ارائه مدل بهینه‌سازی فرایند گزارشگری مالی با استفاده از فناوری‌های نوین

Achimugu, D., Ukatu, C., & Anaege, A. E. (2025). Sustainability in financial reporting: The role of AI-powered predictive analytics. American Journal of Multidisciplinary Research and Innovation, 4(3), 53-70. https://doi.org/10.54536/ajmri.v4i3.4551

Ahmadian, M., & Namvar, R. (2024). Functions of blockchain technology in improving corporate governance and reducing information asymmetry. Accounting Knowledge, 14(53), 105-128.

Alonge, E. O., Dudu, O. F., & Alao, O. B. (2024). The impact of digital transformation on financial reporting and accountability in emerging markets. International Journal of Science and Technology Research Archive, 7(2), 25-49. https://doi.org/10.53771/ijstra.2024.7.2.0061

Artene, A. E., Domil, A. E., & Ivascu, L. (2024). Unlocking business value: Integrating AI-driven decision-making in financial reporting systems. Electronics, 13(15), 3069. https://doi.org/10.3390/electronics13153069

Azizi, K. (2024). Analyzing the impact of big data on improving the accuracy and efficiency of financial reporting First International Conference on Management, Accounting, Economics and Social Sciences, https://civilica.com/doc/2231133 https://civilica.com/doc/2231133

Baiod, W., & Hussain, M. M. (2024). The impact and adoption of emerging technologies on accounting: Perceptions of Canadian companies. International Journal of Accounting & Information Management, 32(4), 557-592. https://doi.org/10.1108/IJAIM-05-2023-0123

Bakhtiari, M., & Borhani, S. A. (2025). Examining the feasibility of blockchain technology in accounting and financial reporting. Management Accounting and Auditing Knowledge, 14(54), 133-148.

Ben-Nashwan, S. A., Li, J. Z., Jiang, H., Bajary, A. R., & Ma'aji, M. M. (2025). Does AI adoption redefine financial reporting accuracy, auditing efficiency, and information asymmetry? An integrated model of TOE-TAM-RDT and big data governance. Computers in Human Behavior Reports, 17, 100572. https://doi.org/10.1016/j.chbr.2024.100572

Biancone, P., Brescia, V., Chmet, F., & Lanzalonga, F. (2025). The evolution of integrated popular financial reporting: Toward a digital-driven collaborative approach using sentiment analysis tool. Euromed Journal of Business, 20(5), 75-97. https://doi.org/10.1108/EMJB-11-2023-0298

Biehl, H., Bleibtreu, C., & Stefani, U. (2024). The real effects of financial reporting: Evidence and suggestions for future research. Journal of International Accounting, Auditing and Taxation, 54, 100594. https://doi.org/10.1016/j.intaccaudtax.2023.100594

Bouzid, R. (2025). The impact of generative artificial intelligence on accounting: Between risks and future opportunities. International Journal of Economic Perspectives, 19(5), 1698-1714.

Ebrahimi Nasab, F. (2024). Exploring the opportunities and challenges of emerging technologies in accounting and auditing First International Conference on Management, Accounting, Economics and Social Sciences, https://civilica.com/doc/2231131 https://civilica.com/doc/2231131

Ghorbani, M., Karimi, A., & Rezaei, Z. (2027). Designing and presenting a comprehensive model for credit risk reporting in financial and credit institutions with an emphasis on formal and substantive elements of financial reports. Financial Accounting Research, 15(2), 1-28.

Golestani, A. (2024). A review of blockchain studies and its application in financial and accounting services Seventeenth International Conference on New Research in Management, Economics, Accounting and Banking, https://civilica.com/doc/2096608 https://civilica.com/doc/2096608

Golmakani, R., & Akbarkhani, M. (2024). A review of recent innovations in financial accounting and their effects on corporate financial reporting Thirteenth International Conference on Management, Accounting and Economic Development, https://civilica.com/doc/2110343 https://civilica.com/doc/2110343

Gouran, F. (2024). A comprehensive examination of recent developments and innovations in financial accounting and their effect on financial reporting First International Conference on Management, Accounting, Economics and Social Sciences, https://civilica.com/doc/2231125 https://civilica.com/doc/2231125

Greenman, C., Esplin, D., Johnston, R., & Richards, J. (2024). An analysis of the impact of artificial intelligence on the accounting profession. Journal of Accounting, Ethics & Public Policy, 25(2), 188. https://doi.org/10.60154/jaepp.2024.v25n2p188

Hamdy, A., Diab, A., & Eissa, A. M. (2025). Digital transformation and the quality of accounting information systems in the public sector: Evidence from developing countries. International Journal of Financial Studies, 13(1), 30. https://doi.org/10.3390/ijfs13010030

Jejeniwa, T. O., Mhlongo, N. Z., & Jejeniwa, T. O. (2024). A comprehensive review of the impact of artificial intelligence on modern accounting practices and financial reporting. Computer Science & It Research Journal, 5(4), 1031-1047. https://doi.org/10.51594/csitrj.v5i4.1086

Johri, A. (2024). Examining the impact of international financial reporting standards adoption on financial reporting quality of multinational companies. International Journal of Financial Studies, 12(4), 96. https://doi.org/10.3390/ijfs12040096

Kasasbeh, H., & Qatawneh, A. (2024). The role of computerized financial information systems in increasing quality of financial reports and performance. Theoretical Economics Letters, 14, 1076-1094. https://doi.org/10.4236/tel.2024.143056

Khodapanah Ajirlu, M. (2024). Examining the challenges and opportunities facing companies in complying with IFRS and the role of emerging technologies in facilitating this process Fourth International Conference on Political Science, Management, Economics and Accounting, Hamadan. https://civilica.com/doc/2189415 https://civilica.com/doc/2189415

Khuzani, A. K., Hussin, N. A. K. M., Bukhari, N. A. N. M., Hashim, N. H. A., & Ali, M. M. (2024). The impact of artificial intelligence on the accounting profession: A concept paper. Business Management and Strategy, 15(1), 34. https://doi.org/10.12345/bms.2024.15.1.34

Liang, H. (2025). Modern technology's role in accounting cost calculation of industrial enterprises: Informatization as a key strategy to improve management efficiency. Heliyon, 11(1), e41523. https://doi.org/10.1016/j.heliyon.2024.e41523

Mohsen, S. E., Hamdan, A., & Shoaib, H. M. (2025). Digital transformation and integration of artificial intelligence in financial institutions. Journal of Financial Reporting and Accounting, 23(2), 680-699. https://doi.org/10.1108/JFRA-09-2023-0544

Moridi, F., Hejazi, R., Vakilifard, H., & Ranjbar, M. (2023). The necessity of optimizing financial statements: Grounded theory. Accounting and Auditing Research, 15(59), 5-18.

Murphy, B., Feeney, O., Rosati, P., & Lynn, T. (2024). Exploring accounting and AI using topic modelling. International Journal of Accounting Information Systems, 55, 100709. https://doi.org/10.1016/j.accinf.2024.100709

Nazarian, R., & Mozaffari, F. (2024). Exploring the effective dimensions of emerging technologies in the accounting profession: A meta-synthesis approach. Accounting and Auditing Review, 31(4), 763-793. https://doi.org/10.22059/acctgrev.2024.369192.1008891

Nefla, D., & Jellouli, S. (2025). Emerging technologies in finance: Challenges for a sustainable finance. Cogent Business & Management, 12(1). https://doi.org/10.1080/23311975.2025.2495191

Nofel, M., Marzouk, M., Elbardan, H., Saleh, R., & Mogahed, A. (2024). From sensors to standardized financial reports: A proposed automated accounting system integrating IoT, blockchain, and XBRL. Journal of Risk and Financial Management, 17(10), 445. https://doi.org/10.3390/jrfm17100445

Odonkor, B., Kaggwa, S., Uwaoma, P. U., Hassan, A. O., & Farayola, O. A. (2024). The impact of AI on accounting practices: A review: Exploring how artificial intelligence is transforming traditional accounting methods and financial reporting. World Journal of Advanced Research and Reviews, 21(1), 172-188. https://doi.org/10.30574/wjarr.2024.21.1.2721

Pourrabi, M., Salehi, M., Delvaei, T., & Moradi, M. (2024). The effect of blockchain adoption on financial reporting from the perspective of financial managers. International Business Management, 7(2), 193-209. https://doi.org/10.22034/jiba.2024.60035.2165

Qureshi, M. K., Jahan, N., Habib, M. M., Shafeen, Y. H., & Badhon, E. A. (2025). Impact of digitalisation on accounting and auditing in a developing country context. Open Journal of Social Sciences, 13(2), 360-381. https://doi.org/10.4236/jss.2025.132022

Raeisi Nasehi, N. (2024). Application of information technology in accounting and financial reporting systems First International Conference on Education with a Smart Schools Approach, Bushehr. https://civilica.com/doc/2103655 https://civilica.com/doc/2103655

Seyed Hosseini, S. M. (2024). Exploring the effect of adopting new technologies and modern accounting on improving the performance of organizational accounting units. Accounting Management and Economic Affairs, 2(1), 131-140.

Shaleh, M. (2024). The transformative implications of technology on accounting practices. Advances in Management & Financial Reporting, 2(2), 98-109.

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

Sheikhi Rezvan, M., & Zanjirdar, M. (2023). Presenting a model of the role of emerging technologies in accounting information systems and financial reporting. Accounting and Social Interests, 13(2), 1-30. https://doi.org/10.22051/jaasci.2023.43186.1764

Taj Maleki Oskouei, M., & Motavalli, R. (2024). Studying the application of blockchain technology in accounting and its effects on the security and transparency of financial transactions Eleventh International Conference on New Studies in Management and Accounting in Iran, Tehran. https://civilica.com/doc/2107996 https://civilica.com/doc/2107996

Zare Behnamiri, M., & Esmaeili Kashani, M. (2023). Blockchain applications with an emphasis on information transparency and financial reporting Second National Conference on New Applied Research in Accounting, Damghan. https://civilica.com/doc/1964529 https://civilica.com/doc/1964529