...Ryan T. Dunn; J. Gregory Jenkins; Mark D. Sheldon ABSTRACT This case examines auditing implications of Bitcoin and blockchain, and is intended for either undergraduate or graduate auditing and assurance courses. Students are asked to engage in aspects of planning and risk assessment for the audit...

... University, Raymond J. Harbert College of Business, School of Accountancy, Auburn, AL, USA. Editor's note: Accepted by Valaria P. Vendrzyk. 1 6 2019 1 5 2020 2021 bitcoin virtual currency tax research character of income basis We thank participants at the 2019...