Presenting a network of themes for evaluating the supply chain of financial reporting in the Iranian capital market: Thematic analysis

Failure to pay attention to the financial reporting supply chain can reduce the quality and delay in submitting financial reports in the capital market. The research is applied in terms of purpose and exploratory in terms of implementation method. The statistical sample is composed of professors and experts aware of the field of financial reporting supply chain. To collect information in this study with 10 key informants (saturation limit) which was done by snowball sampling method and through semi-structured interviews. The method of theme analysis was used and the coding technique was used to analyze and interpret the data obtained from the interview. Finally, researchers have achieved 16 main themes that are research models, including: demand and demand, knowledge and independence of the board, technology (use of information technology), the audit organization that Is one of the factors affecting the financial reporting supply chain.The research findings provide a scientific basis for creating a strategy for optimizing the financial reporting supply chain, strengthening management and control over the financial reporting process, and ultimately increasing the quality and transparency of financial reporting and improving the financial reporting supply chain.