Review
Open access
2026
Blockchain Technology in Accounting and Auditing: A Literature Review of Applications, Evidence and Research Directions
It is concluded that blockchain helps accounting and assurance when its design solves a specific coordination issue and links trustworthy source data to justifiable reporting decisions, and the most significant obstacle facing the field is now evidential rather than conceptual.
Hashim Haydar Al-Sarraf, Ridha Mohanad Al-Salman, Ilham AbdULhussein
· International Journal of Man... · 0 citations