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Blockchain and Cryptoassets: Insights from Practice†

Author

Listed:
  • Sheldon Bennett
  • Ken Charbonneau
  • Ryan Leopold
  • Linda Mezon
  • Carol Paradine
  • Anthony Scilipoti
  • Rebecca Villmann

Abstract

Blockchain and cryptoassets are transforming how business is conducted. Leaders from Canadian practice provide insights on how consultants, standard setters, auditors, and regulators have been getting involved to support business and work through the challenges to raise funds, report to investors, and protect the public interest in a blockchain‐enabled world. These leaders share the challenges and opportunities they see, and the role accountants can play, including how educators and researchers can help. La chaîne de blocs et les cryptoactifs transforment la manière de faire des affaires. Des chefs de file dans leur domaine au Canada fournissent un aperçu de la façon dont les consultants, les organismes de normalisation, les auditeurs et les organismes de réglementation contribuent à soutenir les activités des entreprises et à relever les défis liés à la collecte de fonds, à la communication d'information aux investisseurs et à la protection de l'intérêt public dans un monde sécurisé par la technologie de la chaîne de blocs. Ces chefs de file présentent les défis et occasions qu'ils entrevoient, et le rôle que peuvent jouer les comptables, notamment la contribution que peuvent apporter les professeurs et chercheurs du domaine de la comptabilité.Mots clés : Chaîne de blocs; Cryptoactifs; Cryptomonnaies; Comptabilité; Audit

Suggested Citation

  • Sheldon Bennett & Ken Charbonneau & Ryan Leopold & Linda Mezon & Carol Paradine & Anthony Scilipoti & Rebecca Villmann, 2020. "Blockchain and Cryptoassets: Insights from Practice†," Accounting Perspectives, John Wiley & Sons, vol. 19(4), pages 283-302, December.
    • Handle: RePEc:wly:accper:v:19:y:2020:i:4:p:283-302
    DOI: 10.1111/1911-3838.12238
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    References listed on IDEAS

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    1. Codruta Boar & Henry Holden & Amber Wadsworth, 2020. "Impending arrival - a sequel to the survey on central bank digital currency," BIS Papers, Bank for International Settlements, number 107.
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    1. Hsieh, Sheng-Feng & Brennan, Gerard, 2022. "Issues, risks, and challenges for auditing crypto asset transactions," International Journal of Accounting Information Systems, Elsevier, vol. 46(C).
    2. Vincent Gramlich & Tobias Guggenberger & Marc Principato & Benjamin Schellinger & Nils Urbach, 2023. "A multivocal literature review of decentralized finance: Current knowledge and future research avenues," Electronic Markets, Springer;IIM University of St. Gallen, vol. 33(1), pages 1-37, December.
    3. Voicu D. Dragomir & Valentin Florentin Dumitru, 2023. "Recognition and Measurement of Crypto-Assets from the Perspective of Retail Holders," FinTech, MDPI, vol. 2(3), pages 1-17, August.
    4. Martinčević, Ivana & Sesar, Vesna & Buntak, Krešimir, 2021. "Implications of Accounting and Tax Treatment of Cryptocurrencies," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2021), Hybrid Conference, Zagreb, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021, pages 376-388, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.

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