دقت تصمیم‌گیری حسابرسان: تأثیر داده‌های بزرگ و هوش مصنوعی

Akbari, S. (2023). Investigating the Mediating Role of Neural Networks in Financial Fraud Detection on Auditors' Empowerment in Predicting Variables. Ninth National Congress of New Findings in Management and Industrial Engineering with Emphasis on Capability and Competitive Intelligence, Tehran.

Azarsaeid, Y., & Rostami, S. (2023). Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: An Analysis of Related Challenges. https://civilica.com/doc/1754581

Bao, Y., Hilary, G., & Ke, B. (2022). Artificial Intelligence and Fraud Detection. In Innovative Technology at the Interface of Finance and Operations: Volume I (pp. 223-247). https://doi.org/10.1007/978-3-030-75729-8_8

Bose, S., Dey, S. K., & Bhattacharjee, S. (2023). Big Data, Data Analytics and Artificial Intelligence in Accounting: An Overview. In Handbook of Big Data Research Methods (pp. 32-51). https://doi.org/10.4337/9781800888555.00007

Dashti, M., & Mirzaei, A. (2023). A Study of Methods for Improving the Accuracy of Financial Auditors' Decision-Making. Seventh National Conference on New Horizons in Humanities, Economics, and Entrepreneurship, Tehran.

Ershadi Chahardeh, S., Seadatee Shamir, A., & Zabihi, R. (2024). The Effectiveness of Lumosity-Based Cognitive Empowerment on Maher Fluid Intelligence and Cognitive Functions in Elementary School Boys. International Journal of Education and Cognitive Sciences, 5(3), 86-93. https://doi.org/10.61838/kman.ijecs.5.3.11

Ghadimpour, J., Behkish Noushahr, N., & Mirzaei, A. (2023). Auditors' Decision-Making Accuracy in Financial Transactions Using Performance Analysis and Data Mining Methods. Seventh National Conference on New Horizons in Humanities, Economics, and Entrepreneurship, Tehran.

Ghadimpour, J., Safari, A., & Mirzaei, A. (2023). Analysis of the Fraud Triangle in Detecting Fraudulent Financial Statements Using the Fraud Score Model. Seventh National Conference on New Horizons in Humanities, Economics, and Entrepreneurship, Tehran.

Haghi, S. (2024). Investigating the Determinants of Whistleblowing and Its Effect on Reducing Fraud in Financial Reports. First International Conference on Industrial Engineering, Management, Economics, and Accounting,

Handoko, B. L., Mulyawan, A. N., Tanuwijaya, J., & Tanciady, F. (2020). Big Data in Auditing for the Future of Data Driven Fraud Detection. International Journal of Innovative Technology and Exploring Engineering, 9(3), 2902-2907. https://doi.org/10.35940/ijitee.B7568.019320

Heydari Heratmeh, M., & Araei, V. (2023). Decision-Making and Policy Influenced by Audit Committee Recommendations and Characteristics. https://civilica.com/doc/1756478

Kalaharipour, Z., Hajiha, Z., & Shirvani, J. (2023). Identifying Fraud Factors in Financial Reporting of Banks Listed on the Stock Exchange. Eighth International Conference on Management, Accounting, Economics, and Social Sciences, Hamedan.

Kılıç, B. İ. (2020). The Effects of Big Data on Forensic Accounting Practices and Education. In Contemporary Issues in Audit Management and Forensic Accounting (pp. 11-26). Emerald Publishing Limited. https://doi.org/10.1108/S1569-375920200000102005

Li, J. (2022). E-Commerce Fraud Detection Model by Computer Artificial Intelligence Data Mining. Computational Intelligence and Neuroscience, 2022. https://doi.org/10.1155/2022/8783783

Nazifi, Z., Mehrazin, A., Masihabadi, A., & Zendehdel, A. (2023). Ego Depletion in Auditing: Auditors' Judgment Quality and Decision-Making. Fourth International Conference on Innovation in Business Management and Economics, Tehran.

Nemati, B. (2022). A Study of Supervision, Managers' Decision-Making, and Auditors' Professional Commitment on Audit Quality. https://civilica.com/doc/1842229

Rahdar, P., & Ghasemi Alvari, A. (2023). Using Big Data Analytics to Detect Patterns of Fraud and Financial Abuse. Seventh International Conference on Third Millennium Knowledge and Technology in Iranian Economics, Management, and Accounting, Tehran.

Rezaee, Z., Wang, J., & Lam, B. (2018). Toward the Integration of Big Data into Forensic Accounting Education. Journal of Forensic and Investigative Accounting, 10(1), 87-99.

Salimian Ziri, M. (2023). The Effect of Accounting Ethics on Fraud Prevention in the Banking System. Sixteenth International Conference on New Research in Management, Economics, Accounting, and Banking,

Seadatee Shamir, A. (2023). Comparison Short Term Memory, Reading Performance and Academic Achievement of Early Bilingual and Monolinguals. Journal of Psychological Dynamics in Mood Disorders. https://www.sid.ir/fileserver/je/39911-284242-x-1363725.pdf

Seadatee Shamir, A. (2024). The Effectiveness of Teaching Math Skills on Increasing the Crystallized Intelligence of Secondary School Students of Shahed Schools. Journal of Psychological Dynamics in Mood Disorders. https://sid.ir/fileserver/je/39911-284245-x-1363769.pdf

Seadatee Shamir, A. (2025). Standardization of the Five-Factor Model of the Maher Multifaceted Fluid Test of Intelligence (MMFTI) for Fourth to Sixth-Grade Students (First Version) Based on Metacognition Theory. International Journal of Body, Mind and Culture, 12(1), 188-200. https://doi.org/10.61838/ijbmc.v12i1.408

Seadatee Shamir, A., & Mousavi Fazl, A. I. (2022). The Effectiveness of Teaching Perceptual Skills and Skilled Attention Skills in Reducing Attention Disorders in Students with Attention Disorders. Quran and Medicine, 7(3), 181-196. https://sid.ir/fileserver/jf/3004014010321.pdf

Seadatee Shamir, A., & Zahamatkesh, Y. (2022). Introducing a Test: Construction and Standardization of the First Version of Maher Multifunctional Fluid Intelligence Test (MMFIT) for Children Age 7 to 9 Years Old. Journal of Childhood Health and Education, 3(2), 57-84. http://jeche.ir/article-1-85-en.html

Shahbazi, Z., Karimi Bagh Malek, A., & Seadatee Shamir, A. (2023). Investigating the Affecting Scientific Factors on the Moral Education of Senior School Female Students and Presenting a Pattern. Iranian Journal of Educational Society, 9(2), 389-399. https://www.jedusocio.com/index.php/se/article/view/392

Shahnazari, E., & Baloochi, Z. (2023). Presenting a Model of Audit Quality and Decision-Making Judgment through Reflection on the Role of Digital Accounting Systems Success. First International Conference on Innovation, Growth, and Development in Management, Accounting, and Humanities,

Shalhoob, H., Halawani, B., Alharbi, M., & Babiker, I. (2024). The Impact of Big Data Analytics on the Detection of Errors and Fraud in Accounting Processes. RGSA: Revista de Gestão Social e Ambiental, 18(1). https://doi.org/10.24857/rgsa.v18n1-121

Shams, S., Seadatee Shamir, A., & Sadat Kazemi, A. (2025). Psychometric Properties and Standardization of the Maher Multiple Fluid Intelligence Test (MMFTI) in Students Aged 4 to 6. Quarterly of Experimental and Cognitive Psychology, 2(2), 106-131. https://doi.org/10.61838/qecp.408

Shaterdalal Yazdi, A., Seadatee Shamir, A., Asadzadeh, H., & Abolmaali Alhosseini, K. (2022). The Effectiveness of Positive Intelligence Training on Character Strengths and Life Meaning of the Elementary Teachers. Psychological Achievements, 29(1), 79-96. https://doi.org/10.22055/psy.2022.38108.2724

Shaterdalal Yazdi, A., Seadatee Shamir, A., Asadzadeh, H., & Abolmaali, K. (2022). Determining the Effectiveness of Positive Intelligence Training on Emotional Intelligence and Flow Experience of the Elementary School Teachers. Middle Eastern Journal of Disability Studies­­­. https://sid.ir/paper/1124351/en

Shoetan, P. O., Oyewole, A. T., Okoye, C. C., & Ofodile, O. C. (2024). Reviewing the Role of Big Data Analytics in Financial Fraud Detection. Finance & Accounting Research Journal, 6(3), 384-394. https://doi.org/10.51594/farj.v6i3.899

Zayed, L. M. M., Nour, M. I., Al Attar, K., Almubideen, H., & Abdelaziz, G. A. M. (2024). Role of Artificial Intelligence in Accounting Information Systems in Detecting Fraud. In Artificial Intelligence and Economic Sustainability in the Era of Industrial Revolution 5.0 (pp. 397-409). Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-56586-1_30

Zelli, M. H., Seadatee Shamir, A., & Kazemi, A. (2024). Effectiveness of Psycho-Educational Intervention of Maher Crystallized Intelligence on Increasing Socio-Cultural Intelligence in Elementary Second Period Students of Tehran City. Sociology of Education, 10(3), 275-288. https://doi.org/10.22034/ijes.2021.541983.1184

Zelli, M. H., Seadatee Shamir, A., & Kazemi, A. (2025). The Effectiveness of the Maher Crystallized Intelligence Educational-Psychological Intervention on Enhancing Fluid Intelligence and Socio-Cultural Intelligence. Mental Health and Lifestyle Journal, 3(1), 1-14. https://doi.org/10.61838/mhlj.3.1.3