This paper surveys the published work on how blockchain technology will impact accounting
in general, but AI-enabled auditing specifically. The purpose is to investigate how …

In just a few years, central banks have rapidly ramped up their research and development
efforts on central bank digital currencies (CBDCs). A growing body of economic research …

Decentralized Finance (DeFi), a blockchain powered peer-to-peer financial system, is
mushrooming. Two years ago the total value locked in DeFi systems was approximately …

Abstract FinTech (Financial Technology) and Blockchain are prevalent topics among
technology leaders in finance today. This article describes the impact and revolution of …

We establish that cryptocurrency returns are driven and can be predicted by factors that are
specific to cryptocurrency markets. Cryptocurrency returns are exposed to cryptocurrency …

FinTech is about the introduction of new technologies into the financial sector, and it is now
revolutionizing the financial industry. In 2017, when the academic finance community was …

Initial coin offerings (ICOs) have emerged as a new mechanism for entrepreneurial finance,
with parallels to initial public offerings, venture capital, and presale crowdfunding. In a …

We argue financial technology (FinTech) is the key driver for financial inclusion, which in
turn underlies sustainable balanced development, as embodied in the UN Sustainable …

We find that three factors—cryptocurrency market, size, and momentum—capture the cross‐
sectional expected cryptocurrency returns. We consider a comprehensive list of price‐and …

Small and medium-sized manufacturing enterprises (SMMEs) have been facing the
financing contradiction of “strong demand” and “weak trust” for a long time, and financing …