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 with blockchain technology of accountants, independent auditors, managers, etc., and the other part is related to the effect of blockchain technology on the quality of accounting information. The sample size is determined based on Cochran’s formula, among which 1528 respondents were selected as a sample size. The results of the hypothesis testing showed that in both listed and non-listed companies, familiarity with blockchain technology had increased the quality of information. In this way, blockchain technology has positively and significantly impacted the quality of accounting information. This means that the impact of IT (Blockchain) on the quality of accounting information is the same for Iraqi listed and non-listed companies. Since the current research has been investigated in an emerging market such as Iraq, it can bring helpful information to readers in this field.

The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). The present study is a pioneer investigation of this topic in emerging markets. Using a sample of all listed companies on the ISE from 2014 to 2020, the research hypotheses are tested with multiple regression based on panel data and the fixed-effects model. The results demonstrate that intellectual capital is positively and significantly related to normal and abnormal audit fees. Moreover, findings indicate direct and significant relationships between intellectual capital components and normal and abnormal audit fees. This means investment in IC components is likely to determine the auditors’ evaluation of a given client’s riskiness. Thus, an efficient IC investment level might be considered a key factor that companies are expected to consider. The findings of this study provide valuable implications for users of financial statements, analysts, and policymakers with information regarding IC, risk determinants, and audit fees. Policymakers can improve market efficiency by implementing regulations that foster IC disclosure as a risk-determinant factor.

This research aims to investigate the effect of COVID-19 on the performance of small and medium enterprises (SMEs) in emerging markets in Iran, Iraq and Jordan. In order to collect the required data, a standard questionnaire provided in the literature was used. The research period is the second quarter of 2022, and its population includes managers, accountants and auditors engaged in listed and non-listed companies. The research findings indicate that the outbreak of COVID-19 has affected SMEs’ performance in investigated emerging markets. For the first time, this research has examined the impact of COVID-19 on the performance of SMEs in emerging markets. The research was conducted in the three countries of Iran, Iraq and Jordan, which have different environmental conditions indicating the impact of contextual factors on the effects of the spread of COVID-19. The results can be useful for different parties, such as SMEs’ owners and regulatory bodies in similar markets.