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Accounting information systems have recently received many investments in the implementation, resulting in the introduction of its technology and gaining importance. However, factors affecting the accounting information system to be successfully performed are the adoption and use by accountants in organizations. The present study used the unified model of acceptance and the use of technology and model of task-technology fit to investigate the factors affecting the accountants' behavioral intentions of an accounting information system adoption. Regarding the applied purpose and collecting data tools, the present study was a descriptive survey. The data were collected using a questionnaire distributed among accountants of companies listed on the 2020 Tehran Stock Exchange. 200 questionnaires approved by the structural equation modeling were analyzed by Smart PLS 3 software. The results showed a direct and positive association between all model constructs (i.e., self-efficacy, effort expectancy, performance expectancy, and perceived technology fit) in accounting information system adoption, except the facilitating conditions in the research.

Purpose The successful implementation of the accounting information system (AIS) depends on the actual adoption and use of accountants in organizations. This research, using a Unified Theory of Acceptance and Use of Technology, Examines the factors affecting the behavioral intention of accountants in the accounting information system adoption. Method: The present study is a descriptive survey in terms of practical purpose and data collection. The information of this research is distributed using a questionnaire. Among the accountants of companies listed on the Tehran Stock Exchange in 2020 were collected and 200 approved questionnaires were analyzed using the structural equation modeling method using software Smart-pls3. Results: The results showed that the structures performance expectation, effort expectation, self-efficacy except for the structure of research facilitator conditions in the research have a significant positive and direct relationship on the intention of accountants in adopting. On the other hand, the moderator variables age and gender did not affect the behavioral intention of accountants in adopting the accounting information system and did not adjust it, but the experience variable in self-efficacy moderated the relationship Conclusion: This research confirms the need for Unified Theory of Acceptance and Use of Technology when studying Accounting Information System adoption factors Contributions: examining the acceptance of these systems by end-users (accountants) can help Institutional decision-makers who choose the new accounting information system to ensure the implementation of their intended policy in the form of new technology and also inform the developers of these systems how the new information system It must be designed to be accepted and used by end-users.

The current state of business worldwide is being challenged by technology, which completely transforms old and arduous processes. As the main modern concern is overall data protection and the greater aim is building smarter cities, companies and government agencies are increasingly focused on blockchain databases. This paper focuses on the vehicle market, as it is continuously evolving sales-wise, technology-wise and for comfort/driving possibilities. While studies (Meticulous Market Research, 2020) show that vehicle Artificial Intelligence grows in revenue, they also prove that this is an insecure market, due to miss opportune hackings. Thus, a greater need for security is being expressed all over the vehicle market and many industry players have shifted their attention towards blockchain and its benefits. This paper investigates and describes the concept of vehicle industry in Romania focusing on students sampled from a small demographic segment, due to research limitations. The aim of this study is to examine the importance of having a blockchain system implemented and what are the challenges to have this in place. By analyzing the surveys gathered from 150 students, this study has found that a huge percentage of respondents have a positive attitude towards this technology, hence this is a valid solution for future implementation as it is discussed below in this research.

The purpose of this study was to analyze the impact of the social and professional identity of the members of the audit committee and the characteristics of the governance system on the financial reporting quality. The modified Jones model was used to express the financial reporting quality. Given that part of the data was obtained through a questionnaire and another part by using financial statements. The research period was 2019 and the sample size was 79 companies listed in Tehran Stock Exchange. To test the research hypotheses, the method of decision making artificial intelligence method and MATLAB software were used. The results of the section of the governance system features indicate the effect of the dual role of the CEO and the ratio of institutional owners on the financial reporting quality. It can be stated that corporate governance mechanisms can reduce opportunistic behavior; they can improve the quality of information by reducing the cost of representation. Also, the results of the audit committee's benchmarks indicate the impact of the audit committee's social identity and the number of employees in internal accounting section on the financial reporting quality, which suggests that effective audit committees, as a determining factor in the financial reporting process, increase the credibility of audited financial statements. In this study, for the first time, the impact of audit committee social identity along with other characteristics of governance system on the quality of financial reporting was analyzed by artificial intelligence.

According to the Auditing Standards, the entity may attempt to disclosing financial and non-financial information about its operation, and the auditor is required to evaluate this information. Social responsibility performance is typically included in this regard, and the independent auditor should attention to such specific information in adequately assessing audit risk. The primary purpose of this academic paper is to promptly investigate the possible relationship between social responsibility disclosure and audit risk in the Tehran Stock Exchange. In this regard, the content analysis method is used to measure social responsibility disclosure, and audit risk is calculated by the audit fees. To examine the hypotheses, Based on a sample of 93 firms data are gathered covering the period 2012–2019 applies ordinary least squares regression (OLS). We subsequently observe a direct association between social responsibility disclosure and audit risk. This relationship is confirmed in a sensitivity analysis employing panel methods with random effects as well as generalized least squares. Expanding the disclosure of social responsibility may end in the higher audit risk; hence, audit fees increase. This issue warns users of financial statements, including investors, that attention to not only the positive aspects of social responsibility disclosure in Iran forgetting social responsibility disclosure can be used as a mechanism to conceal poor performance.