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Author

Ilham AbdULhussein

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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 · 0 citations

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