نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
This study aims to explain and model the impact of blockchain technology characteristics on corporate financial reporting quality within the framework of Iranian reporting standards and International Financial Reporting Standards (IFRS). As the second phase of a sequential exploratory mixed-methods design, this research quantitatively tests the paradigm model derived from the qualitative coding of the first phase, using Partial Least Squares Structural Equation Modeling (PLS-SEM).The quantitative statistical population comprised 800 experts, university professors, certified public accountants, and financial managers, from which a sample of 150 individuals was selected using purposive sampling. Data were collected using a 65-item questionnaire (following the removal of three items due to weak factor loadings) based on a five-point Likert scale.The findings reveal that causal conditions strongly influence blockchain characteristics. Furthermore, both blockchain characteristics and the adoption of IFRS exert a positive and significant impact—independently as well as through a synergistic interactive effect—on the four dimensions of financial reporting quality (relevance, reliability, transparency, and comparability). Contextual and intervening conditions have a negative impact, whereas implementation strategies show a strong positive effect. Ultimately, financial reporting quality strongly impacts primary outcomes, which in turn significantly affect secondary outcomes.The coefficient of determination ($R^2$) for financial reporting quality was calculated at 0.725, with an overall Goodness-of-Fit (GoF) index of 0.658. The results demonstrate that successful implementation of this technology requires overcoming contextual barriers through legal frameworks, training, pilot projects, and inter-institutional collaboration, offering a comprehensive conceptual and operational framework for policymakers, regulators, and accountants.
کلیدواژهها English
