2024
DOI: 10.3390/risks12060094
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Cryptocurrencies’ Impact on Accounting: Bibliometric Review

Georgiana-Iulia Lazea,
Ovidiu-Constantin Bunget,
Cristian Lungu

Abstract: This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, ensure accuracy and reliability for auditing, and adhere to tax compliance. The design involves the selection of data from Web of Science Core Collection (WoS) and Scopus, published between 2007 and 2023. The technique helps identify influential publications, collaboratio… Show more

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