2025/07/20 by Hamid Birjandi, Birjandi, Hamid, Zahra Fathi +1
Business, Management and Accounting · Computer Science · Decision Sciences · #Financial Reporting and XBRL #Impact of AI and Big Data on Business and Society #Organizational and Employee Performance
paper · doi:10.82563/jetaaf.2025.202507201212508
openalex publication_date 2025/07/20 · openalex created_date 2025/12/27 · openalex updated_date 2026/07/01
Objectives: This study aims to examine the impact of blockchain technology on transparency, security, fraud reduction, and stakeholder trust in financial reporting. It is grounded in the view that emerging technologies like blockchain can transform financial processes by enhancing accuracy, reliability, and efficiency. Methodology/Design/Approach: A quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) were employed to analyze data collected from 312 accounting and financial professionals working in companies listed on the Tehran Stock Exchange. Findings: The results indicate that the adoption of blockchain technology significantly enhances financial reporting transparency, improves information security, reduces fraud and financial errors, and increases stakeholder trust and technology acceptance. Innovation: This research contributes to the literature by empirically demonstrating the strategic importance of blockchain technology in transforming financial and auditing processes. It highlights its role as an effective tool for improving the accuracy, reliability, and efficiency of financial reporting in emerging markets.