finance, 46(6), 849–858. https://doi.org/10.1108/MF-07-2019-0328

Gauthier, M. P., & Brender, N. (2021). How do the current auditing standards fit the emergent use of blockchain? Managerial Auditing Journal, 36(3), 365–385. https://doi.org/10.1108/MAJ-12-2019-2513

Gomaa, A. A., Gomaa, M. I., & Stampone, A. (2019). A transaction on the blockchain: An AIS perspective, intro case to explain transactions on the ERP and the role of the internal and external auditor. Journal of Emerging Technologies in Accounting, 16(1), 47–64. https://doi.org/10.2308/jeta-52412

Gray, G. L. (2024). An Exploration of the Money Laundering Associated with the Bitfinex Bitcoin Hack. Journal of Emerging Technologies in Accounting, 21(1), 43–57. https://doi.org/10.2308/JETA-2023-017

Grigoreva, E. A., Garifova, L. F., & Polovkina, E. A. (2019). The future of digital technology in russia: Blockchain as one of the priority directions of development. International Journal on Emerging Technologies, 10(2), 42–46.

Guan, X., & Zhang, R. (2020). Improvement of market economy management measures for innovative enterprises under block chain technology. Proceedings of the International Conference on Electronic Business (ICEB), 2020-December, 191–199.

Guo, X., Zuo, Y., & Li, D. (2025). When auditing Meets Blockchain: A study on applying blockchain smart contracts in auditing. International Journal of Accounting Information Systems, 56, 100730. https://doi.org/10.1016/j.accinf.2025.100730

Hakami, T., Sabri, O., Al-Shargabi, B., Rahmat, M. M., & Nashat Attia, O. (2024). A critical review of auditing at the time of blockchain technology – a bibliometric analysis. EuroMed Journal of Business, 19(4), 1173–1201. https://doi.org/10.1108/EMJB-01-2023-0010

Hamadeh, A. H., Nouraldeen, R. M., Mahboub, R. M., & Hashem, M. S. (2025). Auditors’ Intention to Use Blockchain Technology and TAM3: The Moderating Role of Age. Administrative Sciences, 15(2), Article 61. https://doi.org/10.3390/admsci15020061

Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, Article 100598. https://doi.org/10.1016/j.accinf.2022.100598

Hazar, H. B. (2020). Anonymity in Cryptocurrencies. In Eurasian Studies in Business and Economics (Vol. 14, pp. 171–178). Springer Nature Switzerland AG. https://doi.org/10.1007/978-3-030-53536-0_12

Hill, A., Mishra, S., Patlan, A. S., Dorri, A., Dedeoglu, V., Jurdak, R., & Kanhere, S. (2021). BlockTorrent: A Blockchain Enabled Privacy-Preserving Data Availability Protocol for Multi-stakeholder Scenarios. Proceedings - 2021 IEEE International Conference on Blockchain, Blockchain 2021, 103–112. https://doi.org/10.1109/Blockchain53845.2021.00024

Hsieh, S.-F., & Brennan, G. (2022). Issues, risks, and challenges for auditing crypto asset transactions. International Journal of Accounting Information Systems, 46, Article 100569. https://doi.org/10.1016/j.accinf.2022.100569

Huang, F., Wang, T., & Yen, J.-C. (2024). Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings. Auditing: A Journal of Practice & Theory, 43(2), 131–158. https://doi.org/10.2308/AJPT-2021-045

Iansiti, M., & Lakhani, K. R. (2017). The truth about blockchain. Harvard Business Review, 95(1), 118-127.

Indrayani, Sukoharsono, E. G., Djamhuri, A., & Roekhudin. (2024). Mapping research landscape of emerging technologies in the accounting field: a bibliometric analysis. Cogent Business & Management, 11(1), 2407044.

Jackson, A. B., & Luu, S. (2023). Accounting For Digital Assets. Australian Accounting Review, 33(3), 302–312. https://doi.org/10.1111/auar.12402

Jaradat, Z., Al-Hawamleh, A., Al Shbail, M. O., & Hamdan, A. (2024). Does the adoption of blockchain technology add intangible benefits to the industrial sector? Evidence from Jordan. Journal of Financial Reporting and Accounting, 22(2), 327–349. https://doi.org/10.1108/JFRA-03-2023-0164

Jena, R. K. (2024). Investigating accounting professionals’ intention to adopt blockchain technology. Review of Accounting and Finance, 23(3), 375–393. https://doi.org/10.1108/RAF-06-2023-0185

Juma’h, A. H., & Li, Y. (2023). The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain. International Journal of Accounting Information Systems, 51, 100650. https://doi.org/10.1016/j.accinf.2023.100650

Juma’h, A., & Albizri, A. (2025). Factor affecting voluntary crypto asset reporting in financial statements: management discretion and long-term financing. Journal of Decision Systems. Advance online publication. https://doi.org/10.1080/12460125.2024.2449336

Kaal, W. A. (2020). Decentralized Corporate Governance via Blockchain Technology. Annals of Corporate Governance, 5(2), 101–147. https://doi.org/10.1561/109.00000025

Kavassalis, P., Stieber, H., Breymann, W., Saxton, K., & Gross, F. J. (2018). An innovative RegTech approach to financial risk monitoring and supervisory reporting. Journal of Risk Finance, 19(1), 39–55. https://doi.org/10.1108/JRF-07-2017-0111

Kennedy, D. B., & Stratopoulos, T. C. (2025). How to Implement a Data Analytics and Emerging Technologies-Enabled Accounting Curriculum. Journal of Emerging Technologies in Accounting, 22(1), 45–63. https://doi.org/10.2308/JETA-2023-040

Kinory, E., Smith, S. S., & Church, K. S. (2020). Exploring the playground: Blockchain prototype use cases with hyperledger composer. Journal of Emerging Technologies in Accounting, 17(1), 77–88. https://doi.org/10.2308/jeta-52717

Kleinknecht, L. (2021). Can Blockchain Capabilities Contribute to Sustainable Supply-Chain Governance? IEEE Engineering Management Review, 49(4), 150–154. https://doi.org/10.1109/EMR.2021.3123205

Kliestik, T., Dragomir, R., Băluță, A. V., Grecu, I., Durana, P., Karabolevski, O. L., Kral, P., Balica, R., Suler, P., Bușu, O. V., Bugaj, M., Voinea, D.-V., Vrbka, J., Cocoșatu, M., Grupac, M., Pera, A., & Gajdosikova, D. (2024). Enterprise generative artificial intelligence technologies, internet of things and blockchain-based fintech management, and digital twin industrial metaverse in the cognitive algorithmic economy. Oeconomia Copernicana, 15(4), 1183–1221. https://doi.org/10.24136/oc.3109

Kokina, J., Mancha, R., & Pachamanova, D. (2017). Blockchain: Emergent industry adoption and implications for accounting. Journal of Emerging Technologies in Accounting, 14(2), 91–100. https://doi.org/10.2308/jeta-51911

Kordestani, H., Barkaoui, K., & Zahran, W. (2020). HapiFabric: A Teleconsultation Framework Based on Hyperledger Fabric. Lecture Notes in Business Information Processing, 402, 399–414. https://doi.org/10.1007/978-3-030-63396-7_27

Kshetri, N. (2021). Blockchain and sustainable supply chain management in developing countries. International Journal of Information Management, 60, Article 102376. https://doi.org/10.1016/j.ijinfomgt.2021.102376

Kwilinski, A. (2019). Implementation of blockchain technology in accounting sphere. Academy of Accounting and Financial Studies Journal, 23(Special Issue 2), 1–6.

Lee, E. Y., Leeroy, G. C., & Leeroy, W. (2024). Impact of Blockchain on Improving Taxpayers’ Compliance: Empirical Evidence from Panel Data Model and Agent-Based Simulation. Journal of Emerging Technologies in Accounting, 21(1), 89-109.

Li, S., & Chen, Y. (2024). Governing decentralized autonomous organizations as digital commons. Journal of Business Venturing Insights, 21, Article e00450. https://doi.org/10.1016/j.jbvi.2024.e00450

Liao, K., Lin, L., & Sun, Y. (2025). Blockchain adoption and corporate financial reporting quality. Journal of Accounting and Public Policy, 49, 107265. https://doi.org/10.1016/j.jaccpubpol.2024.107265

Lombardi, R., de Villiers, C., Moscariello, N., & Pizzo, M. (2022). The disruption of blockchain in auditing – a systematic literature review and an agenda for future research. Accounting, Auditing and Accountability Journal, 35(7), 1534–1565. https://doi.org/10.1108/AAAJ-10-2020-4992

Lopez-Pimentel, J. C., Rojas, O., & Monroy, R. (2020). Blockchain and off-chain: A Solution for Audit Issues in Supply Chain Systems. Proceedings - 2020 IEEE International Conference on Blockchain, Blockchain 2020, 126–133. https://doi.org/10.1109/Blockchain50366.2020.00023

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