Accounting and auditing in the age of blockchain technology: review and research agenda

Purpose This paper reviews and synthesizes empirical research on how traditional accounting and audit firms engage with blockchain technology (BCT) in their daily operations. It critically reflects on the current state of knowledge, identifies gaps and outlines directions for future research. Design/methodology/approach Based on 52 carefully selected articles from the Web of Science and Scopus databases, this systematic literature review uses a comprehensive mapping approach to uncover key patterns and identify critical gaps in the field. Findings The review indicates that BCT is continuously evolving in the accounting and auditing profession, reshaping the roles of professionals and highlighting the growing need for technical skills. Key themes in empirical literature include BCT as a tool for accounting and auditing, organizational and ecosystem perspectives, opportunities and challenges, adoption and acceptance, education and skills, fraud and sustainability and cryptocurrencies. Originality/value By (1) charting the progression of empirical blockchain research in accounting and auditing, (2) organizing existing work into a coherent thematic framework and (3) pinpointing unresolved questions poised to drive the next phase of study, this review provides an integrative overview that advances current understanding and guides scholars toward promising research avenues. Besides identifying potential pathways for further investigation, the study offers valuable insights that can guide stakeholders in formulating targeted strategies and technological solutions to strengthen auditing practices and adapt to evolving regulatory and digital landscapes.