...Jing Du; Sabri Boubaker; Riadh Manita; Ling Ye Purpose This study examines how auditors respond to firms' disclosed blockchain engagement. While the technology offers potential efficiency gains, it also introduces new risks and complexity. We investigate whether and how auditors use audit pricing...

... database from January 2009 to April 2022. Three key research streams are identified, namely, (1) cryptocurrency features, (2) behaviour of the cryptocurrency market and (3) blockchain implications. Findings First, cryptocurrency should be viewed and regulated as a new asset class rather than...