The Impact of Blockchain on the Quality of Accounting Information: An Iraqi Case Study

Bashaer Khudhair Abbas Alkafaji, Mahmoud Lari Dashtbayaz () and Mahdi Salehi
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Bashaer Khudhair Abbas Alkafaji: Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad 9177948974, Iran
Mahmoud Lari Dashtbayaz: Department of Accounting, Ferdowsi University of Mashhad, Mashhad 9177440964, Iran
Mahdi Salehi: Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad 9177948974, Iran

Risks, 2023, vol. 11, issue 3, 1-22

Abstract: This paper aims to investigate the impact of blockchain on the quality of the information in listed and non-listed companies in Iraq; the temporal scope of this study is 2022. The statistical population of this research is divided into two parts: one part is related to the level of familiarity with blockchain technology of accountants, independent auditors, managers, etc., and the other part is related to the effect of blockchain technology on the quality of accounting information. The sample size is determined based on Cochran’s formula, among which 1528 respondents were selected as a sample size. The results of the hypothesis testing showed that in both listed and non-listed companies, familiarity with blockchain technology had increased the quality of information. In this way, blockchain technology has positively and significantly impacted the quality of accounting information. This means that the impact of IT (Blockchain) on the quality of accounting information is the same for Iraqi listed and non-listed companies. Since the current research has been investigated in an emerging market such as Iraq, it can bring helpful information to readers in this field.

Keywords: blockchain; quality of accounting information; emerging market; information technology; security (search for similar items in EconPapers)
JEL-codes: C G0 G1 G2 G3 K2 M2 M4 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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