Academic research

The table below lists a set of blockchain research papers published or forthcoming in the field of accounting and finance. It is by no means exhaustive or complete and merely serves as a reference for accounting academics looking for sources.

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YearAuthor(s)JournalTitle
2020Dan Amiram, Bjorn Jorgensen, Daniel RabettiForthcomingCoins for Bombs: Increased Transparency of the Global Financial System - Evidence from Terrorist Attacks Financing Detection in Blockchain-based Currencies
2020Hans Weigand, Ivars Blums, Joost de KruijffInformation SystemsShared Ledger Accounting — Implementing the Economic Exchange
pattern
2020Sabrina T Howell, Marina Niessner, David YermackThe Review of Financial StudiesA Primer for Information Technology
General Control Considerations on a
Private and Permissioned Blockchain Audit
2019Mark D. SheldonCurrent Issues in AuditingA Primer for Information Technology
General Control Considerations on a
Private and Permissioned Blockchain Audit
2019Ting Yu, Zhiwei Lin, Qingliang TangThe Journal of Corporate Accounting and FinanceBlockchain: The Introduction and Its Application in Financial Accounting
2019Lin William Cong , Zhiguo HeThe Review of Financial StudiesBlockchain Disruption and Smart Contracts
2019Jana Schmitz, Giulia LeoniAustralian Accounting Review Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda
2019John McCallig, Alastair Robb, Fiona RohdeInternational Journal of Accounting Information Systems Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain
2018Saman Adhamia, Giancarlo Giudicib, Stefano MartinazziJournal of Economics and Business Why do businesses go crypto? An empirical analysis of initial coin offerings
2018Thomas Bourveau, Emmanuel T. De George, Atif Ellahie, Daniele MacciocchiForthcomingInitial Coin Offerings: Early Evidence on the Role of Disclosure in the Unregulated Crypto Market
2017J de Kruijff, H WeigandInternational Conference on Advanced Information Systems EngineeringUnderstanding the blockchain using enterprise ontology
2017Joshua G. Coyne, Peter L. McMickleJournal of Emerging Technologies in AccountingCan Blockchains Serve an Accounting Purpose?
2017Ying-Ying Hsieh, Jean-Philippe Vergne, Sha WangBitcoin and Beyond (Open Access)The internal and external governance of blockchain-based organisations: evidence from crypto-currencies
2017Daniel E. O'LearyIntelligent Systems in Accounting, Finance and ManagementConfiguring blockchain architectures for transaction information in blockchain consortiums: The case of accounting and supply chain systems
2017Yunsen Wang, Alexander KoganForthcomingDesigning Privacy-Preserving Blockchainbased Accounting Information Systems
2017David YermackReview of FinanceCorporate Governance and Blockchains
2016Kurt Fanning,
David P. Centers
Journal of Corporate Accounting & FinanceBlockchain and Its Coming Impact on Financial Services
2014Dirk A. Zetzsche, Ross P. Buckley, Douglas W. ArnerProcedia TechnologyAccounting Information Systems: The Challenge of the Real-Time Reporting
2008Satoshi Nakamotobitcoin.orgBitcoin: A Peer-to-Peer Electronic Cash System
2005Ian Griggwww.financialcryptography.comTriple Entry Accounting
1998Narayana R. KocherlakotaJournal of Economic TheoryMoney Is Memory
1982William E. McCarthyThe Accounting ReviewThe REA Accounting Model: A Generlized Framework for Accounting Systems in a Shared Data Environment
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