Specialized Scientific Quarterly Journal of Accounting Strategies

Editor's note

Haider Rabiei

Volume 2, Issue 4 , December 2024, Pages 1-1

Abstract

In the name of Allah, the Most Gracious, the Most Merciful, and peace be upon the dear readers, the fourth issue of the specialized scientific journal "Accounting Strategies" has been ... Read More In the name of Allah, the Most Gracious, the Most Merciful, and peace be upon the dear readers, the fourth issue of the specialized scientific journal "Accounting Strategies" has been published. The students' testimonials and the successful record of the journal's management, including timely publication, high quality articles, and their indexing in Google Scholar and the University of Tehran database, have prompted me to take steps to strengthen the relationship with the honorable students and parties interested in publishing specialized scientific articles. It is appropriate to thank all colleagues, article reviewers, and former executive colleagues who made great efforts in the first period of publishing the journal "Accounting Strategies", and I ask Allah Almighty to reward them morally. The second issue, which is now available to you, has received permission from the relevant authorities. The increasing prevalence of machine learning and artificial intelligence in the field of accounting and auditing in the world and the demand of readers and students have increased the need to publish a new issue focusing on the topics of artificial intelligence and its challenges in the accounting profession so that academics can be informed of the latest studies in the country and abroad regarding artificial intelligence and neural networks in the subcategories of information technology, information and communication technology, and the Internet of Things. It is clear that the focus of the articles is on accounting and auditing, and we should not neglect our main field. I remember that a few decades ago, professionals in the profession avoided addressing issues related to information systems required by employers, believing that they were scientific giants. However, the invention and production of accounting devices and systems in recent decades, which in addition to facilitating the accounting process, naturally increases the need for financial data analysis and management reports. Therefore, in accordance with the changes and developments in the profession, the method of recording, summarizing, classifying and reporting financial information, as well as its certification, should be based on modern science based on artificial intelligence and deep machine learning. We try to follow a scientific approach in selecting accounting and auditing articles, and from now on I invite all professors and specialized students to submit their scientific research articles to this journal.

Auditor's Responsibility for Fraud and Mistake

Sayedeh Niusha Safizadeh

Volume 2, Issue 4 , December 2024, Pages 1-10

Abstract

An audit is a systematic process of gathering and evaluating evidence about management’s claims regarding economic activities and events, to determine whether these claims and ... Read More

Machine Learning Applications in Finance and Accounting

Haider Rabiei

Volume 2, Issue 4 , December 2024, Pages 11-30

Abstract

Given the continuous advancement in the information technology industry and its impact on other professions and jobs, one new and very important word has been the focus of this small ... Read More

Operational audit

Sayedeh Sima Niknam

Volume 2, Issue 4 , December 2024, Pages 31-43

Abstract

The world has witnessed significant progress in the auditing profession in recent decades. The increasing growth of organizations and institutions and the increasing complexity of the ... Read More

Operational audit and management assistance

Roya Kheybari

Volume 2, Issue 4 , December 2024, Pages 44-57

Abstract

The growth and development of organizations and the separation of ownership from management on the one hand and operating in a competitive environment on the other hand have placed ... Read More

Liability insurance in auditing

Mahsa Rezaerad

Volume 2, Issue 4 , December 2024, Pages 58-67

Abstract

Given that auditors' reports are used by investors and shareholders in their economic decision-making and may lead to irreparable financial losses for audit firms and auditors, auditors' ... Read More

Artificial Intelligence in Auditing and Its Challenges

Haider Rabiei

Volume 2, Issue 4 , December 2024, Pages 68-83

Abstract

Artificial intelligence is a broad term that refers to technologies that make machines intelligent. In other words, based on this technology, machines can learn like humans. Perform ... Read More

A Brief History on Accounting Standards and Pros and Cons of Using International Financial Reporting Standards

Volume 1, Issue 2 , August 2018, , Pages 76-102

Abstract

Cross-boundary transactions and free flow of capital are the basis of modern economies. Over one third of total financial transactions occurs over the boundaries and is expected to ... Read More

Applications of machine learning in finance and accounting

Volume 2, Issue 1 , November 2023, , Pages 83-109

Abstract

Considering the continuous progress in the IT industry and its impact on other professions and jobs, one of the new and very important words has been the focus of this small research. ... Read More

Big data and the necessity of its application in accounting education

Volume 2, Issue 1 , November 2023, , Pages 29-53

Abstract

In the recent period, the American Accounting Association as well as other different centers compiling the curricula of accounting and finance fields, emphasized the need to teach big ... Read More

Specialized Scientific Quarterly Journal of Accounting Strategies

Current Issue
Volume 2, Issue 4 - Serial Number 6, December 2024, Pages 1-94

Publication Information

Articles in Press

Volume 2 (2023)

Volume 1 (2018)

Editor's note

Abstract

Auditor's Responsibility for Fraud and Mistake

Abstract

Machine Learning Applications in Finance and Accounting

Abstract

Operational audit

Abstract

Operational audit and management assistance

Abstract

Liability insurance in auditing

Abstract

Artificial Intelligence in Auditing and Its Challenges

Abstract

A Brief History on Accounting Standards and Pros and Cons of Using International Financial Reporting Standards

Abstract

Applications of machine learning in finance and accounting

Abstract

Big data and the necessity of its application in accounting education

Abstract

حسابرسی داخلی، راهبری شرکتی و مدیریت ریسک

Abstract

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Abstract