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Challenges when Auditing Cryptocurrencies
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Challenges when Auditing Cryptocurrencies (2019)Challenges when Auditing CryptocurrenciesInternational Accounting Standards Board (IASB) (2011)International Accounting Stan…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Factors determining big four auditors’ intentions to use blockchain technology: a mixed-methods approach (2025)Factors determining big four …The influence of religiosity on cryptocurrency users' acceptance using search engines (2023)The influence of religiosity …Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings (2023)Opportunities or Challenges? …Accounting For Digital Assets (2023)Accounting For Digital AssetsIssues, risks, and challenges for auditing crypto asset transactions (2022)Issues, risks, and challenges…The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study (2021)The impact of client use of b…Determining the Inherent Risks of Cryptocurrency: A Survey Analysis (2021)Determining the Inherent Risk…Qualitative Data Analysis: A Sourcebook of New Methods (1986)Case Study Research: Design and Methods (1991)Sampling for qualitative research (1996)A survey on business process view integration: past, present and future applications to blockchain (2022)Automation Bias and the “Goldilocks Effect” in Auditing Blockchain (2023)Chinese companies’ transparency under sustainable development goals: the role of asset impairment and biological assets in audit (2023)On the predictive validity of attitudes: The roles of direct experience and confidence1 (1978)Experience Effects in Auditing: The Role of Task-Specific Knowledge. (1990)The role of knowledge and memory in audit judgment (1995)Intention to use cryptocurrency: Social and religious perspective (2023)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)User Acceptance of Information Technology: Toward A Unified View1 (2003)The Theory and Measurement of Business Income (1961)Exploring the Dynamic Relationships between Cryptocurrencies and Other Financial Assets (2017)Disruption of financial intermediation by FinTech: a review on crowdfunding and blockchain (2018)Cryptoassets: Definitions and accounting treatment under the current International Financial Reporting Standards framework (2023)Short-term relief or long-term risk? The impact of financial asset allocation on corporate risk in China’s construction and manufacturing firms (2025)The Pricing of Audit Services: Theory and Evidence (1980)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)A review of archival auditing research (2014)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)Evaluating explanatory factors of the acceptance of blockchain-based loyalty programs with neural networks (2026)Does Mandatory IFRS Adoption Improve Information Comparability? (2012)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)Digital Assets: Legal Regulation and Estimation of Risks (2023)
this work references cited by second hop

References

  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2011International Accounting Standards Board (IASB)548 cited

Cited by

  • 2021The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study46 cited
  • 2023Accounting For Digital Assets43 cited
  • 2022Issues, risks, and challenges for auditing crypto asset transactions33 cited
  • 2021Determining the Inherent Risks of Cryptocurrency: A Survey Analysis24 cited
  • 2023Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings16 cited
  • 2023The influence of religiosity on cryptocurrency users' acceptance using search engines7 cited
  • 2025Factors determining big four auditors’ intentions to use blockchain technology: a mixed-methods approach4 cited

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