{"id":"https://openalex.org/W4404844646","doi":"https://doi.org/10.1016/j.jaccpubpol.2024.107265","title":"Blockchain adoption and corporate financial reporting quality","display_name":"Blockchain adoption and corporate financial reporting quality","publication_year":2024,"publication_date":"2024-11-29","ids":{"openalex":"https://openalex.org/W4404844646","doi":"https://doi.org/10.1016/j.jaccpubpol.2024.107265"},"language":"en","primary_location":{"id":"doi:10.1016/j.jaccpubpol.2024.107265","doi":"https://doi.org/10.1016/j.jaccpubpol.2024.107265","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2024.107265","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.5030323","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043469056","display_name":"Ke Liao","orcid":"https://orcid.org/0000-0002-3643-9141","observed_orcids":["https://orcid.org/0000-0002-3643-9141"]},"institutions":[{"id":"https://openalex.org/I150229711","display_name":"University of Electronic Science and Technology of China","ror":"https://ror.org/04qr3zq92","country_code":"CN","type":"education","lineage":["https://openalex.org/I150229711"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Ke Liao","raw_affiliation_strings":["University of Electronic Science and Technology of China, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Electronic Science and Technology of China, China","institution_ids":["https://openalex.org/I150229711"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100537034","display_name":"Lin Le","orcid":"https://orcid.org/0000-0003-3515-7326","observed_orcids":["https://orcid.org/0000-0003-3515-7326"]},"institutions":[{"id":"https://openalex.org/I90259746","display_name":"Capital University of Economics and Business","ror":"https://ror.org/01r5sf951","country_code":"CN","type":"education","lineage":["https://openalex.org/I90259746"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Le Lin","raw_affiliation_strings":["Capital University of Economics and Business, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Capital University of Economics and Business, China","institution_ids":["https://openalex.org/I90259746"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5101021218","display_name":"Yukun Sun","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I158934434","display_name":"Zhongnan University of Economics and Law","ror":"https://ror.org/04yqxxq63","country_code":"CN","type":"education","lineage":["https://openalex.org/I158934434"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yukun Sun","raw_affiliation_strings":["Zhongnan University of Economics and Law, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zhongnan University of Economics and Law, China","institution_ids":["https://openalex.org/I158934434"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5100537034"],"corresponding_institution_ids":["https://openalex.org/I90259746"],"apc_list":{"value":3170,"currency":"USD","value_usd":3170},"apc_paid":null,"fwci":20.9139,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.99310553,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":100},"biblio":{"volume":"49","issue":null,"first_page":"107265","last_page":"107265"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9833999872207642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9833999872207642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.012400000356137753,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/blockchain-adoption","display_name":"blockchain adoption","score":0.9750000238418579},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8410000205039978},{"id":"https://openalex.org/keywords/accrual-quality","display_name":"accruals quality","score":0.9760000109672546},{"id":"https://openalex.org/keywords/earnings-informativeness","display_name":"earnings informativeness","score":0.9980000257492065},{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.8769999742507935},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9150000214576721},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.7720000147819519},{"id":"https://openalex.org/keywords/stock-liquidity","display_name":"stock liquidity","score":0.9440000057220459},{"id":"https://openalex.org/keywords/cost-of-equity","display_name":"cost of equity","score":0.9850000143051147},{"id":"https://openalex.org/keywords/public-policy-implementation","display_name":"public policy implementation","score":0.3619999885559082},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.6800000071525574}],"concepts":[{"id":"https://openalex.org/C2779687700","wikidata":"https://www.wikidata.org/wiki/Q20514253","display_name":"Blockchain","level":2,"score":0.9323543310165405},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.751453161239624},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7114251852035522},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5149251222610474},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10696208477020264},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.06814131140708923},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.jaccpubpol.2024.107265","doi":"https://doi.org/10.1016/j.jaccpubpol.2024.107265","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2024.107265","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.5030323","doi":"https://doi.org/10.2139/ssrn.5030323","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.5030323","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.5030323","doi":"https://doi.org/10.2139/ssrn.5030323","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.5030323","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":82,"referenced_works":["https://openalex.org/W1172863614","https://openalex.org/W1182708931","https://openalex.org/W1944585346","https://openalex.org/W1968402453","https://openalex.org/W1986187321","https://openalex.org/W2049783972","https://openalex.org/W2076035820","https://openalex.org/W2096904872","https://openalex.org/W2116943185","https://openalex.org/W2120084007","https://openalex.org/W2139521060","https://openalex.org/W2139990942","https://openalex.org/W2143963417","https://openalex.org/W2154505708","https://openalex.org/W2392113277","https://openalex.org/W2536516404","https://openalex.org/W2804834522","https://openalex.org/W2808211420","https://openalex.org/W2811197371","https://openalex.org/W2901725108","https://openalex.org/W2912477823","https://openalex.org/W2927188804","https://openalex.org/W2951991237","https://openalex.org/W2980584823","https://openalex.org/W3003619142","https://openalex.org/W3005990175","https://openalex.org/W3016235869","https://openalex.org/W3022413197","https://openalex.org/W3025105290","https://openalex.org/W3040615396","https://openalex.org/W3041839149","https://openalex.org/W3042398849","https://openalex.org/W3049697420","https://openalex.org/W3121401171","https://openalex.org/W3121411381","https://openalex.org/W3121502571","https://openalex.org/W3121896505","https://openalex.org/W3122547505","https://openalex.org/W3122812581","https://openalex.org/W3122940632","https://openalex.org/W3123013680","https://openalex.org/W3123024198","https://openalex.org/W3123231476","https://openalex.org/W3123597155","https://openalex.org/W3123722853","https://openalex.org/W3123807607","https://openalex.org/W3123817661","https://openalex.org/W3123831793","https://openalex.org/W3123853992","https://openalex.org/W3123974754","https://openalex.org/W3124048451","https://openalex.org/W3124365414","https://openalex.org/W3124423437","https://openalex.org/W3124748962","https://openalex.org/W3124830097","https://openalex.org/W3125171159","https://openalex.org/W3125310620","https://openalex.org/W3125325005","https://openalex.org/W3125499115","https://openalex.org/W3126141690","https://openalex.org/W3128690266","https://openalex.org/W3130156085","https://openalex.org/W3181280921","https://openalex.org/W3192980087","https://openalex.org/W3194616682","https://openalex.org/W3213809577","https://openalex.org/W3215785320","https://openalex.org/W4205170499","https://openalex.org/W4205535521","https://openalex.org/W4211089905","https://openalex.org/W4211243947","https://openalex.org/W4212818423","https://openalex.org/W4225302210","https://openalex.org/W4226269366","https://openalex.org/W4229378468","https://openalex.org/W4230336695","https://openalex.org/W4283387379","https://openalex.org/W4310365787","https://openalex.org/W4311987433","https://openalex.org/W4318070855","https://openalex.org/W4367304351","https://openalex.org/W4383825709"],"related_works":["https://openalex.org/W7119523437","https://openalex.org/W4361255916","https://openalex.org/W7135231446","https://openalex.org/W7221165701","https://openalex.org/W6941046687","https://openalex.org/W4402215711","https://openalex.org/W7161748521","https://openalex.org/W4392125054","https://openalex.org/W7117475545","https://openalex.org/W4404075636"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":18},{"year":2025,"cited_by_count":3}],"updated_date":"2026-10-20T09:52:01.089006","created_date":"2024-11-30T00:00:00"}