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Accounting and auditing with blockchain technology and artificial Intelligence: A literature review

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  1. Yazıcı, Ali Fırat & Olcay, Ali Bahadır & Arkalı Olcay, Gökçen, 2023. "A framework for maintaining sustainable energy use in Bitcoin mining through switching efficient mining hardware," Technological Forecasting and Social Change, Elsevier, vol. 190(C).
  2. Zhao, Xin & Zhai, Guoqing & Charles, Vincent & Gherman, Tatiana & Lee, Hyoungsuk & Pan, Tuan & Shang, Yuping, 2024. "Enhancing enterprise investment efficiency through artificial intelligence: The role of accounting information transparency," Socio-Economic Planning Sciences, Elsevier, vol. 96(C).
  3. Valsan, Vipina & Vuppala, Naga Sushanth Kumar & Koganti, Sri Sai Harshith & Kalla, Likhit Sai Eswar & Pappala, Kumar Aditya & P., Kanakasabapathy & Ramesh, Maneesha V., 2025. "Conceptual study—Artificial intelligence-integrated blockchain micromarkets for sustainable energy," Renewable and Sustainable Energy Reviews, Elsevier, vol. 214(C).
  4. Juma'h, Ahmad H. & Li, Yuan, 2023. "The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
  5. Mohd Fairuz Adnan & Siti Mariam Mansor & Nur Adibah Ilyana binti Bahanuddin, 2025. "Embracing Change: The Integration of Technology and Artificial Intelligence in the Malaysian Accounting Industry," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(1), pages 971-981, January.
  6. Imjai, Narinthon & Yordudom, Tanakrit & Yaacob, Zulnaidi & Saad, Nor Hasliza Md & Aujirapongpan, Somnuk, 2025. "Impact of AI literacy and adaptability on financial analyst skills among prospective Thai accountants: The role of critical thinking," Technological Forecasting and Social Change, Elsevier, vol. 210(C).
  7. Tanaka Morejoy Mango & Lucy Nyandoro & Lawrence Dumisani Nyathi, 2025. "Digital Transformation in Zimbabwean Commercial Banks: Harnessing Blockchain Technology for Innovation and Growth," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(6), pages 4116-4130, June.
  8. Hosseini Dehshiri, Seyyed Jalaladdin & Amiri, Maghsoud & Hosseini Bamakan, Seyed Mojtaba, 2024. "Evaluating the blockchain technology strategies for reducing renewable energy development risks using a novel integrated decision framework," Energy, Elsevier, vol. 289(C).
  9. Zhuk, Valerii & Pugachov, Mykola & Shpykuliak, Oleksandr & Bezdushna, Yuliya & Popko, Yevheniya, 2023. "Application of accounting for the assessment of war losses for agribusiness enterprises of Ukraine," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 9(3), September.
  10. Grosu, Veronica & Cosmulese, Cristina Gabriela & Socoliuc, Marian & Ciubotariu, Marius-Sorin & Mihaila, Svetlana, 2023. "Testing accountants' perceptions of the digitization of the profession and profiling the future professional," Technological Forecasting and Social Change, Elsevier, vol. 193(C).
  11. Wang, Kaike & Zhang, Xin & Wang, Shuhong, 2024. "Blockchain technology concerns and corporate financial risk prevention—A quasi-natural experiment for Chinese listed A-share companies," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 1496-1512.
  12. Thameenah Abrahams & Masibulele Phesa, 2025. "Analysing the Factors Contributing to the Decline of Auditors Globally and Avenue for Future Research: A Scoping Review," JRFM, MDPI, vol. 18(7), pages 1-25, July.
  13. Zhanxue Wang & Lei Yu & Li Zhou, 2025. "Navigating the Blockchain-Driven Transformation in Industry 4.0: Opportunities and Challenges for Economic and Management Innovations," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 3507-3549, March.
  14. Isip Adrian, 2025. "The Impact Regarding the Use of Robotic Process Automation and Artificial Intelligence in Accounting Services Industry," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 19(1), pages 122-137.
  15. Pak-Lok Poon & Santoso Wibowo & Sau-Fun Tang, 2024. "A FinTech Clustering Framework: Technology, Model, and Stakeholder Perspectives," Papers 2412.05285, arXiv.org.
  16. Ani STOYKOVA, 2024. "AI in Accounting: Insights from a Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 56-71, August.
  17. Kwaku Kyei Gyamerah & Sylvia Agyeman Addai & Abass Sagoe, 2024. "Antecedents and Consequences of Accounting Information System Utilization: Evidence from Firms in Emerging Markets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(4), pages 695-717, December.
  18. Abha Satyavan Naik & Esra Yeniaras & Gerhard Hellstern & Grishma Prasad & Sanjay Kumar Lalta Prasad Vishwakarma, 2025. "From portfolio optimization to quantum blockchain and security: a systematic review of quantum computing in finance," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 11(1), pages 1-67, December.
  19. Zhouyu Tian & Lening Qiu & Litao Wang, 2024. "Drivers and influencers of blockchain and cloud-based business sustainability accounting in China: Enhancing practices and promoting adoption," PLOS ONE, Public Library of Science, vol. 19(1), pages 1-34, January.
  20. Akter, Mohsina & Kummer, Tyge-F. & Yigitbasioglu, Ogan, 2024. "Looking beyond the hype: The challenges of blockchain adoption in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
  21. Zhang, Lu & Balia, Sophee Sulong bin, 2024. "Digital transformation and corporate audit risk: Mediating effects of auditor behavior," Finance Research Letters, Elsevier, vol. 67(PA).
  22. Liyan Jiang, 2024. "The use of blockchain technology in enterprise financial accounting information sharing," PLOS ONE, Public Library of Science, vol. 19(2), pages 1-17, February.
  23. Liu, Junxian & Nie, Song & Lin, Tiantian, 2024. "Government auditing and urban energy efficiency in the context of the digital economy: Evidence from China's Auditing System reform," Energy, Elsevier, vol. 296(C).
  24. Bashaer Khudhair Abbas Alkafaji & Mahmoud Lari Dashtbayaz & Mahdi Salehi, 2023. "The Impact of Blockchain on the Quality of Accounting Information: An Iraqi Case Study," Risks, MDPI, vol. 11(3), pages 1-22, March.
  25. Sofia Brunelli & Salvatore Sciascia & Massimo Baù, 2024. "Nonfinancial reporting in family firms: A systematic review and agenda for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 162-179, February.
  26. Evangelos Liaras & Michail Nerantzidis & Antonios Alexandridis, 2024. "Machine learning in accounting and finance research: a literature review," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1431-1471, November.
  27. Huang, Yujie & Liu, Shucheng & Gan, Jiawu & Liu, Baoliu & Wu, Yuxi, 2024. "How does the construction of new generation of national AI innovative development pilot zones drive enterprise ESG development? Empirical evidence from China," Energy Economics, Elsevier, vol. 140(C).
  28. Gang Kou & Yang Lu, 2025. "FinTech: a literature review of emerging financial technologies and applications," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 11(1), pages 1-34, December.
  29. Kuo-Shing Chen, 2024. "Investigating the Impact of Financial Reporting for Cryptocurrencies on Company Value," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 14(3), pages 1-6.
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