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Blockchain research in accounting and auditing has grown rapidly over the past decade. However, the field remains fragmented and is largely characterized by exploratory and descriptive studies. This study systematically maps and synthesizes the intellectual structure, thematic development, and research gaps associated with blockchain applications in accounting and auditing. Using a PRISMA-informed approach, it combines bibliometric analysis with a systematic literature review of 593 publications indexed in Scopus from 2013 to 2024. The analysis identifies six principal themes: blockchain-enabled accounting information systems; Audit 4.0; technological convergence with artificial intelligence and data analytics; governance and regulation; sustainability and supply chains; and financial infrastructures. It further examines how blockchain is reshaping accounting and auditing by enabling a transition from centralized, periodic processes to distributed, continuous, and network-based models of information and assurance. The findings indicate that, while blockchain demonstrates significant transformative potential, the field remains characterized by limited empirical validation, regulatory uncertainty, and evolving professional competencies. This study provides a structured synthesis of the literature, clarifies the implications for practitioners, regulators, and standard setters, and outlines a focused research agenda to support evidence-based adoption and future scholarly development.
Aladeeb et al. (Fri,) studied this question.