Journal of Emerging Technologies in Accounting, Auditing and Finance (JETAAF)

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.

Objectives: This study aims to investigate the relationship between economic policy uncertainty and corporate social responsibility (CSR) practices, considering the moderating role of government ownership among firms listed on the Tehran Stock Exchange (TSE). Methodology/Design/Approach: The research is applied in nature, covering the period 2017–2022. A sample of 100 companies was selected using the targeted elimination method. The hypotheses were tested using multiple regression analysis to examine the impact of both direct and indirect indicators of economic uncertainty on CSR activities. Findings: The results reveal that the inflation rate (a direct indicator of economic uncertainty) has a positive and significant relationship with CSR participation, while GDP (an indirect indicator) shows a negative and significant relationship. These findings suggest that as economic uncertainty increases, firms tend to engage more in CSR activities. However, in government-owned companies, greater economic uncertainty leads to reduced CSR participation. Innovation: This study contributes to the literature by highlighting how economic uncertainty shapes CSR practices and demonstrating the contrasting effects in private versus government-owned firms. The findings offer practical implications for policymakers and corporate managers seeking to balance economic conditions with social responsibility commitments.

Objectives: This study aims to investigate the impact of the COVID-19 crisis on the speed of adjustment of trade credit among companies listed on the Tehran Stock Exchange (TSE), with particular attention to the moderating role of managerial ability. Methodology/Design/Approach: The research sample includes 131 listed firms observed over a ten-year period (2013–2022), selected using the systematic exclusion method. A multivariable linear regression model was employed to test the research hypotheses. The model developed by Luo (2022) was used to measure the speed of adjustment of trade credit before and after the COVID-19 outbreak, while the model of Demerjian et al. (2012) was applied to evaluate managerial ability. Findings: The results indicate that, on the demand side of trade credit, the speed of adjustment of accounts payable increased by approximately 17% after the COVID-19 outbreak, with capable managers further accelerating this trend. Conversely, on the supply side, the speed of adjustment of accounts receivable declined by nearly 50%. This decline is attributed to rising inflation and economic instability during the post-crisis period, which led managers— including highly capable ones—to deliberately slow the adjustment of credit sales in order to benefit from inventory retention and mitigate risks in inflationary conditions. Innovation: This study extends the literature by demonstrating how crises such as COVID-19 reshape trade credit dynamics in emerging markets. It highlights the asymmetric effects on the supply and demand sides of trade credit and underscores the role of managerial ability in adapting financial policies under conditions of uncertainty and economic instability.

Objectives: This study examines the impact of tax incentives and tax services on taxpayer compliance, with a focus on the moderating role of tax socialization. The research aims to clarify whether tax socialization can enhance the effects of incentives and service quality on tax compliance behavior. Methodology/Design/Approach: The study adopts a causal-correlational research design. The statistical population includes tax auditors and taxpayers in Shiraz County. Data were collected through a structured questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM). Findings: The results show that both tax incentives and improved tax services have a significant positive effect on taxpayer compliance. Tax socialization also directly and positively influences compliance behavior. However, the moderating role of tax socialization is not supported, indicating that it does not significantly alter the relationship between tax incentives or tax services and taxpayer compliance. Innovation: This study contributes to the existing literature by empirically examining the interconnected effects of tax policy tools and social factors on taxpayer behavior. It provides practical insights for policymakers aiming to promote tax compliance through enhanced services and targeted socialization strategies.

Objective: Independent auditors seek to enhance audit quality to maintain professional credibility, avoid litigation, and bolster the credibility of financial statements. Higher audit quality leads to a greater degree of conservatism in financial reporting. The current study aims to investigate the role of independent auditors in reducing agency conflicts between managers and shareholders. Methodology: The statistical population comprises firms listed on the Tehran Stock Exchange (TSE) during the period 2015–2024. After systematic screening, 131 firms were selected as the final sample. The research hypothesis was tested using multiple linear regression analysis. Findings: The results of the regression analysis indicate that auditor conservatism can mitigate agency conflicts between managers and shareholders. Agency conflicts between shareholders and managers arise from agency problems and managers’ misuse of financial reports, which compromises the quality of this information. Auditor conservatism has the potential to mitigate this issue. Conclusion: As expected, leveraging greater information transparency and higher auditor conservatism can reduce agency conflicts between managers and shareholders.

Objectives: This study investigates the determinants of corporate sustainability among firms listed on the Tehran Stock Exchange (TSE), focusing on firm-specific, market-specific, and institutional factors shaping environmental, social, and governance (ESG) performance. Methodology/Design/Approach: Data from 150 firms over the period 2013–2022 were analyzed using a fixed effects panel data regression model. Subgroup analyses were also conducted to explore variations across industries, firm sizes, and firm ages. Findings: The results highlight innovation capacity (β=0.030, p<0.01) as the most significant driver of ESG performance, underscoring the critical role of research and development in advancing sustainability practices. Institutional ownership and political stability also exhibit strong positive effects, reflecting the importance of governance structures and stable institutional environments in shaping corporate behavior. Firm size and regulatory quality further emerge as significant determinants, with heterogeneity observed across subgroups: innovation capacity is particularly impactful in resource-intensive industries and younger firms, while institutional ownership and regulatory quality play stronger roles in service-oriented sectors and larger firms. Innovation: This research contributes to the sustainability literature by providing evidence on how firm-level capabilities, governance mechanisms, and institutional conditions jointly influence ESG outcomes. The findings offer actionable insights for policymakers—such as enhancing regulatory quality, fostering political stability, and incentivizing innovation—and for managers seeking to strengthen R&D investment and governance practices to improve ESG performance and competitive positioning.