Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities

Flavius Valentin Jakubowicz (), Ionela Munteanu () and Marioara Mirea ()
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Flavius Valentin Jakubowicz: The Bucharest University of Economic Studies, Romania
Ionela Munteanu: “Ovidius” University of Constanta, Romania
Marioara Mirea: Financial auditor, Constanta, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 1, 951-957

Abstract: The study analyses 1,757 peer-reviewed publications indexed in WOS between 2015 and May 2023, with a common theme of analyzing cryptocurrencies from a financial point of view. The study was conducted using bibliometric and exploratory analytical methods, with particular attention to the dynamics of the research directions over time. The results have resulted in the creation of comprehensive maps of hot research topics and new research trends for crypto assets. Furthermore, the mapping of international cooperation between the researchers included in the analysis revealed remarkable results. The study highlights some valuable insights into the profiles of individuals and companies who own and use cryptocurrencies. The analysis indicates the recent focus of research guidelines on topics such as inefficiency, risk or uncertainty in cryptocurrency transactions. With the help of the principle of prudence for accounting and audit, empirical studies in this direction require the development and active international cooperation between researchers and researchers and the business community.

Keywords: cryptocurrency; audit; accounting; business finance; economics (search for similar items in EconPapers)
JEL-codes: D80 G10 (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:951-957

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