The scope of blockchain technology, initially associated with the Bitcoin cryptocurrency, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces the risks and the possibility of fraud, in addition to eliminating human...

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...

In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an...