Role of Financial Technology and Electronic Auditing in Developing Accounting Measurement Methods for Digital Assets and Cryptocurrencies
الباحث الأول:
Ridha Mohanad Al-Salman
الباحثين الآخرين:
Hashim Haydar Al-Sarraf, Ilham Abdul Hussein , Karrar Saleem Hameedi
المجلة:
Indonesian Journal of Law and Economics Review
تاريخ النشر:
6 ديسمبر، 2026
مختصر البحث:
General Background: The rapid expansion of digital assets and financial technology has created new challenges for accounting measurement, auditing practices, and financial reporting systems. Specific Background: Traditional accounting approaches oft…
General Background: The rapid expansion of digital assets and financial technology has created new challenges for accounting measurement, auditing practices, and financial reporting systems. Specific Background: Traditional accounting approaches often face difficulties in recognizing, measuring, and disclosing digital assets due to their unique technological and economic characteristics. Knowledge Gap: Despite growing interest in digital assets, limited empirical evidence exists regarding the combined role of financial technology and electronic auditing in developing accounting measurement practices. Aims: This study examines the role of financial technology and electronic auditing in developing accounting measurement for digital assets. Results: The findings indicate strong positive relationships among financial technology, electronic auditing, and accounting measurement development. Regression analysis shows that financial technology and electronic auditing significantly contribute to accounting measurement development, with financial technology demonstrating the stronger contribution. The model explains 70.5% of the variation in accounting measurement development. Novelty: The study integrates financial technology and electronic auditing within a single framework to explain improvements in accounting measurement for digital assets. Implications: The findings support the development of specialized accounting standards, advanced electronic auditing systems, digital infrastructure, and professional training programs to improve the measurement, disclosure, and auditing of digital assets.
