طراحی و تبیین الگوی بومی به‌کارگیری فناوری‌های دیجیتال نوین در حسابرسی با رویکرد نظریه داده‌بنیاد

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Abu Huson, Y., Sierra-García, L., & Garcia-Benau, M. A. (2024). A Bibliometric Review of Information Technology, Artificial Intelligence, and Blockchain on Auditing. Total Quality Management & Business Excellence, 35(1-2), 91-113. https://doi.org/10.1080/14783363.2023.2256260

Ajayi-Nifise, A. O., Falaiye, T., Olubusola, O., Daraojimba, A. I., & Mhlongo, N. Z. (2024). Blockchain in US Accounting: A Review: Assessing Its Transformative Potential for Enhancing Transparency and Integrity. Finance & Accounting Research Journal, 6(2), 159-182. https://doi.org/10.51594/farj.v6i2.786

Al Shanti, A. M., & Elessa, M. S. (2023). The Impact of Digital Transformation towards Blockchain Technology Application in Banks to Improve Accounting Information Quality and Corporate Governance Effectiveness. Cogent Economics & Finance, 11(1), 2161773. https://doi.org/10.1080/23322039.2022.2161773

Alassuli, A. (2025). Impact of Artificial Intelligence Using the Robotic Process Automation System on the Efficiency of Internal Audit Operations at Jordanian Commercial Banks. Banks and Bank Systems, 20(1), 122-135. https://doi.org/10.21511/bbs.20(1).2025.11

Almasarwah, A., Al-Wreikat, A., Marei, Y., & Alsharari, N. (2024). AI's Influence on Corporate Transparency and Financial Performance: A New Era. International Journal of Behavioural Accounting and Finance, 7(3), 233-253. https://doi.org/10.1504/IJBAF.2024.143833

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Eyo-Udo, N. L., Apeh, C. E., Bristol-Alagbariya, B., Udeh, C. A., & Ewim, C. P. M. (2025). The Evolution of Blockchain Technology in Accounting: A Review of Its Implications for Transparency and Accountability. https://doi.org/10.47191/afmj/v10i1.04

Felski, E. (2023). Audit Technologies Used in Practice and Ways to Implement These Technologies into Audit Courses. Journal of Accounting Education, 62, 100827. https://doi.org/10.1016/j.jaccedu.2022.100827

Garewal, I. K., Mahamuni, C. V., & Jha, S. (2024). Emerging Applications and Challenges in Quantum Computing: A Literature Survey. 2024 International Conference on Artificial Intelligence, Big Data, Computing and Data Communication Systems (icABCD), https://doi.org/10.1109/icABCD62167.2024.10645271

Hossain, M. Z., Johora, F. T., Raja, M. R., & Hasan, L. (2024). Transformative Impact of Artificial Intelligence and Blockchain on the Accounting Profession. European Journal of Theoretical and Applied Sciences, 2(6), 144-159. https://doi.org/10.59324/ejtas.2024.2(6).11

Kadhim, A. A., & Ali, W. A. M. (2024). Utilizing Robotic Process Automation and Artificial Intelligence in Auditing to Mitigate Audit Risks. Technium Social Sciences Journal, 66, 1-14. https://doi.org/10.47577/tssj.v66i1.12043

Kanaparthi, V. (2024, 2024/01). Exploring the Impact of Blockchain, AI, and ML on Financial Accounting Efficiency and Transformation. International Conference on Multi-Strategy Learning Environment, https://doi.org/10.1007/978-981-97-1488-9_27

Kuntoro, A. (2025). The Role of Digital Accounting in Transforming Corporate Finance in the Modern Era. The Journal of Academic Science, 2(3), 751-761. https://doi.org/10.59613/7jvvrr53

Kuznetsov, O., Sernani, P., Romeo, L., Frontoni, E., & Mancini, A. (2024). On the Integration of Artificial Intelligence and Blockchain Technology: A Perspective about Security. IEEE Access, 12, 3881-3897. https://doi.org/10.1109/ACCESS.2023.3349019

Leocádio, D., Malheiro, L., & Reis, J. (2024). Artificial Intelligence in Auditing: A Conceptual Framework for Auditing Practices. Administrative Sciences, 14(10), 238. https://doi.org/10.3390/admsci14100238

Luthfiani, A. D. (2024). The Artificial Intelligence Revolution in Accounting and Auditing: Opportunities, Challenges, and Future Research Directions. Journal of Applied Business, Taxation and Economics Research, 3(5), 516-530. https://doi.org/10.54408/jabter.v3i5.290

Martinez, D., Magdalena, L., & Savitri, A. N. (2024). AI and Blockchain Integration: Enhancing Security and Transparency in Financial Transactions. International Transactions on Artificial Intelligence, 3(1), 11-20. https://doi.org/10.33050/italic.v3i1.651

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Priom, M. A. I., Mudra, S. L., Ghose, P., Islam, K. R., & Hasan, M. N. (2024). Blockchain Applications in Accounting and Auditing: Research Trends and Future Research Implications. International Journal of Economics, Business and Management Research, 8(7), 225-247. https://doi.org/10.51505/IJEBMR.2024.8715

Sachan, S., & Liu, X. (2024). Blockchain-Based Auditing of Legal Decisions Supported by Explainable AI and Generative AI Tools. Engineering Applications of Artificial Intelligence, 129, 107666. https://doi.org/10.1016/j.engappai.2023.107666

Sari, R., Muslim, M., & Indriani, D. (2024). The Transformative Impact of Advanced Technologies Blockchain, Artificial Intelligence (AI), and Big Data Analytics on Auditing Profession. Bata Ilyas Educational Management Review, 4(1), 22-37. https://doi.org/10.37531/biemr.v4i1.1558

Shehadeh, M., & Hussainey, K. (2025). Guest Editorial: Embracing a New Era: Digital Transformation in Accounting and Finance. Journal of Financial Reporting and Accounting, 23(2), 437-443. https://doi.org/10.1108/JFRA-03-2025-901

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Wang, Z., Li, M., Lu, J., & Cheng, X. (2022). Business Innovation Based on Artificial Intelligence and Blockchain Technology. Information Processing & Management, 59(1), 102759. https://doi.org/10.1016/j.ipm.2021.102759