هوش مصنوعی

Artificial intelligence and its application in the audit of financial statements have had profound consequences on the objectives of the audit and the ways to achieve them. However; In the past, limited to the technologies available in this profession, the objectives of auditing financial statements as the only limited approach. With the emergence of artificial intelligence technologies, the objectives of auditing financial statements should be based on ensuring the reliability of accounting information rather than the compliance of accounting reports with the accepted principles of accounting standards. Auditing quality is an interesting research problem and is influenced by many factors such as the, Artificial Intelligence, of innovative audit tools. Professional skepticism plays a pivotal role in audit quality. The research method is based on the applied objective, based on descriptive-survey data collection and based on the data type, and the future-making drivers affecting auditing in the field of science and information technology in the next 15 years using expert panel methods, open questionnaire, interview and Delphi Fazi were identified in 2024. To select experts from university professors and specialists in Iran, judgmental and snowball sampling methods were used and sampling continued until theoretical saturation. The results showed that the status of audit systems in Iran is not favorable, and according to the experts, the development of expert systems and intelligent audit systems will be the most important driving forces, and it indicates that in the future, technology will penetrate expert audit systems and audit and accounting systems They will be smart.

The purpose of this research is to investigate the effect of artificial intelligence on the validation of Bank Melli customers. The present research is applied in terms of purpose and was conducted using a descriptive-survey method. The statistical population consists of technology experts from Bank Melli branches in Tehran, which are 55 people. Due to the limited statistical population, the entire statistical population was considered as a statistical sample, meaning the entire population was selected as the sample size (available sample). A questionnaire was used to collect research data. The validity of the questionnaire was confirmed by professors and the reliability of the instrument was also confirmed by measuring Cronbach's alpha. The analysis of the research data was conducted using descriptive statistical methods and inferential statistical methods. The results of the research show that the processes of pattern extraction, pattern selection, pattern adjustment, and pattern compatibility had a positive and significant effect on the validation of Bank Melli customers. Among the processes affecting the validation of Bank Melli customers, pattern selection had the greatest effect and pattern compatibility had the least effect.

In recent years, the rapid advancement of technology has significantly reduced information distortions and eased restrictions on accessing information. Accounting is one of the fields most influenced by these changes. Emerging technologies, such as artificial intelligence, blockchain, and cloud computing, have improved data quality and increased the speed of access to information. Therefore, identifying these technologies and evaluating their efficiency has become essential for survival in the current information age. This research aims to identify the effective dimensions of these new technologies on the accounting profession to enhance its capabilities and increase efficiency in real-time decision-making.

This research is qualitative, applied in its objectives, descriptive in methodology, and employs a survey approach. By adopting a systematic approach and considering the study's exploratory nature, this research aims to identify and analyze the significant effects of new technologies on the accounting profession. It also highlights the necessity of systematically and methodically analyzing the effective dimensions of these technologies and integrating the findings of previous studies that have addressed this subject. The qualitative meta-synthesis method of Sandelowski and Barroso, consisting of seven stages, was utilized to achieve this objective. The sample included 40 articles selected from the research period spanning March 2019 to October 2020. After extracting the effective dimensions of these new technologies using the meta-synthesis method, the impact coefficient of each dimension was determined through the Shannon Entropy method based on a content analysis approach. Finally, the categorized components were ranked using the SWARA method.

The findings of this study indicate that the effective dimensions of new technologies on the accounting profession are categorized into 64 components across 12 categories. After processing the data using the meta-synthesis analysis and Shannon Entropy, it was determined that factors such as increased accuracy, improved comprehensiveness and precision of reporting, reduction of redundancy, and accurate data analysis are of greater importance among the identified components. Conversely, environmental impacts, including air pollution, reduced energy consumption, and decreased greenhouse gas emissions, are of the least importance. Based on the SWARA method, time and cost management ranked highest among the categories.

According to the research findings, emerging technologies have significantly increased the efficiency and improved the quality of accounting processes. These technologies have transformed accountants from data entry operators into analysts and, by simplifying tasks, have led to greater employee productivity. Furthermore, by providing immutable, secure, and reliable data, they help reduce fraud and manipulation while improving the quality of financial reporting. This, in turn, enhances management’s perspective and supports more informed decision-making. This research offers a fresh perspective enabling accountants and organizational managers to take more strategic and informed steps toward the development and sustainability of their organizations.

Artificial intelligence is rapidly evolving and changing the world of accounting and finance, as it simplifies and optimizes many of the repetitive processes in the field. By using artificial intelligence, an organization can reduce the time and costs associated with conducting operations, as this technology provides valuable insights to accounting and financial analysts. Artificial intelligence has also helped in the rapid analysis of large volumes of data, generating more accurate and actionable data at a lower cost. These data can be used to provide new insights and deeper analyzes and guide strategic decisions that affect the entire organization. In recent years, with scientific and technological advances, the application of artificial intelligence in the field of accounting and finance has expanded and deepened. has foundIntegrating artificial intelligence with accounting is both an opportunity for progress and a challenge that requires careful consideration. This paper reviews global research on the use of artificial intelligence in accounting, assurance and finance, analyzes the limitations of existing research, and provides a reference for future research

Artificial intelligence, as a new technology in today's world, plays an important role in the transformation of financial management. By utilizing advanced machine learning algorithms and big data processing, this technology has been able to provide more optimal methods for analyzing and predicting financial markets, managing risk, and improving financial processes. In this research, which was conducted in a qualitative and descriptive manner using reliable sources, the applications of artificial intelligence in data analysis and predicting financial market trends were first examined. This technology also plays an effective role in simulating financial fluctuations and managing financial risks through advanced and intelligent tools. However, there are also challenges in implementing this technology, including high implementation costs, the need for appropriate infrastructure, and ethical problems and transparency in AI decision-making. According to the results of the research, the adoption of artificial intelligence in the financial industry is essential for improving financial processes and optimal management of financial resources. To effectively utilize this technology, it is recommended to invest in human resource training, develop technological infrastructure, and establish ethical and transparent standards in algorithms. Ultimately, the intelligent use of AI can bring many benefits such as reducing risks, optimizing financial operations, and personalizing financial services for customers.

New solutions change almost all aspects of human life, including quality culture and quality management in business. For the first time, this article examines the nature of new industrial businesses and its impact on people's lives. Then, new concepts of quality and quality management are examined. In the upcoming article, the analysis of quality management in the stages of planning, design, and production will be discussed first, and data-driven interactions to create new quality and value will be discussed.Then, different approaches are introduced to implement the mentioned cases in the real world. The above approaches are big data, artificial intelligence, Internet of Things and have a new value. Finally, we argue the necessity of combining quality with big data in order to create a suitable preparation for entering new industrial businesses.

This article outlines the evolution of artificial intelligence and its development in auditing based on the studies conducted. It also discusses the importance of the use of artificial intelligence systems by auditors in obtaining professional opinions.

In order to write this article, a review of available and reliable articles and sources was undertaken. It was taken into account that the emergence of the fields of audit and artificial intelligence dates back to the 1990s. The time frame for the selection of articles extends from the 1990s to the present day

The results of the study show that in the age of artificial intelligence, the application of traditional auditing is associated with fundamental problems and is not efficient. Therefore, they emphasize the need for synchronization with artificial intelligence to reduce these fundamental problems.

The studies conducted show that the artificial intelligence revolution is associated with significant changes in the auditing profession. The developments that have led to the audit profession finding itself in a critical situation, and the technology of artificial intelligence, will revolutionize the audit profession. Artificial intelligence not only does not make auditing redundant, but also doubles its importance due to the complexity of today's interactions. This is why the use of artificial intelligence in auditing is still in its infancy and it is necessary to pay special attention to researchers, especially local researchers.

Contribution: 

Previous studies have been combined in a way that contributes to the wealth of coherent literature on the benefits, drawbacks, challenges, opportunities and synergies of artificial intelligence in auditing and it emphasizes the need for the use of artificial intelligence in auditing in the age of the artificial intelligence revolution.

With the expansion of new technologies, especially artificial intelligence, the necessity of changing audit methods and using new technologies, including artificial intelligence, is inevitable. Therefore, the purpose of this research is to investigate the effect of using artificial intelligence on the quality of auditing financial statements. The current research is considered a quantitative research in terms of its practical purpose, in terms of its causal nature and in terms of data. The statistical population of this research is all the auditors of private institutions and government organizations, and 384 questionnaires have been collected as a statistical sample of the research. In order to collect the research data, a questionnaire was used and the structural equation method was used to test the research hypotheses. The research findings show that the use of artificial intelligence has a positive effect on the quality of the financial statement audit process. Also, the auditor's personal characteristics in using artificial intelligence systems have a positive effect on internal control strategies.

The focus of this research pertains to the Futures study  of the changes in the auditing profession in Iran over the next decade or two. These changes include changing the concept of auditing from the perspective of audit audiences and changing the relationship between auditors and clients, considering the rapid development of technology within the aforementioned timeframe.  This research is grounded in the objective of an applied study and employs a data collection methodology consisting of descriptive-survey and exploratory techniques, which was conducted as a mixed (quantitative-qualitative) research. The statistical population of the research includes university professors and auditing professionals. Participants' opinions were collected through open questionnaire, interview and Delphi during a period of time in 2022. The results of the Delphi analysis in two stages indicate the acceptance of 29 drivers in the field of digital technology education, theoretical foundations and changing the business environment, auditing techniques and auditor-client relations. Interpretation of the results shows that with the development of technology in the future, customers will trust automatic audit more than manual audit and due to the detection of wider fraud by artificial intelligence, the relationship between auditors and clients will be tenser. Also, the audit clients do not consider the current prices of audit services suitable due to the increase in automation (easier and less expensive work). Despite the challenges that new technologies create, they will have a supporting role for auditors and job losses for auditors are not expected to be widespread.

Since, according to Auditing Standard 706, the auditor highlights important information or disclosures in the financial statements through the inclusion of an Emphasis of Matter (EOM) paragraph in the audit report, the auditor’s discretion in choosing words and phrases for these paragraphs provides a unique opportunity to examine the tone of the auditor's report. This study, using natural language processing based on artificial intelligence, analyzes the tone of 2,699 EOM paragraphs from audit reports of 233 companies listed on the Tehran Stock Exchange over the period from 2016 to 2023, examining its relationship with two characteristics: auditor type and auditors gender diversity. Within the framework of Auditing Standard 706, it is expected that the tone of the EOM paragraph will be neutral. However, the results show that the tone of these paragraphs was "positive" in 10% of cases and "negative" in 35% of cases. Furthermore, the Audit Organization and Moafidrahbar Audit Institute use negative tones more frequently than other audit firms. Finally, gender diversity among audit team partners is associated with a positive tone in EOM paragraphs. Overall, the results suggest that the tone of EOM paragraphs may likely serve as a tool for conveying the auditor's perspective on the information in the financial statements to users.

Target ; Today, the discussion of the characteristics of proper management and its tremendous effects on the organization's innovation performance in public and private companies can be clearly seen, and recently new styles of management have been proposed that can be very effective in implementing strategies and pursuing the goals of the organization; This research examines how artificial intelligence affects job satisfaction through the mediation of artificial intelligence innovation and perceived threats in the Khalij gold mining company.design/method/approach; This model has been tested with SPSS23 and Smart PLS3 software by analyzing the survey responses collected from 169 managers and employees of Sanat Talakoob Khalaj.findings; The findings of the research show that employee recognition does not have a direct positive effect on artificial intelligence innovation, employee recognition does not have a positive and significant effect on perceived threats, employee recognition has a positive and significant effect on ethics, and employee ability does not have a positive and significant effect on artificial intelligence innovation. The ability of employees does not have a positive and significant effect on perceived threats. The ability of employees has a positive and significant effect on ethics. Ethics has a positive and significant effect, employee morale has a positive and significant effect on artificial intelligence innovation, employee morale has a positive and significant effect on perceived threats, perceived threats do not have a positive and significant effect on artificial intelligence innovation, artificial intelligence innovation has an effect on job satisfaction is positive and significant, perceived threats have a positive and significant effect on job satisfaction.Discussion and conclusion; The results of the research indicate that artificial intelligence readiness has an effect on job satisfaction through the mediation of artificial intelligence innovation and perceived threats in Sanat Talakoob Khalaj.

With the emergence of new technologies, the use of artificial intelligence tools in the research process has intensified. The purpose of this study is to examine the effect of the fraud triangle on the tendency to commit research fraud when using GPT chat in accounting students and graduates. Scientific and literary fraud has harmful effects that distort the professional dignity of the scientific community and will doubt the trust in the findings. This research is practical in terms of its purpose, and its community consists of accounting students and graduates of different universities in the country. For this purpose, by obtaining the opinion of 182 people from the target society in the country by convenience samplingin 2023, this issue was investigated. To examine the findings, the effect of the dimensions of the cheating triangle, including motivation, opportunity, and justification, on the tendency to commit research fraud when using GPT chat in accounting students and graduates was tested by partial least squares technique and structural equations in PLS software. The findings of the research showed that there is a positive and significant relationship between the dimensions of the cheating triangle, including motivation, opportunity, and justification, on the tendency to commit research fraud when using GPT chat in accounting students and graduates and the tendency to commit research fraud when using GPT chat in accounting students and graduates, the intensity of which is 70%. The general finding of this research indicates the need to pay more attention to the category of tendency to cheat and plagiarism in accounting studies so that a better environment can be created in line with the better use of artificial intelligence.

Reliability and fair presentation serve as the main factors among all audit objectives through which the reliability of financial statements can be achieved. However, reliability and fairness assessment are affected by audit technologies. Manual audit procedures hardly provide sufficient support for auditors to reach an audit judgment about the fairness of the entire set of financial statements. but the use of artificial intelligence increases the quality of the audit process and consequently solves complex audit problems and increases accuracy and efficiency, which ultimately results in improving the audit performance through the fair and reliable presentation of audit reports as two of the important goals. Presenting the auditors' report. The main goal of this research is to design a conceptual model for assessing the quality of the financial statement audit process using artificial intelligence with a grounded theorizing approach. The statistical population includes people who are experts and professionals in the field of auditing, who are somewhat familiar with the concepts of artificial intelligence. A total of 16 people were selected using the purposeful sampling method. The data was collected through in-depth and semi-structured interviews. In this research, through coding and classification of concepts and categories, all concepts are related to each other. The findings of the research show that the quality of the audit process of financial statements by means of artificial intelligence is influenced by the collection of audit evidence, advanced software languages, the mechanization of activities, the development of individual auditors' skills, and the use of large data extraction models. Considering the causal factors, strategies were presented to improve the quality of the audit process of financial statements, which are created in the context of background and intervening factors.

In the last few years, artificial intelligence (AI) has brought about huge changes in many industries. The food industry is no exception to this rule, and artificial intelligence has made its impact on the world of food and beverages. Today, many organizations have realized that artificial intelligence has great potential to increase productivity, reduce food waste, and improve supply chain disruptions. As a result, many food industry activists are trying to make this industry benefit from the benefits of artificial intelligence and its subcategories as soon as possible. But what exactly is the impact of artificial intelligence on the food industry? What is the use of artificial intelligence in the food industry? Stay with us until the end of this article to answer these questions and learn more about the benefits of AI for the food industry.

Technological developments have faced the audit profession with the challenge of the obsolescence of old and traditional methods. Traditional auditing methods are not suitable for auditing today's large and complex organizations. Therefore, the use of information technology and new information tools to provide timely and accurate information about the financial flows of auditing institutions seems vital. In the world today, experts believe that planning and foresight are an inevitable necessity, which requires futurology. This study examines changes in auditing practices expected by Iran auditing professionals within the next ten to twenty years. In this research, mixed methods (quantitative and qualitative methods) are used and university and auditing professionals' opinions collected through open questionnaires, interviews, and Delphi in the first half of 2022. The Delphi analysis in two rounds indicate the acceptance of 24 drivers in the field of changing regulations, structure, and audit procedures. The results show that the audit needs to be changed and updated in the fields of information technology, laws and standards, audit structure, and procedures. In addition, the emergence and acceptance of new business models will require the auditor to be familiar with these models, and despite the difficulties that new technologies create, it will help improve the performance of auditors and is not expected to have detrimental effects on the auditing profession

This article examines the ethical challenges of using accounting systems based on artificial intelligence for decision-making and presents the correct decision-making in the framework of the four-component model of Rest. The following article contributes to the literature related to accounting as a mental act as well as the function of an intermediary in the socio-material context It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest’s model of antecedents What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. The topic has been reviewed among 138 articles from 43 prestigious international accounting journals between 2015 and 2020. In the thematic coding of the selected articles, five major ethical challenges of decision-making based on artificial intelligence in accounting were identified, which are: impartiality, privacy, transparency, accountability and reliability. By using the components of the Rest model for ethical decision-making as a stable framework for the discussed structure, the challenges and their relevance for future human-machine cooperation in various offices between humans and artificial intelligence can be discussed. Therefore, in addition to understanding the appropriate decision-making process in accounting based on artificial intelligence, it is suggested that independent and internal audit processes be adapted in terms of skills and knowledge to ensure ethical decision-making based on artificial intelligence

Artificial intelligence has many applications that have played a big role in the field of accounting and auditing. Artificial intelligence imitates human behaviors such as reasoning and learning as well as problem solving. In this period, with the use of information technology, the use of information and their processing has caused accountants to face new methods, and this issue has become much more prominent on accounting information systems. By using artificial intelligence in accounting and auditing, it is possible to include all the relationships between the variables that have been found or some that have not been found, and also another new technology that has received a lot of attention in recent years is blockchain. which was initially used for the maintenance and storage of digital currencies, but with the better introduction of this technology and its many applications in the field of accounting and audits and control of financial markets, it has attracted the attention of many active organizations and companies. took