THE MODERATING ROLE OF LOCAL GOVERNMENT POLICIES ON TECHNOLOGY ADOPTION AND FINANCIAL REPORTING QUALITY IN IRAN, IRAQ AND OMAN

Abstract

The purpose of this study is to examine the impact of technological changes and digital transformation on the quality of financial reporting in three countries: Iran, Iraq, and Oman. Given the critical role of modern technologies in enhancing the accuracy, transparency, and reliability of financial information, this study aims to identify the current state and analyze the relationships between key variables in the field of financial reporting, to provide both practical and theoretical recommendations. The research methodology is applied, descriptive-survey, and quantitative, with field data collected through structured questionnaires. The statistical population consists of professional auditors and certified accountants in the three countries under study, and the sampling was done using a proportional stratified method. A total of 271 valid questionnaires were collected, including 110 from Iran, 77 from Iraq, and 84 from Oman. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), and the validity, reliability, and model fit were thoroughly assessed. The results of the study indicate that technological changes and digital transformation have a significant positive impact on the quality of financial reporting. These effects were observed in Iran, Iraq, and Oman, although the strength of the effect of the variables varied across the countries. The findings emphasize the importance of developing technological infrastructures and increasing organizational and cultural readiness for the adoption of modern technologies as key factors in improving the quality of financial reporting.The main innovation of this research lies in the synergistic examination of two key technological variables, namely technological changes and digital transformation, simultaneously in three Middle Eastern countries, and the use of Structural Equation Modeling to comprehensively analyze their relationships with the quality of financial reporting. This approach enables a more precise and comprehensive understanding of the impact of technology on financial reporting in developing countries.