Currency redenomination, while theoretically a nominal adjustment, carries profound implications for accounting measurement and information transparency. This study aims to identify and explain the effects of removing currency zeros on the Iranian accounting system using a mixed-methods approach. In the qualitative phase, 10 core categories were extracted via interviews with 15 experts; content validity was confirmed using Lawshe's Content Validity Ratio (CVR > 0.49), and inter-coder reliability was established with a Cohen’s Kappa of 0.766. In the quantitative phase, the developed model was tested through a survey of 385 auditors using Structural Equation Modeling (SEM), yielding a good fit (RMSEA=0.074, CFI=0.900). The findings revealed that the strongest significant relationship exists between the "accounting measurement unit" and the "reduction in reporting quality" (r = 0.899). Furthermore, the change in currency scale significantly increases the risk of information misstatement (r = 0.779) and erodes the comparability of historical data. The study also identifies a significant behavioral impact, confirming the occurrence of "money illusion" among users. The results indicate that inconsistencies between monetary authorities and accounting standard-setters exacerbate the risk of frequent financial restatements and weaken the reliability of financial statements. The study concludes that the success of redenomination depends on upgrading ERP infrastructure, developing comprehensive disclosure frameworks for restating comparative figures, and ensuring institutional alignment between monetary policy and accounting regulations. Such measures are essential to safeguard the integrity of financial reporting and prevent stakeholder deception in the capital market.