Keywords: Bitcoin
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1531–1552.
Published: 20 March 2025
... a quantitative research approach, using pooled ordinary least squares regression and quantile regression methodologies to analyse the impact of blockchain-based cryptocurrency (Bitcoin trading volume) on audit report lag (ARL). A sample of 84 country-year observations from 12 European countries, where crypto...

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