A Model Crypto-Asset Regulatory Framework

Perlman, Leon

doi:10.2139/ssrn.3370679

Cited by 2 publications

(3 citation statements)

References 6 publications

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“…A block is a periodic ledger or container of data in computing. Each successive block contains the address of the previous block; a chain of cryptographically linked transaction bundles, or blocks, results from each block referencing the previous block (Perlman, 2019). A blockchain is a technique used by a community of users to maintain a shared transaction record.…”

Section: Literature Reviewmentioning

confidence: 99%

“…A blockchain is a technique used by a community of users to maintain a shared transaction record. The community verifies each transaction through a consensus method, and verified transactions are consequently recorded in the ledger of a blockchain network (Perlman, 2019; Rahman and Ali, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

“…technique used by a community of users to maintain a shared transaction record. The community verifies each transaction through a consensus method, and verified transactions are consequently recorded in the ledger of a blockchain network (Perlman, 2019;Rahman and Ali, 2020). DLT resolves difficulties relating to innovation or technology with shared and regulated data and the secure administration of diverse commercial transactions by numerous organizations (Sultan et al, 2018).…”

Section: Introductionmentioning

confidence: 99%

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Cryptocurrencies in accounting schools?

Marei

Almasarwah

Bahloul

et al. 2023

HESWBL

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PurposeThis study aims to investigate the extent to which newly certified public accountants (CPAs) and accounting graduate students possess a comprehensive understanding of cryptocurrencies and the skills they have acquired throughout their education.Design/methodology/approachA qualitative analysis was used through semi-structured interviews to obtain an in-depth insight into cryptocurrencies, which could not be investigated easily through quantitative methods, and to provide an understanding of the context for cryptocurrencies from CPA and non-CPA students' points of view. This was in addition to focusing on understanding the differences between the students' thoughts.FindingsThis study found that recent accounting graduates and CPA members have the least awareness of cryptocurrencies, likely due to a lack of professors' comprehension or exposure to the concept. However, students involved in forensic courses provided more information about cryptocurrencies compared with other students.Research limitations/implicationsThe data are limited to only a single country. Given that cryptocurrencies are a relatively new notion in accounting, there is an alarming lack of legislation. Further, the authors found that recent accounting graduates and CPAs had the same level of knowledge of cryptocurrencies, most probably due to a lack of exposure during their education and academics' limited understanding of the concept.Practical implicationsThe students' differing answers about cryptocurrencies show differences in their current level of understanding of cryptocurrencies.Originality/valueThis study has identified that the vast majority of accounting graduates lack adequate knowledge about cryptocurrencies or access to adequate resources, despite understanding the fundamental concepts of cryptocurrency.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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