مدل کیفی حسابداری دیجیتال بر کیفیت گزارش‌های مالی

Avetisyan, A. (2024). The Impact Of New Media In The Context Of The Transformation Of The Network Economy. Economics, Finance and Accounting, 1(13), 5. https://doi.org/10.59503/29538009-2024.1.13-5

Bin, G., Jinlong, Z., Jun, X., & Zhang, W. (2023). The impact of carbon risk on the pricing efficiency of the capital market: Evidence from a natural experiment in china. Finance Research Letters, 57. https://doi.org/10.1016/j.frl.2023.104268

Farnood Ahmadi, M. (2023). The impact of digitalization on the accounting profession. Proceedings of the Sixth International Conference on Modern Developments in Management, Economics, and Accounting, https://civilica.com/doc/1861299

He, J. (2023). Study on the Impact of Digital Transformation on Audit Risks of Accounting Firms: The Case of Grant Thornton. Frontiers in Business, Economics and Management, 9(2), 269-274. https://doi.org/10.54097/fbem.v9i2.9297

Heckemeyer, J., Schulz, I., Spengel, C., & Winter, S. (2024). The Digital Economy, Global Tax Reforms and Developing Countries - An Evaluation of Pillar I and Art. 12B UN Model. https://doi.org/10.2139/ssrn.4776415

Huan, L., Nan, S., Yongwei, Y., Yunqing, T., & Yiwei, K. (2023). The Impact of Corporate Public Market Share Repurchases on Capital Market Information Efficiency. Emerging Markets Finance and Trade, 59(10). https://doi.org/10.1080/1540496X.2023.2212840

Khazaei, H., Davoodi, D., Soltani, R., Rastgoo, M., & Farokhpoor, P. (2023). Examining the reciprocal impact of digital competence and management accounting competence on competitive performance in the era of open innovation. Proceedings of the Second International Conference on Political Science, Management, Economics, and Accounting, https://civilica.com/doc/1928455

Li, Q., & Zhao, S. (2023). The Impact of Digital Economy Development on Industrial Restructuring: Evidence from China. Sustainability, 15(14), 10847. https://doi.org/10.3390/su151410847

Maghsoudi, Z., & Ravan Pak Noudj, H. (2023). The role of modern accounting in business financial transparency. Proceedings of the Tenth International Conference on New Perspectives in Management, Accounting, and Entrepreneurship, https://civilica.com/doc/1922528

Maleki Oskouei, M. T. (2023). Digital accounting systems and new technologies in the public sector: The role of e-government in sustainable development. Proceedings of the First National Conference on Emerging Research in Accounting, Finance, Management, and Economics with an Approach to Developing the Innovation Ecosystem, https://civilica.com/doc/1922668

Mao, Y., Hu, N., Leng, T., & Liu, Y. (2023). Digital Economy, Innovation, and Firm Value: Evidence from China. https://doi.org/10.2139/ssrn.4693319

Maqsood, U. S., Zahid, R. M., & Wang, S. (2023). Digital age imperatives and firm internal control quality: Evidence from CEOs personal trait and type of state owned enterprises. https://doi.org/10.2139/ssrn.4515489

N, A., Suraj, N., Rahiman, H. U., Nawaz, N., Kodikal, R., Kulal, A., & Raj, K. (2024). Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance. Journal of Accounting & Organizational Change, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JAOC-01-2024-0039

Puncreobutr, V., & Puncreobutr, B. (2023). Digital Challenges: The Digital Competencies of Educational Institutions. St. Theresa Journal of Humanities and Social Sciences, 9(2), 144-160.

Rashidah, M., & Habibpour, A. (2023). The effect of auditor's competence, qualification, experience, and professional care on audit quality. Proceedings of the Seventh International Conference on Management, Accounting, Banking, and Economics of Iran, https://civilica.com/doc/2006176

Shaleh, M. (2024). The Transformative Implications of Technology on Accounting Practices. Advances in Management & Financial Reporting, 2(2), 98-109. https://doi.org/10.60079/amfr.v2i2.278

Shan, S., & Liu, C. (2023). Research on the Impact of Financial Deepening on Digital Economy Development: An Empirical Analysis from China. Sustainability, 15(14), 11358. https://doi.org/10.3390/su151411358

Shukhova, O. A., Yuryeva, O. A., & Ergasheva, S. T. (2024). Application of IFRS in the Conditions of Digital Technologies. Emerald Publishing Limited, Leeds. https://doi.org/10.1108/S1877-63612024000033A003

Swami, K. (2023). Acknowledgements for research support.

Tussibayeva, G., Sagindykova, G., & Amanova, G. (2023). Transformation of accounting in the digital economy and prospects for its development. ECONOMIC SERIES OF THE BULLETIN OF THE L.N. GUMILYOV ENU, 289-300. https://doi.org/10.32523/2789-4320-2023-4-289-300

Yang, J., Ying, L., & Xu, X. (2024). Digital Transformation and Accounting Information Comparability. Finance Research Letters, 61. https://doi.org/10.1016/j.frl.2024.104993

Zhang, T., & Li, N. (2023). Measuring digital economy: From the perspective of digital industrialization and industry digitalization. Procedia Computer Science, 221, 1006-1012. https://doi.org/10.1016/j.procs.2023.08.081

Zhu, S., Gao, J., & Chen, K. (2023). Digital transformation and risk of share price crash: Evidence from a new digital transformation index. Finance Research Letters, 58. https://doi.org/10.1016/j.frl.2023.104403

Zou, S., Liao, Z., & Fan, X. (2024). The impact of the digital economy on urban total factor productivity: mechanisms and spatial spillover effects. Sci Rep, 14, 396. https://doi.org/10.1038/s41598-023-49915-3