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...

This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies' SPCRs listed on the Iraqi Stock Exchange. A multivariate regression model was used to test the...

The current study aims to investigate the relationship between cultural values and professional commitment in the accounting system of Iran. In order to measure the effect of cultural values, the questionnaire of Hofstede (1991) was employed. A sample of 115 listed companies on the Tehran Stock...

Purpose – The purpose of this paper is to analyze the effect of managers’ incentive bonuses on both accrual and real earnings management. Design/methodology/approach – First, the authors investigate the relationship between managers’ bonuses and both accrual earnings management (measured...