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1-7 of 7
Keywords: Blockchain technology
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (2): 639–659.
Published: 09 September 2024
...Maryam Larikaman; Mahdi Salehi; Nour-Mohammad Yaghubi Purpose This study aims to investigate blockchain technology (BT) and its opportunities and weaknesses in Iran's tax system; it addresses the opportunities and challenges of BT when incorporated into Iran's tax system. Design/methodology...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (2): 617–638.
Published: 03 April 2024
... Limited 2024 Emerald Publishing Limited Licensed re-use rights only Accounting estimate Inherent risk Control risk Blockchain technology Professional judgment Developments in information and communications technology, as well as digital technologies, have accelerated business...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (2): 660–679.
Published: 06 February 2024
...Awni Rawashdeh Purpose This study aims to examine the role of blockchain technology (BCT) in trust in financial reporting (TFR) and the use of smart contracts (USC). It aims to ascertain the mediating role of USC in the relationship between BCT and TFR, thereby contributing to the limited...
Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (1): 413–435.
Published: 26 December 2023
... their corporate efficiencies through improved output quality and sustainability. Consequently, the purpose of this study is to look into the antecedent factors that directly and indirectly influence blockchain technology adoption in the context of digital accounting systems. Design/methodology/approach...
Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (2): 327–349.
Published: 20 July 2023
...Zaid Jaradat; Ahmad Al-Hawamleh; Mohannad Obeid Al Shbail; Allam Hamdan Purpose This study aims to examine the feasibility of adopting blockchain technology in Jordan’s industrial sector and its intangible benefits. It also analyzes the influence of factors like technological, process, cultural...
Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (1): 45–59.
Published: 26 May 2022
...Anitha Kumari; N. Chitra Devi Purpose The rapid emergence and acceptance of blockchain applications by investment professionals has made this study significant. The study aims to examine the degree of trust and acceptance of blockchain technology in the Indian financial services industry...
Journal Articles
Journal of Financial Reporting and Accounting (2022) 20 (1): 53–71.
Published: 05 May 2021
... to the accounting and assurance profession. This paper aims to analyze the perceptions of accountants and auditors toward the implementation of blockchain technology in the UAE after the government decided to transform 50% of government transactions into the blockchain platform by 2021. Design/methodology...
