Issues

Special Issue: Accounting, accountability and assurance: Blockchain and new forms of digital currency. Guest Editors: Rosanna Spanó, Maurizio Massaro, Luca Ferri, John Dumay, Jana Schmitz

Blockchain in accounting, accountability and assurance: an overview

Rosanna Spanò; Maurizio Massaro; Luca Ferri; John Dumay; Jana Schmitz
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Blockchain in accounting research: current trends and emerging topics

Tatiana Garanina; Mikko Ranta; John Dumay
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The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

Rosa Lombardi; Charl de Villiers; Nicola Moscariello; Michele Pizzo
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Blockchain technology design in accounting: Game changer to tackle fraud or technological fairy tale?

Piera Centobelli; Roberto Cerchione; Pasquale Del Vecchio; Eugenio Oropallo; Giustina Secundo
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Standard setting in times of technological change: accounting for cryptocurrency holdings

Paola Ramassa; Giulia Leoni
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Understanding accountability in blockchain systems

Bridget Tyma; Rina Dhillon; Prabhu Sivabalan; Bernhard Wieder
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Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms

Maria Cadiz Dyball; Ravi Seethamraju
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Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets

Heather Carrasco; Andrea M. Romi
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How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?

Sanjaya Chinthana Kuruppu; Dinithi Dissanayake; Charl de Villiers
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