Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Cash Related Main |
Technology Related Main
Adams, E. W. and A. R. Sumutka. 2018. Documenting virtual currency transactions. Journal of Accountancy (January): 58-60.
Albizri, A. and D. Appelbaum. 2021. Trust but verify: The Oracle paradox of blockchain smart contracts. Journal of Information Systems (Summer): 1-16.
Alles, M. and G. L. Gray. 2020. "The first mile problem": Deriving an endogenous demand for auditing in blockchain-based business processes. International Journal of Accounting Information Systems (38): 100465.
Amiram, D., B. N. Jorgensen and D. Rabetti. 2022. Coins for bombs: The predictive ability of on-chain transfers for terrorist attacks. Journal of Accounting Research (May): 427-466.
Anders, S. B. 2021. Cryptocurrency accounting resources. The CPA Journal (June/July): 76-77.
Anders, S. B. 2022. Taxation of cryptocurrency resources. The CPA Journal (May/June): 74-75.
Appelbaum, D. and R. A. Nehmer. 2020. Auditing cloud-based blockchain accounting systems. Journal of Information Systems (Summer): 5-21.
Appelbaum, D. and S. S. Smith. 2018. Blockchain basics and hands-on guidance: Taking the next step toward implementation and adoption. The CPA Journal (June): 28-37.
Appelbaum, D., E. Cohen, E. Kinory and S. Stein Smith. 2022. Impediments to blockchain adoption. Journal of Emerging Technologies in Accounting 19(2): 199-210.
Avi-Yonah, R. 2023. Comment on Cong et al., "Tax loss harvesting with crytocurrencies." Journal of Accounting and Economics (November-December): 101612.
Barlin, R. 2017. Regulation on the rise as Bitcoin gains popularity. The CPA Journal (June): 10-11.
Becker, C. 2018. Bitcoin rising: Cryptocurrences like bitcoin are moving more into the main stream. Those using these currencies need to be aware they aren't free from tax implications and reporting requirements. Strategic Finance (June): 15-16.
Bourveau, T., E. T. de George, A Ellahie and D. Macciocchi. 2022. The role of disclosure and information intermediaries in an unregulated capital market: Evidence from initial coin offerings. Journal of Accounting Research (March): 129-167.
Brown-Liburd, H., A. Cheong, M. A. Vasarhelyi and X. Wang. 2019. Measuring with exogenous data (MED), and government economic monitoring (GEM). Journal of Emerging Technologies in Accounting 16(1): 1-19.
Cai, Y., T. Choi and J. Zhang. 2021. Platform supported supply chain operations in the blockchain era: Supply contracting and moral hazards. Decision Sciences 52(4): 866-892.
Campbell, C. A., S. Ramamoorti and T. G. Calderon. 2023. Automation bias and the "goldilocks effect" in auditing blockchain. Journal of Emerging Technologies in Accounting 20(2): 29-53.
Carlozo, L. 2017. What is blockchain? Journal of Accountancy (July): 29.
Castelluccio, M. 2017. Technology workbook: Blockchain: A Deloitte report card. Strategic Finance (September): 55-56.
Castonguay, J. and K. Bakarich. 2021. Using a permissioned blockchain? The CPA Journal (June/July): 48-51.
Chiu, T., V. Chiu, T. Wang and Y. Wang. 2022. Using textual analysis to detect initial coin offerings frauds. Journal of Forensic Accounting Research 7(1): 165-183.
Church, K. S., S. S. Smith and E. Kinory. 2021. Accounting implications of blockchain: A hyperledger composer use case for intangible assets. Journal of Emerging Technologies in Accounting 18(2): 23-52.
Cohen, E. E. and A. Vinci. 2021. Digital assets: Does the perception match reality? The CPA Journal (June/July): 30-35. ("Bitcoin and other digital asset have been featured in the financial news and popular press, to the point where many individuals may feel familiar with what they are. This perception, however, may not match the reality.").
Colgren, T. D. 2018. XBRL, Blockchain, and new technologies. Strategic Finance (January): 62-63.
Collins, C. 2016. Technology Q&A: Excel in handcuffs, a bit about bitcoin, and become a Excel groupie. Journal of Accountancy (March): 88-92.
Cong, L. W., W. Landsman, E. Maydew and D. Rabetti. 2023. Tax-loss harvesting with crytocurrencies. Journal of Accounting and Economics (November-December): 101607.
Coyne, J. G. and P. L. McMickle. 2017. Can blockchains serve an accounting purpose? Journal of Emerging Technologies in Accounting 14(2): 101-111.
Czaja, D. and F. Roder. 2022. Signalling in initial coin offerings: The key role of entrepreneurs' self-efficacy and media presence. Abacus 58(1): 24-61.
Dai, J. and M. A. Vasarhelyi. 2017. Toward blockchain-based accounting and assurance. Journal of Information Systems (Fall): 5-21.
Dai, J., N. He and H. Yu. 2019. Utilizing blockchain and smart contracts to enable Audit 4.0: From the perspective of accountability audit of air pollution control in China. Journal of Emerging Technologies in Accounting 16(2): 23-41.
Dai, J., W. Yunsen and M. A. Vaarhelyi. 2017. Blockchain: An emerging solution for fraud prevention. The CPA Journal (June): 12-14.
Davenport, S. A. and S. C. Usrey. 2023. Crypto assets: Examining possible tax classifications. Journal of Emerging Technologies in Accounting 20(2): 55-70.
Drew, J. 2017. Real talk about artificial intelligence and blockchain. Journal of Accountancy (July): 22-26, 28.
Dunn, R. T., J. G. Jenkins and M. D. Sheldon. 2021. Bitcoin and blockchain: Audit implications of the killer Bs. Issues in Accounting Education (February): 43-56.
Dupuis, D., D. Smith, K. Gleason and Y. Kannan. 2023. Bitcoins and beyond: Crypto-asset considerations for auditors/forensic accountants. Journal of Forensic & Investigative Accounting 15(3): 489-510.
Dutra, A., A. Tumasjan and I. M. Welpe. 2018. Blockchain is changing how media and entertainment companies compete. MIT Sloan Management Review (Fall): 39-45.
Dzinkowski, R. 2021. Will CFOs embrace crypto-currencies? The volatility and risk that come with cryptoassets have resulted in CFOs' hesitancy to hold them. Will new regulations change their minds? Strategic Finance (May): 32-37.
Fass, N. 2020. COSO releases blockchain paper. Strategic Finance (September): 11.
Fass, N. 2023. FASB proposes standards update for crypto assets. Strategic Finance (May): 9.
Felin, T. and K. Lakhani. 2018. What problems will you solve with blockchain? MIT Sloan Management Review (Fall): 32-38.
Ferguson, M. 2018. Preparing for a blockchain future. MIT Sloan Management Review (Fall): 1-4.
Ferris, S. and P. Rehm. 2022. What CPAs need to know about NFTs. Journal of Accountancy (October): 1-9.
Foster, B. P. and H. Xin. 2021. The spread and use of blockchains. The CPA Journal (June/July): 42-47.
Gaur, V. and A. Gaiha. 2020. Building a transparent supply chain: Blockchain can enhance trust, efficiency, and speed. Harvard Business Review (May/June): 94-103.
Geller, S. M. 2022. Department of Labor position on crytocurrency investment in 401(k) plans. The CPA Journal (March/April): 63.
Gomaa, A. A., M. I. Gomaa and A. Stampone. 2019. A transaction on the blockchain: An AIS perspective, intro case to explain transactions on the ERP and the role of the internal and external auditor. Journal of Emerging Technologies in Accounting 16(1): 47-64.
Gomaa, A. A., M. I. Gomaa, S. L. Boumediene and M. S. Farag. 2023. The creation of one truth: Single-ledger entries for multiple stakeholders using blockchain technology to address the reconciliation problem. Journal of Emerging Technologies in Accounting 20(1): 59-75.
Gregg, A. 2017. Start-ups embrace cryptocurrency to raise needed capital: 'Initial coin offerings' let companies raise money without ceding control. The Washington Post (December 4): A13. (Note).
Gross, A., J. Hemker, J. Hoelscher and B. Reed. 2017. The role of secondary sources on the taxation of digital currency (Bitcoin) before IRS guidance was issued. Journal of Accounting Education (39): 48-54.
Guo, F., S. Walton, P. R. Wheeler and Y. Zhang. 2021. Early disruptions: Examining the determinants and consequences of blockchain early adoption. Journal of Information Systems (Summer): 219-242.
Harden, J. W. and D. R. Upton. 2022. Taxes: Reporting cryptocurrency transactions. Strategic Finance (April): 17-18.
Heister, S., M. Kaufman and K. Yuthas. 2021. Blockchain and the future of business data analytics. Journal of Emerging Technologies in Accounting 18(1): 87-98.
Iansiti, M. and K. R. Lakhani. 2017. The blockchain revolution. Harvard Business Review (March/April): 20.
Inger, K. K. and M. Mathis. 2021. Taxes: Taking a bite out of bitcoin. Issues in Accounting Education (February): 57-64.
Journal of Accountancy. 2019. Award helps fund research on blockchain's effect on auditing. Journal of Accountancy (April/May): 72.
Kaden, S. R., J. W. Lingwall and T. T. Shonhiwa. 2021. Teaching blockchain through coding: Educating the future accounting professional. Issues in Accounting Education (November): 281-290.
Kess, S. and T. Riggs. 2022. The ABCs of the taxation of virtual currency. The CPA Journal (May/June): 46-49.
Kinory, E., S. S. Smith and K. S. Church. 2020. Exploring the playground: Blockchain prototype use cases with hyperledger composer. Journal of Emerging Technologies in Accounting 17(1): 77-88.
Kokina, J., R. Mancha and D. Pachamanova. 2017. Blockchain: Emergent industry adoption and implications for accounting. Journal of Emerging Technologies in Accounting 14(2): 91-100.
Kostic, N. and T. Sedej. 2022. Blockchain technology, inter-organizational relationships, and management accounting: A synthesis and a research agenda. Accounting Horizons (June): 123-141.
Koutmos, D. 2023. President Biden's executive order on crytocurrencies and the future of Fin Tech. Journal of Forensic & Investigative Accounting 15(3): 378-398.
Kumar, A., R. Liu and Z. Shan. 2020. Is blockchain a silver bullet for supply chain management? Technical challenges and research opportunities. Decision Sciences 51(1): 8-37.
Lacity, M. and R. Van Hoek. 2021. What we've learned so far about blockchain for business. MIT Sloan Management Review (Spring): 48-54.
LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (January-December). LaFollette2015
Lambert, S. L., B. I. Davidson and S. A. LeMay. 2023. Survey of emerging blockchain technologies for improving the data integrity and auditability of manufacturing bills of materials in enterprise resource planning. Journal of Emerging Technologies in Accounting 20(2): 119-134.
Lee, L. S., D. Appelbaum and R. D. Mautz. 2022. Blockchains: An experiential accounting learning activity. Journal of Emerging Technologies in Accounting 19(1): 181-197.
Lerer, M. 2019. The taxation of cryptocurrency: Virtual transactions bring real-life tax implications. The CPA Journal (January): 40-43.
Lineros, J. V. 2021. IT governance considerations for permissioned blockchains. Journal of Emerging Technologies in Accounting 18(1): 61-76.
Littan, S. 2023. The evolving focus on crypto assets. Strategic Finance (February): 19-20.
Liu, M., A. Robin, K. Wu and J. Xu. 2022. Blockchain's impact on accounting and auditing: A use case on supply chain traceability. Journal of Emerging Technologies in Accounting 19(2): 105-119.
Madnick, S. 2020. Blockchain isn't as unbreakable as you think. MIT Sloan Management Review (Winter): 66-70.
Malmstrom, M., H. Wesemann and J. Wincent. 2020. How women can improve their venture pitch outcomes. MIT Sloan Management Review (Winter): 1-3.
Martin, J. R. Not dated. New and old ways to spend and pay or delay. Management And Accounting Web. SpendandPay
Maslova, N. 2018. Blockchain: Disruption and opportunity. Strategic Finance (July): 24-29.
Matharu, M. and M. Nandy. 2023. Cross-border bitcoin. Strategic Finance (October): 79-81.
McCallig, J., A. Robb and F. Rohde. 2019. Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain. International Journal of Accounting Information Systems (33): 47-58.
McKenzie, B. and J. Silverman. 2023. Easy Money. Abrams Press. A 2023 review from the Journal of Forensic & Investigative Accounting 15(3). (Note).
McNamee, P. 2019. Auditing implications of blockchain and cybersecurity. The CPA Journal (February): 38-39.
Michelman, P. 2017. Seeing beyond the blockchain hype: The potential for blockchain to transform how organizations produce and capture value is very real, but so are the challenges to its broad implementation. MIT Sloan Management Review (Summer): 17-19.
Mishier, M. D. 2021. A take on cryptoasset transactions, investments, and risk: CFOs need to gain perspective on how to handle the accounting, tax, internal control and risk management challenges of cryptoasset transactions. Journal of Accountancy (September): 32-35, 37-38.
Monterio, B. J. 2016. Technology trends to watch. Strategic Finance (August): 86-87. (Blockchain, Cloud, etc.).
Murray, J. 2018. The coming world of blockchain: A primer for accountants and auditors. The CPA Journal (June): 20-27.
Peterson, R. and T. Quinn. 2015. Will you be paying by check, or bitcoin. Strategic Finance (February): 10, 12, 61.
Peterson, T. F. 2021. To the moon: A history of bitcoin price manipulation. Journal of Forensic & Investigative Accounting 13(2): 254-272.
Pimentel, E., E. Boulianne, S. Eskandari and J. Clark. 2021. Systemizing the challenges of auditing blockchain-based assets. Journal of Information Systems (Summer): 61-75.
Pope, K. R. and L. Black, 2023. Understanding blockchain: Cryptocurrencies aside, knowing blockchain's potential uses and impacts on operations and the finance function is critical.. Strategic Finance (March): 38-45. (Summary).
Qasim, A. and F. F. Kharbat. 2020. Blockchain technology, business data analytics, and artificial intelligence: Use in the accounting profession and ideas for inclusion into the accounting curriculum. Journal of Emerging Technologies in Accounting 17(1): 107-117.
Rechtman, Y. 2018. The reality of blockchain and its limitations. The CPA Journal (July): 29.
Rechtman, Y. M. 2019. Figuring out cryptoassets. The CPA Journal (October): 15.
Reed, L. W. 2019. A different approach to applying blockchain: A Virginia-based CPA is rolling out a blockchain-based marketplace for transferring tax credits in all states that have legally transferable tax credits. Journal of Accountancy (October): 20-23.
Sardar, M. 2020. New IRS crytocurency enforcement efforts and opportunities to become compliant. The CPA Journal (January): 54-55.
Searing, J. M. and D. MacLeod. 2019. Cryptocurrency gift strategies for not-for-profits. Journal of Accountancy (February): 34-39.
Sheldon, M. D. 2021. Auditing the blockchain Orachel problem. Journal of Information Systems (Spring): 135-154.
Sheldon, M. D. 2023. An examination of design choices intended to improve the auditability of a consortium blockchain. Journal of Emerging Technologies in Accounting 20(2): 165-180.
Smith, S. S. 2020. Blockchains impact on risk assessment procedures. Journal of Forensic & Investigative Accounting 12(1): 55-65.
Smith, S. S. 2022. Crypto trends and management accountants. Strategic Finance (May): 62-63.
Smith, S. S. 2023. Blockchain implementation and cybersecurity. Strategic Finance (March): 58-59.
Smith, S. S. and J. Castonguay. 2019. Accounting for cryptoassets: This new form of assets raises several unique and unusual internal control and financial reporting challenges. Strategic Finance (November): 30-37. (Strategic Finance. 2019. Update of an article by S. S. Smith and J. Castonguay about cryptocurrencies that appeared in the November 2019 issue. Strategic Finance (December): 8).
Smith, S. S. and J. Castonguay. 2020. Blockchain and accounting governance: Emerging issues and considerations for accounting and assurance professionals. Journal of Emerging Technologies in Accounting 17(1): 119-131.
Sogaard, J. S. 2021. A blockchain-enabled platform for VAT settlement. International Journal of Accounting Information Systems (40): 100502. (A platform for value-added tax settlement enabled by distributed ledger technology).
Solanki, J. 2019. What I've learned building a blockchain business. Journal of Accountancy (August): 26-28.
Sterley, A. 2019. Cryptoassets: Accounting for an emerging asset class. The CPA Journal (June): 6-7.
Stern, M. and A. Reinstein. 2021. A blockchain course for accounting and other business students. Journal of Accounting Education (56): 100742.
Stratopoulos, T. C. 2020. Teaching Blockchain to accounting students. Journal of Emerging Technologies in Accounting 17(2): 63-74.
Stratopoulos, T. C., V. X. Wang and H. Ye. 2022. Use of corporate disclosures to identify the stage of blockchain adoption. Accounting Horizons (March): 197-220.
Sullivan, T. 2015. Transparency, trust, and Bitcoin. Harvard Business Review (June): 118-119.
Rechtman, Y. 2017. Blockchain: The making of a simple, secure recording concept. The CPA Journal (June): 15-17.
Rozario, A. M. and C. Thomas. 2019. Reengineering the audit with blockchain and smart contracts. Journal of Emerging Technologies in Accounting 16(1): 21-35.
Tapscott, D. and A. Tapscott. 2017. How blockchain will change organizations. MIT Sloan Management Review (Winter): 10-13.
The CPA Journal. 2020. Implications of blockchain on the audit. The CPA Journal (February): 38-41.
VanDenburgh, W. M. and R. B. Daniels. 2021. Pragmatic realities of bitcoin and crypto-investing. The CPA Journal (June/July): 36-41.
Vasquez, G. 2021. An introduction to blockchain. The CPA Journal (June/July): 52-55.
Vetter, A. 2019. What CPAs must do to capitalize on disruption: Accountants should be preparing now for advanced technologies and other factors that are poised to disrupt the profession. Journal of Accountancy (October): 14-19. (Blockchain, automation etc.).
Vincent, N. E. and A. Tadesse. 2020. Blockchain or EDI? Strategic Finance (June):.40-46.
Vincent, N. E. and S. S. Davenport. 2022. Accounting research opportunities for cryptocurrencies. Journal of Emerging Technologies in Accounting 19(1): 79-93.
Vincent, N. E., A. Skjellum and S. Medury. 2020. Blockchain architecture: A design that helps CPA firms leverage the technology. International Journal of Accounting Information Systems (38): 100466.
Vollmer, S. 2022. Tackling the IT challenges of dealing with cryptoassets. Journal of Accountancy (July): 1-7.
Wang, Y. and A. Kogan. 2018. Designing confidentiality-preserving Blockchain-based transaction processing systems. International Journal of Accounting Information Systems (30): 1-18.
Wiatt, R. G. 2019. From the mainframe to the blockchain: With its triple-entry approach and use of distributed ledgers, blockchain technology not only has the potential to redefine accounting and auditing, but it could also create greater confidence in all sorts of transactions and data exchanges. Strategic Finance (January): 26-35.
Wu, W. W., H. Lin and J. Jurinski. 2021. Adding blockchain to business curricula. The next generation of accountants needs to keep up with the intricacies of new technologies, including blockchain. Is a mandatory fifth year of undergrad not far behind? Strategic Finance (August): 46-51.
Xu, C., C. Liu, D. Nie and L. Gai. 2021. How can a blockchain-based anti-money laundering system improve customer due diligence process? Journal of Forensic & Investigative Accounting 13(2): 273-287.
Yen, J. and T. Wang. 2021. Stock price relevance of voluntary disclosures about blockchain technology and crytocurrencies. International Journal of Accounting Information Systems (40): 100499.