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Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities

Author

Listed:
  • Flavius Valentin Jakubowicz

    (The Bucharest University of Economic Studies, Romania)

  • Ionela Munteanu

    (“Ovidius” University of Constanta, Romania)

  • Marioara Mirea

    (Financial auditor, Constanta, Romania)

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.

Suggested Citation

  • Flavius Valentin Jakubowicz & Ionela Munteanu & Marioara Mirea, 2023. "Developments in Cryptocurrency Transactions and Implications for Audit and Accounting Activities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 951-957, August.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:951-957
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    cryptocurrency; audit; accounting; business finance; economics;
    All these keywords.

    JEL classification:

    • D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)

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