Purpose The objective of this study is to systematically review the current body of literature in
order to gain insights into the progress of research in accounting and auditing of …

The International Financial Reporting Standards (IFRS) do not make explicit provisions, in
terms of a specifically dedicated standard, for the accounting treatment of cryptocurrencies …

The objective of this study is to systematically review the current body of literature in order to
gain insights into the progress of research in accounting and auditing of cryptocurrencies …

Digital currency is one major innovation brought about by technology which is having impact
in financial reporting and accounting practice generally. This work is aimed at ascertaining …

The purpose of this paper is to analyze and examine the effect of digital asset recognition on
the accuracy of auditors' unqualified and qualified opinion on financial statements. To …