اعتبارسنجی مدل پیشبرنده حسابداری دیجیتال با هدف ارتقا کیفیت گزارش‌های مالی

Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2022). Big Data and Analytics in Financial Reporting and Auditing. Accounting Horizons, 36(3), 23-45. https://doi.org/10.2308/acch-10745

Asukwo Okpo, D. S., & Enobong Eshiet, U. (2023). Digital Accounting Practices and Quality of Financial Reports. GPH-International Journal of Business Management, 6(06), 21-35. https://doi.org/10.5281/zenodo.8103873

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

Bozanic, Z., Raghunandan, A., & Mullins, A. (2024). How Digital Reporting Tools Improve Firm-Level Reporting Quality. The Accounting Review, 99(1), 129-158. https://doi.org/10.2308/TAR-2022-053

E A, I., Xiaolu, H., & Jing, Y. (2022). Has the Evergrande Debt Crisis Rattled Chinese Capital Markets? A Series of Event Studies and Their Implications. Finance Research Letters, 50. https://doi.org/10.1016/j.frl.2022.103247

Fernoodahmadi, M. (2023). The Impact of Digitalization on the Accounting Profession. Sixth International Conference on New Developments in Management, Economics and Accounting, Tehran.

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., & Farrokhipour, P. (2023). Examining the Mutual Effect of Digital Competence and Management Accounting Competence on Competitive Performance in the Era of Open Innovation. Second International Conference on Political Science, Management, Economics and Accounting, Hamedan.

Li, C., Zhao, Z., & Han, L. (2022). Geographic Proximity and Information Efficiency of Capital Market: Evidence from China. Emerging Markets Finance and Trade, 58(4). https://doi.org/10.1080/1540496X.2021.1971072

Maleki Eskoui, M. T. (2023). Digital Accounting Systems and New Technologies in the Public Sector: The Role of E-Government in Sustainable Development. First National Conference on Emerging Research in Accounting, Finance, Management and Economics with an Innovation Ecosystem Development Approach, Tehran.

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

Maqsoudi, Z., & Ravanpak Noudazh, H. (2023). The Role of Modern Accounting in Business Financial Transparency. Tenth International Conference on New Perspectives in Management, Accounting and Entrepreneurship, Tehran.

Moll, J., & Yigitbasioglu, O. (2023). The Role of Digital Technologies in Management Accounting: A Review of Empirical Evidence. Management Accounting Research, 60, 100856. https://doi.org/10.1016/j.mar.2023.100856

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. https://doi.org/10.1108/JAOC-01-2024-0039

Oesterreich, T. D., Teuteberg, F., & Bensberg, F. (2022). Digitalization and Its Effect on Accounting: A Structured Literature Review. Journal of Accounting & Organizational Change, 18(1), 117-140. https://doi.org/10.1108/JAOC-06-2020-0063

Pietrzak, Z., & Wnuk-Pel, T. (2023). ERP Systems and Transparency of Financial Reporting: Evidence from European Companies. Journal of Accounting & Organizational Change, 19(4), 567-590. https://doi.org/10.1108/JAOC-01-2022-0010

Puncreobutr, V., Dhamacharoen, A., & Tapaneeyakorn, W. (2022). Factors Affecting the Readiness of Thai University to Organize Learning Activities in the Metaverse Era. Webology, 19(2), 9285-9296.

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.

Ran, C., Angelica, G., Sergei, S., & Tu, J. (2022). Internal Capital Markets and Predictability in Complex Ownership Firms. Journal of Corporate Finance, 74. https://doi.org/10.1016/j.jcorpfin.2022.102219

Rashida, M., & Habibpour, A. (2023). The Effect of Auditor Competence, Experience, and Professional Care on Audit Quality. Seventh International Conference on Management, Accounting, Banking and Economics of Iran, Mashhad.

Saghafi, A., & Parsapour, M. R. (2025). Investigating the impact of accounting data analysis using generative artificial intelligence on the quality of digital sustainability reporting considering the mediating role of green sustainability internal control systems. Financial Accounting Knowledge, 12(1), 1–31. https://doi.org/10.30479/jfak.2025.21533.3270

Shukhova, O. A., Yuryeva, O. A., & Ergasheva, S. T. (2024). Application of IFRS in the Conditions of Digital Technologies. In Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS (Vol. 33A, pp. 25-30). Emerald Publishing Limited. https://doi.org/10.1108/S1877-63612024000033A003

Sutton, S. G., Holt, M., & Arnold, V. (2022). The Evolving Role of Artificial Intelligence in Accounting: Impact on Reporting Quality. International Journal of Accounting Information Systems, 46, 100600. https://doi.org/10.1016/j.accinf.2022.100600

Tang, T., Chen, Y., & Lin, Z. (2023). Digital Transformation and Financial Reporting Quality: Evidence from Global Firms. Journal of International Accounting Research, 22(2), 45-70. https://doi.org/10.2308/JIAR-2022-059

Tawakkal, U., Sudirman, S., & Supiati, S. (2026). Implementation of a digital accounting system to increase the efficiency of financial reports in MSMEs in Gowa Regency, Indonesia. Golden Ratio of Auditing Research, 6(2), 612-626.

Tayebnia, V., & Norafrouz, A. H. (2022). Developing Workforce Competencies in the Twenty-First Century as Part of Universities' Mission. Human Sciences Development, 3(6), 73-88. https://doi.org/10.22047/hsd.2023.182955

Thanasas, G., Kampiotis, G., & Halkiopoulos, C. (2026). Transforming digital accounting: Big data, IoT, and Industry 4.0 technologies-A comprehensive survey. Journal of Risk and Financial Management, 19(1), 92. https://doi.org/10.3390/jrfm19010092

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

Wang, H., Jiao, S., Bu, K., Wang, Y., & Wang, Y. (2023). Digital Transformation and Manufacturing Companies' ESG Responsibility Performance. Finance Research Letters, 58, 104370. https://doi.org/10.1016/j.frl.2023.104370

Wang, L. (2023). Digital Transformation and Total Factor Productivity. Finance Research Letters, 58, 104338. https://doi.org/10.1016/j.frl.2023.104338

Wanyi, C., Liguang, Z., Pinyan, J., Meng, Q. F., & Sun, Q. (2021). Can Digital Transformation Improve the Information Environment of the Capital Market? Evidence from the Analysts' Prediction Behaviour. Accounting & Finance, 62(2). https://doi.org/10.1111/acfi.12873

Yermack, D. (2022). Corporate Governance and Digital Financial Reporting. Journal of Applied Corporate Finance, 34(4), 75-88. https://doi.org/10.1111/jacf.12532

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, 104403. 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. Scientific reports, 14, 396. https://doi.org/10.1038/s41598-023-49915-3