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Showing 2 results for Blockchain Technology
Mostafa Moslemi, Mohsen Mehrare, Azar Moslemi,
Volume 13, Issue 49 (12-2024)
Abstract
The purpose of this study was to investigate the effect of blockchain technology on the quality of the audit process in the country's banking system. For this purpose, the statistical information of the country's banking system in the period of 2015-2023 and the panel data method were used. In order to estimate this relationship, diagnostic tests were performed on the research variables and finally the experimental model was estimated using the panel data method with fixed effects. The obtained results indicated that the index of using blockchain technology had a positive and significant effect on the quality of the bank audit process. In general, creating an audit system based on blockchain can improve the quality of the audit and reduce the costs and time related to the audit.
Seyedeh Hamideh Mousavi, Abolghasem Tohidinia,
Volume 14, Issue 50 (3-2026)
Abstract
This article examines the importance and limitations of utilizing blockchain technology and smart contracts in financing through Sukuk and its applications in Iran. By identifying the significance and challenges of using tokenized Sukuk via smart contracts, or smart Sukuk, appropriate conditions can be created to optimize the opportunities provided by this technology and avoid potential risks associated with its application. This research collects data and information from library resources, scientific articles, and related websites, and analyzes the information using a descriptive-analytical method. Based on the collected information, the use of financial technology and the possibility of leveraging new technology is a turning point in financing individuals, enterprises, and governments. The application of Islamic financial technology also aids the Islamic community in achieving economic goals. Specifically, the issuance and distribution of Sukuk using blockchain technology and smart contracts address issues such as high operational costs, low speed, and transparency in Sukuk issuance, and by improving access to Islamic financial resources and increasing financial inclusion, it will enhance the process of economic growth and development.
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