Ezejiofor, Raymond A., and Omerebere E. Ezemba. “Accounting for Cryptocurrency and Digital Assets in Nigeria: Challenges and Emerging Standards (2015–2025)”. International Journal of Advanced Academic Research, vol. 11, no. 10, Oct. 2025, pp. 32-42, https://www.openjournals.ijaar.org/index.php/ijaar/article/view/1548.