Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2023-08-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%205/12.pdf |
| _version_ | 1827860551737278464 |
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| author | Flavius Valentin Jakubowicz Ionela Munteanu Marioara Mirea |
| author_facet | Flavius Valentin Jakubowicz Ionela Munteanu Marioara Mirea |
| author_sort | Flavius Valentin Jakubowicz |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-12T13:24:34Z |
| format | Article |
| id | doaj.art-ad5f4e8985f241db8fa7ce9336412e6e |
| institution | Directory Open Access Journal |
| issn | 2393-3127 |
| language | English |
| last_indexed | 2024-03-12T13:24:34Z |
| publishDate | 2023-08-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-ad5f4e8985f241db8fa7ce9336412e6e2023-08-25T08:35:11ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272023-08-01XXIII1951957Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities Flavius Valentin Jakubowicz0Ionela Munteanu 1Marioara Mirea 2The Bucharest University of Economic Studies, Romania“Ovidius” University of Constanta, RomaniaFinancial auditor, Constanta, RomaniaThe 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. https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%205/12.pdfcryptocurrencyauditaccountingbusiness financeeconomics |
| spellingShingle | Flavius Valentin Jakubowicz Ionela Munteanu Marioara Mirea Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities Ovidius University Annals: Economic Sciences Series cryptocurrency audit accounting business finance economics |
| title | Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities |
| title_full | Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities |
| title_fullStr | Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities |
| title_full_unstemmed | Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities |
| title_short | Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities |
| title_sort | developments in cryptocurrency transactions and implications for audit and accounting activities |
| topic | cryptocurrency audit accounting business finance economics |
| url | https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%205/12.pdf |
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