آینده‌پژوهی توسعه فناوری اطلاعات در حرفه حسابرسی

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Alghizzawi, M. A., & Masruki, R. (2024). The Influence of Information Technology (IT) on Accrual Accounting Adoption: The Case of the Jordanian Public Sector. Journal of Modern Accounting and Auditing, 20(2), 40-48. https://doi.org/10.17265/1548-6583/2024.02.001

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Bahramian, A., Ranjbar, M., Ahmadi, F., & Abedini, B. (2021). Futures Studies of the Auditing Profession with Emphasis on IFRS Requirements and Business Cycles. Accounting and Auditing Research, 49, 133-154.

Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48. https://doi.org/10.1016/j.accinf.2022.100598

Jamahdari, R., Sepehri, P., & Imanzadeh, P. (2023). Futures Studies of the Independent Auditing Profession with Emphasis on the Evolution of E-Commerce for Financial and Economic Activities. Islamic Economics and Banking, 12(43), 163-191.

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Ramesheh, M., Maleki, M. H., & Soltanian, M. (2023). Providing a Framework for Identifying Key Drivers Affecting the Future of Auditing with a Focus on Industry Technologies. Professional Auditing Research, 3(12), 8-37.

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Rodrigues, L., Pereira, J., da Silva, A. F., & Ribeiro, H. (2023). The impact of artificial intelligence on audit profession. Journal of Information Systems Engineering and Management, 8(1), 19002. https://doi.org/10.55267/iadt.07.12743

Sepasi, S., Anvari Rostami, A. A., & Khajavi, Z. (2016). Examining Factors Affecting the Adoption of Information Technology from the Perspective of Internal Auditors. Financial Accounting Knowledge, 3(4), 189-215.

Shin, H.-C., & Park, S. (2022). Does Human Resource Investment in Internal Controls and Information Technology Improve Audit Efficiency? International Journal of Auditing, 26(4), 515-533. https://doi.org/10.1111/ijau.12293

Suarta, I. M., Suwintana, I. K., Sudiadnyani, I. G., & Sintadevi, N. P. (2023). Employability and digital technology: what skills employers want from accounting workers? Accounting Education. https://doi.org/10.1080/09639284.2023.2196665

Tiberius, V., & Hirthr, S. (2019). Impacts of Digitization on Auditing: A Delphi Study for Germany. International Accounting, Auditing and Taxation, 42, 100352. https://doi.org/10.1016/j.intaccaudtax.2019.100288

Ziaei Bideh, M. (2023). The role of information technology in accounting and auditing systems of small and medium-sized industrial enterprises. Proceedings of the Sixth National Conference on the Development of New Technologies in Management, Accounting, and Computer Science,