This study seeks to meticulously analyze the scholarly discussion on the integration of blockchain technology into accounting and auditing. Based on a total of 67 articles from the Web of Science (WoS) database, this study adopts a bibliometrics and content analysis approach which uses both numerical and visualization techniques to examine the extant literature. It spans the timeframe between 2016 and 2022. Bibliometrix R-package (Biblioshiny, version 4 is employed to analyze the descriptive analysis, which includes publication trends, the most trustworthy sources of scientific publications, prominent scientific authors, prominent documents, and country collaborations. VOSviewer software Version 1.6.20, is used for a network visualization of keywords and bibliographic coupling. Leveraging the content analysis, this research reveals three fundamental themes: first, the use of blockchain technology to strengthen financial reporting systems; second, blockchain technology and the future of auditing; and third, the valuation of cryptocurrencies. Research gaps in the current literature include a lack of comprehensive studies on blockchain’s regulatory and governance aspects in accounting, insufficient exploration of risks and challenges in adopting new technologies in auditing, and a limited understanding of tax consequences, disclosure requirements, and regulatory frameworks for cryptocurrencies, necessitating future research endeavors. Thus, this study extends existing theoretical insights by exploring blockchain’s role in financial reporting, its transformative impact on auditing, and the possible adaptation or development of new valuation methods for cryptocurrencies. It further identifies and discusses future research directions, contributing to potential novel frameworks for addressing regulatory, governance, and socio-economic dimensions of blockchain integration into accounting and auditing practices.

The FinTech services acceptance rates in Malaysia is not growing in parallel with the FinTech growth rate due to a lack of trust in the availability of the FinTech services. Thus, this research intends to investigate the key determinants in the adoption of FinTech services among Malaysians and the mediating role of trust in the said adoption. This study used the quantitative method, whereby a total of 171 respondents took part in the online survey, via social media channels. Structural Equation Modelling (SEM) was used to analyze the collected data. The findings of the study conjecture that the adoption of FinTech services is influenced by perceived usefulness, ease of usage and user innovativeness. Furthermore, the findings noted that perceived risks do not influence FinTech adoption services. The main contribution of the study is the fact that trust fully mediates the impact of perceived risk towards FinTech adoption. The findings of this research can be used as a guideline by regulatory bodies and financial institutions to gradually transform, alleviate or completely migrate from conventional services into FinTech.

This study examines the relationship between country-level corruption (proxied by the Corruption Perception Index, CPI) and firm performance (measured by Return on Assets, ROA) across 18,286 firms in the East Asia, South Asia, and Southeast Asia regions. Additionally, the moderating effects of audit quality (proxied by auditors’ reputation) on the relationship are examined. The findings of the study indicate a positive association between corruption and ROA in high-income nations, thus providing evidence in favor of the “greasing the wheel” theory. On the other hand, a negative association is documented in the upper middle- and low-income nations, which is consistent with the “sanding the wheel” notion. Notably, audit quality has a positive moderating influence on the relationship between corruption and ROA, especially in nations with low corruption levels, reaffirming the pivotal role of reputable auditors in enhancing firm performance within these economic contexts. The results of this study have important ramifications for forming policy suggestions and enhancing governance. The findings highlight the opportunity to improve governance practices and regulations to reduce corruption and increase transparency. Policymakers can develop ways to strengthen institutional frameworks by recognizing the complex link between corruption, corporate profitability, and the function of respected auditors.

Objectives: Financial planning is a vital component of military personnel's comprehensive well-being. It affects their short-term financial security and has lasting implications for their quality of life and retirement. This research examines the determinants affecting the financial planning of Malaysian military personnel. The purpose is to achieve SDGs 1, 2, and 3. Theoretical Framework: This study applies the theory of planned behaviour, the life-cycle model of consumption and savings theory, and stress and coping theory. Methods: This research utilised a quantitative methodology using a cross-sectional design. Surveys including 1850 questionnaires were gathered from personnel in the Malaysian Armed Forces. The research analysed data with SPSS 29.0 and SmartPLS4. Results and Discussion: The results indicated a favourable correlation among financial literacy, financial resiliency, financial inclusion, military culture, and retirement awareness in connection to financial planning. Conversely, financial stress, vulnerability, and religiosity exhibited no significant correlation with financial planning. The results corroborate the theory of planned behaviour, the life-cycle model of consumption and savings theory, and stress and coping theory. Research Implications: This study clarifies the importance of financial planning strategies for military personnel's financial readiness. It is also aligned with the Big Bold Enculturation of the MADANI Society and parts of the United Nations Sustainable Development Goals (UNSDGs) to achieve people’s overall well-being. Originality/Value: This study is the first to examine the financial planning of military personnel by integrating existing aspects with those uniquely connected to military organisations.

A special needs family requires proper guidance as there are emotional and financial aspects involved in planning. The global concern surrounding financial planning for families with children who have special needs poses a significant risk to the well-being of these families. This study presents a bibliometric analysis of research on financial issues among special needs children, using data from the Scopus database. The analysis covers 32 documents published between 1992 and 2024, focusing on three main aspects: the evolution of research, major contributors, and keyword mapping. This study developed visualisations and integrated data using VOSviewer 1.6.15 and Harzing’s Publish or Perish, respectively. The results show a slow but steady growth in publications since 1992, with a dramatic increase after 2012. The United States dominates the research landscape regarding publications and citations, followed by China, Australia, and the United Kingdom. The most productive institutions and authors are identified, along with the most frequently cited papers. Keyword analysis reveals a focus on autism, economics, and children, with emerging themes such as financial well-being, coping behaviour, and mental health. The study highlights the need for more interdisciplinary and global research efforts to address the complex financial challenges faced by families with special needs children. This study is considered to be reasonably representative as it focused on papers indexed in the Scopus database. This bibliometric study can be utilised as an initial undertaking in doing systematic literature reviews and meta-analyses. The findings are expected to stimulate future research and provide direction for advancing the field of study. The findings can also inform future research directions and policy initiatives aimed at addressing the financial challenges faced by families with special needs children. Limitations and suggestions for further research are discussed.