Identifying the Challenges of Financial Reporting Immunization in Iran

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DADASHZADEH GHADER; MOHAMMADZADEH SALTEH HEIDAR; HEJAZI REZVAN; TAGHIZADEH HOUSHANG

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Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2020 | Volume:6 | Issue:4 (23) Page(s): 179-204

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Title

Identifying the Challenges of Financial Reporting Immunization in Iran

Author(s)

DADASHZADEH GHADER | MOHAMMADZADEH SALTEH HEIDAR | HEJAZI REZVAN | TAGHIZADEH HOUSHANG | Issue Writer Certificate

Keywords

Financial Reporting ImmunizationQ1

Qualitative Characteristics of Financial InformationQ1

Grounded Theory ApproachQ1

Abstract

Purpose: Due to the important role played by the securities exchange in recent years in the lives of different segments of the population, today attention to issues around financial reporting is understandable, relevant, reliable, transparent and safe, as well as problemes and challenges to Financial Reporting Immunization from has become more important. Therefore, the purpose of the present research is to identify the challenges of Financial Reporting Immunization using a Grounded Theory Approach. Methods: In this research, the challenges of financial reporting were investigated by interviewing 23 experts and experts through snowball or chain sampling and analyzing interview data by applying grounded theory method. Also, using open coding, axial coding and selective coding, the concepts, categories, specifications and dimensions of the categories that were classified into contextual factors, causal conditions, strategies, intervening conditions, and outcomes were extracted and presented and Approved with the expert opinion of the expert. Results: The findings indicate many challenges in various aspects of Financial Reporting Immunization in Iran. Major Challenges in Financial Reporting Immunization from the Perspective of More Participants Based on Economic Conditions, State-Owned Economy, Failure to Implement Article 44 of the Constitution, Lack of Executive Guarantee, Lack of Accountability-Accountability Challenges, Audit Professional Challenges and Major Weaknesses in Internal Control System have been. Conclusion: The challenges posed can be an alarm for the accounting and financial reporting system and if not identified and resolved in a timely manner, it may even move companies away from competitiveness and diversification. Contribution: Research findings, in addition to developing the theoretical foundations of Financial Reporting Immunization, provide valuable insights for corporate executives and professional authorities about the importance of corporate financial reporting. Despite the importance of financial reporting, the challenges of financial reporting have not been investigated so far and its various aspects have been examined in this research.

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APA: Copy

DADASHZADEH, GHADER, MOHAMMADZADEH SALTEH, HEIDAR, HEJAZI, REZVAN, & TAGHIZADEH, HOUSHANG. (2020). Identifying the Challenges of Financial Reporting Immunization in Iran. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 6(4 (23) ), 179-204. SID. https://sid.ir/paper/362804/en

Vancouver: Copy

DADASHZADEH GHADER, MOHAMMADZADEH SALTEH HEIDAR, HEJAZI REZVAN, TAGHIZADEH HOUSHANG. Identifying the Challenges of Financial Reporting Immunization in Iran. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2020;6(4 (23) ):179-204. Available from: https://sid.ir/paper/362804/en

IEEE: Copy

GHADER DADASHZADEH, HEIDAR MOHAMMADZADEH SALTEH, REZVAN HEJAZI, and HOUSHANG TAGHIZADEH, “Identifying the Challenges of Financial Reporting Immunization in Iran,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 6, no. 4 (23) , pp. 179–204, 2020, [Online]. Available: https://sid.ir/paper/362804/en

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