Identifying the Challenges of Financial Reporting Immunization in Iran

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 Immunizationusing a grounded theory approach.


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.


The findings indicate many challenges in various aspects of Financial Reporting Immunizationin Iran. Major Challenges in Financial Reporting Immunizationfrom 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.


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.


 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.

Article Type:
Research/Original Article
A Quarerly Journal Of Empirical Reasearch Of Financial Accounting, Volume:6 Issue: 4, 2020
179 - 204  
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