اثر به‌کارگیری هوش مصنوعی بر کیفیت گزارشگری مالی: نقش میانجی اعتماد کاربران به سیستم‌های حسابداری

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Farhadi Touski, O., & Doustian, R. (2025). Developing New Technologies in Internal Auditing with the Help of Artificial Intelligence: Deep Learning Enables Anomaly Detection in Financial Accounting Data. Investment Knowledge, 14(55), 597-612. https://doi.org/10.30495/jik.2025.23638

Jin, S. V. (2024). Technopian but lonely investors?: Comparison between investors and non-investors of blockchain technologies, cryptocurrencies, and non-fungible tokens (NFTs) in Artificial Intelligence-Driven FinTech and decentralized finance (DeFi). Telematics and Informatics Reports, 14, 100-128. https://doi.org/10.1016/j.teler.2024.100128

Johri, A. (2025). Impact of artificial intelligence on the performance and quality of accounting information systems and accuracy of financial data reporting. In (pp. 1-25). https://doi.org/10.1080/01559982.2025.2451004

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Lak, H. (2024). Application of Artificial Intelligence and Machine Learning in Continuous Auditing and Detecting Financial Fraud.

Manukyan, H. H., & Parsyan, S. (2024). Artificial Intelligence Integration Assessment in Banks Through Financial Reporting: Case Study of Armenia. J. Tr., Chal. Art. Intell., 1(1), 33-38. https://doi.org/10.61552/jai.2024.01.004

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Odonkor, B., Kaggwa, S., Uwaoma, P., Hassan, A., & Farayola, O. (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, 172-188. https://doi.org/https://doi.org/10.30574/wjarr.2024.21.1.2721

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Thottoli, M. M. (2024). Leveraging information communication technology (ICT) and artificial intelligence (AI) to enhance auditing practices. Accounting Research Journal, 37(2), 134-150. https://doi.org/10.1108/ARJ-09-2023-0269

Torroba, M., Sánchez, J. R., López, L., & Callejón, Á. (2025). Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain. Int. J. Account. Inf. Syst., 56, 100738. https://doi.org/10.1016/j.accinf.2025.100738

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