کارکرد فناوری اطلاعات در ارتقای کارکرد حسابرسی و پیامدهای آن بر پایداری سازمانی

Abolfathi, H., Nouralzadeh, N., & Jafari, S. M. (2023). Enhancing the Quality of Integrated Reporting Based on Identifying Influencing Factors of Companies Through Meta-Analysis and Quantitative Analyses. Accounting and Auditing Research, 15(57), 111-140. https://www.iaaaar.com/article_172760.html?amp;lang=en&lang=en&lang=fa&lang=en

Ahmadu, M., & Taimin, A. A. (2023). Information Technology in Audit Processes. Journal of Accounting and Financial Management, 9(9), 144-157. https://doi.org/10.56201/jafm.v9.no9.2023.pg144.157

Al-Omush, A., Almasarwah, A., & Al-Wreikat, A. (2025). Artificial intelligence in financial auditing: redefining accuracy and transparency in assurance services. EDPACS, 1-20. https://doi.org/10.1080/07366981.2025.2459490

Azami, Z., Karamshahi, B., & Salehi, T. (2016). The Role of Information Technology in Auditing Accounting Information Systems. International Conference on Change Management, Tehran.

Balsheker, A., Alibekova, A., & Kairzhanovna, Z. (2023). Use of Information Systems in State Audit. Л.Н. Гумилев атындағы ЕҰУ хабаршысының экономика сериясы, 339-347. https://doi.org/10.32523/2789-4320-2023-1-339-347

Dahawy, K. (2021). Information Technology in Auditing Firms in Egypt. https://www.irma-international.org/viewtitle/32480/?isxn=9781616921255

Daniil, Z. (2022). The Role of Audit in Sustainable Development of Organization. Èkonomika i upravlenie: problemy, rešeniâ, 6(3), 66-74. https://doi.org/10.36871/ek.up.p.r.2022.06.03.010

Faozi, A., AlmaqTari, H., Al-HaTtami, R., & Sapra, M. (2023). Factors Associated with the Intention to Use Information Technology in Audit in Iraq. Information Discovery and Delivery. https://doi.org/10.1108/idd-12-2022-0128

Hajazi, R., Sheikhi, M., & Zanjirdar, M. (2023). Explaining the Moderating Effects of Strategies on the Relationship Between Factors of Emerging Technology Acceptance and the Quality of Accounting Information Systems. Advances in Accounting, 2(15). https://jaa.shirazu.ac.ir/article_7359.html

Hajializadeh, S., Dasineh, M., Salari, H., & Rostami Jaz, H. (2025). A Model for Utilizing Information Technology Capabilities and Information Systems to Avoid Tax Evasion. Journal of Management Accounting and Auditing, 14(54), 275-286. https://www.jmaak.ir/article_23576.html

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.

Hoang, H. T., Nguyen, L. H., & Dinh, D. T. (2023). Adoption of Blockchain as an Open Accounting Information System in Vietnam: A Triple-entry Accounting Approach. International Journal of Advanced and Applied Sciences. https://doi.org/10.21833/ijaas.2023.09.022

Jafari, K., Azadi, K., & Fadaei, M. (2021). Proposing a Model for Identifying Factors Affecting Audit Quality Using Delphi Method and Fuzzy Logic. Journal of Management Accounting and Auditing, 10(38), 269-284. https://www.jmaak.ir/article_17558.html

Karina, N. (2023). Analysis and Audit of Reporting on Sustainable Development for Trade Networks and Directions for Their Improvement. https://doi.org/10.35784/preko.4032

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

Mirmousavi Khatibani, S. A., Ahmadipour Fatemeh Sari, H., & Mahdizadeh Goushlondani, M. (2023). Accounting Information Systems: Analyzing Information Technology in Accounting and Auditing and Its Security Issues. Scientific Journal of New Research Approaches in Management and Accounting, 7(25), 456-466. https://majournal.ir/index.php/ma/article/view/2018

Mirzapur, M. (2023). A Review of the Effects of Artificial Intelligence on Financial Statement Auditing Objectives. National Conference on Management and Humanities Research in Iran,

NaTalya, N., SkiTter, Q., Aljumaili, R., Almuslehi, A. V., & Shokhnekh. (2023). Accounting and Analytical Information Support of Financial Strategy in the Paradigm of Sustainable Development. E3s Web of Conferences. https://doi.org/10.1051/e3sconf/202337105029

Noori Doabi, P., Rahnamay-Roodposhti, F., Kordlouei, H. R., Nikou Maram, H., & Talebnia, G. (2023). Investigating Automated Accounting and Auditing in the Blockchain Environment with a Fuzzy Delphi Approach. Innovation Management and Operational Strategies. http://www.journal-imos.ir/article_191812.html

Oksana, B., & Bohdan, H. (2022). Formation of Information Support for Sustainable Development Management of the Enterprise. Ekonomìčnij vìsnik Dnìprovsʹkogo deržavnogo Tehnìčnogo unìversiTeTu. https://doi.org/10.31319/2709-2879.2021iss2(3).254822pp31-38

Perera, P. A. S. N., & Abeygunasekera, A. W. J. C. (2022). Blockchain Adoption in Accounting and Auditing: A Qualitative Inquiry in Sri Lanka. https://doi.org/10.4038/cbj.v13i1.89

Secinaro, S., Calandra, D., Lanzalonga, F., & Biancone, P. (2024). The role of artificial intelligence in management accounting: An exploratory case study Digital transformation in accounting and auditing. https://link.springer.com/chapter/10.1007/978-3-031-46209-2_8

Shelan, A., Ahmad, G., & Abdulazeez, S. (2023). The Role of Attributes Based Costing Technology in Achieving Sustainable Development Goals. International Journal of Professional Business Review. https://doi.org/10.26668/businessreview/2023.v8i2.1105

Soleymanian, M., & Banitalebi Dehkordi, B. (2022). The Role of Digital Innovation in Financial Markets from the Perspective of Knowledge and Presentation of the Proposed Model. Advances in Finance and Investment, 4(1), 55-82. https://doi.org/10.30495/afi.2023.1976962.1185

Yousif, Z. J., & Najem, K. S. (2018). The Risk of Electronic Audit and Its Impact on the Quality Audit. Journal of University of Babylon for Pure and Applied Sciences. https://doi.org/10.29196/jubpas.v26i7.1418

Zainalabedini, M., Hemmati, H., Jabari, H., & Panaheeian, H. (2022). Examining Factors Influencing the Implementation of Information Technology Auditing from Auditors' Perspectives Using Confirmatory Factor Analysis Technique. Studies in Accounting and Auditing, 11(44), 27-52. https://www.iaaaas.com/article_168254.html

Zarei Behnamiri, M. J., Maleki, M. H., Hasankhani, F., & Ramsha, M. (2023). Proposing a Framework for Identifying and Analyzing Key Drivers Influencing the Future of Auditing in Iran with a Focus on Blockchain Technology. Empirical Accounting Research, 3(13), 27-56. https://jera.alzahra.ac.ir/article_7254.html