ارزیابی تأثیر مقوله‌های الگوی حسابرسی داخلی از طریق فناوری‌های نوین در دانشگاه آزاد اسلامی

Abdoli Abatari, Z., Kamali, E., Rostami, A., & Aghaei Chadegani, A. (2024). Foresight of Auditing from the Perspective of Information Technology, Changing Auditor-Client Relationship, and Changing the Concept of Auditing. Professional Auditing Research, 4(16), 66-91.

Afsay, A. (2024). Meta-Synthesis of Factors Affecting Technology Adoption in Auditing. Professional Auditing Research, 4(16), 8-37.

Afsay, A., Tahriri, A., & Rezaee, Z. (2023, 13-16 June 2018). A meta- analysis of factors affecting acceptance of information systems and Technologies (CISTI).

Al Yasin, S. S., & Pourzamani, Z. (2022). Developing a Blockchain Technology Adoption Model in the Context of Management Accounting Concepts. Financial Economics, 16(61), 69-102.

Babayeva, A., & Manousaridis, N. D. (2020). The Effects of Digitalization on Auditing - A Study Investigating the Benefits and Challenges of Digitalization on the Audit Profession.

Cheraghi, S. A., Salehi, A., Jorjarzadeh, A., & Nasiri, S. (2024). Designing an Internal Audit Model Through New Technologies in Islamic Azad University. Capital Market Analysis, 3(1), 56-85.

Hashemi Jouybari, S. R., Hosseini, S. M., & Abedi, H. (2025). An Integrated Framework of Artificial Intelligence and Blockchain for Enhancing Transparency and Efficiency in Financial Reporting and Auditing of Islamic Banks in the Digital Economy Context.

Hatami, Z., Shahrestani, S., & Mir Hosseini, M. (2024). Investigating the Mediating Role of Information Technology on the Relationship Between Professionalism and Competency with Auditors' Performance. Accounting and Management Perspective, 7(95), 1-19.

Hemmati, M., Moradi, Z., Yazdani, S., & Khan Mohammadi, M. H. (2022). Identifying and Prioritizing the Obstacles and Necessities of Employing Blockchain Technology in Auditing with a Fuzzy Delphi Approach. Knowledge of Accounting and Management Auditing, 11(44), 261-279.

Khajavi, S., & Etemadi Jouryabi, M. (2022). Auditing in the Age of Virtual Technologies. Certified Public Accountant (Hesabdar Rasmi)(56), 40-46.

Kokina, J., Blanchette, S., Davenport, T. H., & Pachamanova, D. (2025). Challenges and opportunities for artificial intelligence in auditing: Evidence from the field. Int. J. Account. Inf. Syst., 56, 100734. https://doi.org/10.1016/j.accinf.2025.100734

Koreff, J. (2021). Are auditors' reliance on conclusions from data analytics impacted by different data analytic inputs? Journal of Information Systems, 36(1), 19-37. https://doi.org/10.2308/ISYS-19-051

Kozlowski, S. (2018). An Audit Ecosystem to Support Blockchain - based Accounting and Assurance Continuous Auditing. https://doi.org/10.1108/978-1-78743-413-420181015

Krieger, F., Drews, F., & Velte, P. (2021). Explaining the (non-) Adoption of Advanced data Analytics in Auditing: A Process theory. International Journal of Accounting Information Systems, 41. https://doi.org/10.1016/j.accinf.2021.100511

Pedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants Adoption of Cognition, Technology and Work.

Saadati, E., Ansari, Z., Farahmandnia, A., & Asadi Mehr, K. (2025). A strategy-oriented approach to the application of artificial intelligence technology in accounting: With reference to auditing and management accounting trends. Strategic Management Accounting Quarterly, 2(2), 1-20.

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

Yousefzadeh, S., Rahnama Roudposhti, F., Badiei, H., & Gholamzadeh Ladari, M. (2024). Presenting a Model for Analyzing the Application of Blockchain on Company Performance from the Perspective of Internal Control. Knowledge of Accounting and Management Auditing, 3(51), 269-280.

Zare, H., Hajjiha, Z., & Qeighobadi, A. (2024). Investigating the Impact of Using Artificial Intelligence in Auditing on the Financial Statement Audit Quality Process. Professional Auditing Research, 4(16), 38-65.