نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشآموخته کارشناسی ارشد حسابداری، واحد تهران مرکز، دانشگاه آزاد اسلامی، تهران، ایران
2 دانشآموخته کارشناسی ارشد حسابداری، واحد همدان، دانشگاه علوم تحقیقات، همدان، ایران
3 استادیار، گروه حسابداری، واحد تهران مرکز، دانشگاه آزاد اسلامی، تهران، ایران
کلیدواژهها
عنوان مقاله English
نویسندگان English
The aim of this study is to examine the impact of Artificial Intelligence (AI) and Blockchain on the transparency and accuracy of financial reporting. Financial reporting, as the main tool for decision-making by investors, managers, and regulatory bodies, has undeniable importance; however, traditional reporting methods have consistently faced limitations such as human error, time delays, and the risk of fraud. AI, with its ability to process massive volumes of data, perform predictive analytics, detect hidden patterns, and generate real-time reports, has significantly enhanced the quality and precision of financial reporting. In contrast, Blockchain, with its fundamental features such as data immutability, transparency, and decentralization, provides a reliable platform for recording and storing financial transactions, thereby virtually eliminating data manipulation or forgery. The combination of these two technologies creates a valuable synergy in financial reporting systems; Blockchain’s reliable and transparent data can be analyzed by AI algorithms to produce comprehensive, accurate, and forward-looking reports. The findings of this study indicate that the simultaneous application of AI and Blockchain not only increases trust and reliability in financial reports but also paves the way for a fundamental transformation in accounting and finance in the digital age.
کلیدواژهها English
