بلبلی قادیکلایی، سمیه و پارسانیا، حمید (1402). مروری نظاممند بر دلالتهای اخلاقی استفاده از هوش مصنوعی در فناوریهای دیجیتال و نسبت آن بااخلاق شکوفایی.
راهبرد اجتماعی فرهنگی، 12(3)، 798-771.
10.22034/SCS.2022.160772
حسینینسب، حجت (1403). بررسی تأثیر برنامه اخلاق سازمانی بر رفتارهای غیراخلاقی حسابرسان مستقل، با در نظر گرفتن نقش میانجی فرایند ارزیابی شناختی فردی.
مجله دانش حسابداری، 15(1)130-103.
10.22103/jak.2023.21251.3867
رجبدری، حسین؛ وکیلیفرد، حمیدرضا؛ سالاری، حجتالله و امیری، علی (1401). رابطه نظریههای اخلاقی و رفتار اخلاقی در قضاوت حسابرسان.
قضاوت و تصمیمگیری در حسابداری و حسابرسی، 1(1)، 142-113.
10.0495/jdaa.2022.691739
شکیبامهر، احمد و نصیری، سعید (1403). ادغام فناوریهای جاری و نوظهور در آموزش حسابداری: تحلیل محتوای گزارشها نهادهای حرفهای حسابداری. مجله دانش حسابداری، 16(1)، 51-82. 10.22103/jak.2024.22757.4003
شیخالاسلامی، خالد (1397). هوش مصنوعی و قانونگذاری (7) (قانونگذاری و هوش مصنوعی در اتحادیه اروپا) ضرورتها و چشماندازهای اخلاقی و حقوقی. تهران، ایران: مرکز پژوهشهای مجلس شورای اسلامی.
https://sid.ir/paper/791297/fa
قوامیپور سرشکه، محدثه و محمودی، امیررضا (1403). واکاوی چالشهای پیادهسازی هوش اخلاقی در هوش مصنوعی. فصلنامه اخلاقپژوهی، 6(4)، 48-23.10.22034/ethics.2024.51227.1650
محسنزاده گلفزانی، مریم؛ خدادادی، محسن و رضائی پیتهنوئی، یاسر (1403). بررسی تأثیر رفتار اخلاقی بر هویتسازمانی و حرفهای حسابرس.
مجله دانش حسابداری، 15(2)، 144-125.
10.2103/jak.2023.21489.3885
منتی، وحید؛ دادخواه، حامد؛ بابائی، دنیا و خواجه کرم الدین، نازنین (1402). تأثیر فناوریهای نوظهور بر کارایی و اثربخشی حسابرسی.
فصلنامه حسابدار رسمی، 64، 47-36.
https://www.magiran.com/p2737136
نصیری، محمدرضا و عباد اله عموقین، جعفر (1403). بررسی نقش هوش مصنوعی در آموزش با استفاده از رویکرد رهنگاشت فناوری.
مطالعات کاربردی علمسنجی، 1(2)، 130-111.
10.22091/apss.2024.11175.1010
References
Ahmad, A. Y. A. B. (2024). Ethical implications of artificial intelligence in accounting: A framework for responsible ai adoption in multinational corporations in Jordan.
International Journal of Data and Network Science,
8(1), 401-414. DOI:
10.5267/j.ijdns.2023.9.014
Ayuni, N. W. D., & Sari, I. G. A. M. K. K. (2018). Analysis of factors that influencing the interest of Bali State Polytechnic’s students in entrepreneurship.
In Journal of Physics: Conference Series (Vol. 953, p. 012071). IOP Publishing. DOI:
10.1088/1742-6596/953/1/012071
Azarsaeed, Y., Rostami, Sh. (2023). Artificial intelligence and ethical decision-making in accounting and auditing: Analysis of related challenges.
Judgment and Decision Making in Accounting and Auditing,
2(7), 87-114.
https://doi.org/10.30495/jdaa.2023.1976918.1068 [In Persian].
Bolboli Qadikolaei, S., & Parsania, H. (2023). A systematic review of the ethical implications of using artificial intelligence in digital technologies and its relationship with the ethics of flourishing.
Socio-Cultural Strategy,
12(3), 771-798. DOI:
10.22034/scs.2022.160772 [In Persian].
Davenport, T., Guha, A., Grewal, D., & Bressgott, T. (2020). How artificial intelligence will change the future of marketing.
Journal of the Academy of Marketing Science,
48, 24-42.
https://doi.org/10.1007/s11747-019-00696-0
Forcier, M. B., Gallois, H., Mullan, S., & Joly, Y. (2019). Integrating artificial intelligence into health care through data access: can the GDPR act as a beacon for policymakers?
Journal of Law and the Biosciences,
6(1), 317-335. DOI:
10.1093/jlb/lsz013
Fülöp, M. T., Topor, D. I., Ionescu, C. A., Cifuentes-Faura, J., & Măgdaș, N. (2023). Ethical concerns associated with artificial intelligence in the accounting profession: A curse or a blessing?
Journal of Business Economics and Management,
24(2), 387-404.
https://doi.org/10.3846/jbem.2023.19251
Ghavamipour Sereshkeh, M., & Mahmoudi, A. (2024). Exploring the challenges of implementing ethical intelligence in artificial intelligence.
Journal of Moral Studies,
6(4), 23-48. DOI:
10.22034/ethics.2024.51227.1650 [In Persian].
Ghezelseflou, H. (2023). Investigating the challenges and opportunities of using artificial intelligence in human resource management.
Journal of Technology in Entrepreneurship and Strategic Management (JTESM),
2(2), 28-36.
https://doi.org/10.61838/kman.jtesm.2.2.4 [In Persian].
Guliyev, H. (2023). Artificial intelligence and unemployment in high-tech developed countries: New insights from dynamic panel data model.
Research in Globalization,
7, 100140.
https://doi.org/10.1016/j.resglo.2023.100140
Hoseininasab, H. (2024). The effect of organizational ethics program on the unethical behaviors of independent auditors, considering the mediating role of the individual cognitive appraisal process.
Journal of Accounting Knowledge,
15(1), 103-130. DOI:
10.22103/jak.2023.21251.3867 [In Persian].
Hu, B. Z. (2021). Research on the security of accounting information system in the big data era.
Academic Journal of Computing & Information Science,
4(4), 60-63. DOI:
10.25236/AJCIS.2021.040411
Larbey, R. (2020). The ethics of artificial intelligence: Issues and initiatives Study EN. DOI:
10.2861/6644
Lehner, O. M., Ittonen, K., Silvola, H., Ström, E., & Wührleitner, A. (2022). Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking.
Accounting, Auditing & Accountability Journal,
35(9), 109-135. DOI:
10.1108/AAAJ-09-2020-4934
Makarius, E. E., Mukherjee, D., Fox, J. D., & Fox, A. K. (2020). Rising with the machines: A sociotechnical framework for bringing artificial intelligence into the organization.
Journal of Business Research,
120, 262-273.
https://doi.org/10.1016/j.jbusres.2020.07.045
Mennati, V., Dadkhah, H., Babaei, D., & Khajekaramodin, N. (2024). The impact of emerging technologies on Audit efficiency and effectiveness.
Certified Public Accountant,
64, 36-47.
https://www.magiran.com/p2737136 [In Persian].
Mohsenzadeh, M., Khodadadi, M., & Rezaei pitenoei, Y. (2024). The impact of ethical behavior on the organizational and professional identity of the auditor.
Journal of Accounting Knowledge,
15(2), 125-144. DOI:
10.22103/jak.2023.21489.3885 [In Persian].
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in auditing.
Journal of Business Ethics,
167, 209-234.
https://doi.org/10.1007/s10551-019-04407-1
Nasiri, M., & Ebadollah, J. (2024). Investigating the role of artificial intelligence in education through a technological ontology.
Applied Scientometric Studies,
1(2), 111-130. DOI:
10.22091/apss.2024.11175.1010 [In Persian].
Nguyen, A., Ngo, H. N., Hong, Y., Dang, B., & Nguyen, B. P. T. (2023). Ethical principles for artificial intelligence in education.
Education and Information Technologies,
28(4), 4221-4241.
10.1007/s10639-022-11316-w
Rajabdari, H., Vakilifard, H., Salari, H., & Amiri, A. (2022). The relationship between ethical theories and ethical behavior in auditors' judgment.
Judgment and Decision Making in Accounting and Auditing,
1(1), 113-142. DOI:
10.30495/jdaa.2022.691739 [In Persian].
Schweitzer, B. (2024). Artificial intelligence (AI) ethics in accounting.
Journal of Accounting, Ethics & Public Policy, 25(1), 67-67. DOI:
10.60154/jaepp.2024.v25n1p67
Shaddel, A. (2023). The future of management and decision-making with the deployment of artificial intelligence systems.
Strategic Futures Studies,
2(5), 115-130.
https://jsfs.ndu.ac.ir/article_3041.html [In Persian].
Shakibamehr, A., & Nasiri, S. (2024). The integration of current and emerging technologies in accounting education: Content analysis of reports of accounting professional bodies. Journal of Accounting Knowledge, 16(1), 51-82. DOI: 10.22103/jak.2024.22757.4003 [In Persian].
Shamim, S., Yang, Y., Zia, N. U., Khan, Z., & Shariq, S.M. (2023). Mechanisms of cognitive trust development in artificial intelligence among front line employees: An empirical examination from a developing economy.
Journal of Business Research,
167, 114168.
https://doi.org/10.1016/j.jbusres.2023.114168
Sheikh-ul-Islami, Kh. (2018). Artificial intelligence and legislation (7) (legislation and artificial intelligence in the european union) ethical and legal necessities and perspectives. Tehran, Iran: Research Center of the Islamic Consultative Assembly.
https://sid.ir/paper/791297/fa [In Persian].
Sobaih, A. E. (2024). Ethical concerns for using artificial intelligence chatbots in research and publication: Evidences from Saudi Arabia.
Journal of Applied Learning and Teaching,
7(1), 93-103.
https://doi.org/10.37074/jalt.2024.7.1.21
Stahl, B. C., Antoniou, J., Ryan, M., Macnish, K., & Jiya, T. (2022). Organisational responses to the ethical issues of artificial intelligence.
AI & SOCIETY,
37(1), 23-37.
https://doi.org/10.1007/s00146-021-01148-6
Williams, B., Onsman, A., & Brown, T. (2010). Exploratory factor analysis: A five-step guide for novices.
Australasian journal of paramedicine,
8, 1-13.
https://doi.org/10.33151/ajp.8.3.93
Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2023). Ethical impact of artificial intelligence in managerial accounting.
International Journal of Accounting Information Systems,
49, 100619.
10.1016/j.accinf.2023.100619
Zlateva, P., Steshina, L., Petukhov, I., & Velev, D. (2024). A conceptual framework for solving ethical issues in generative artificial intelligence. In Electronics, Communications and Networks (pp. 110-119). IOS Press. DOI:
10.3233/FAIA231182
)