بنابی قدیم، رحیم،(1402). امنیت سایبری مبتنی بر شواهد حسابرسی، چهارمین کنفرانس ملی پدافند سایبری، مراغه، http3s://civilica.com/doc/1917436
زارع بهنمیری، محمد جواد؛ ملکی، محمد حسن؛ حسنخانی، فاطمه و رامشه، منیژه . (1402). ارائه چارچوبی برای شناسایی و تحلیل پیشرانهای کلیدی اثرگذار روی آینده حسابرسی در ایران با تمرکز بر فناوری بلاکچین. پژوهشهای تجربی حسابداری، 13(3)، 27-56، doi: 10.22051/jera.2023.41640.3047
نخعی، حبیبالله؛ برزگراول، محمد.(1402)، بررسی تاثیر فناوریهای دیجیتالی بر کیفیت گزارشگری مالی و حسابرسی، فصلنامه رویکردهای نوین در علوم مدیریت، جلد4،شماره2
Anderson, R., & Moore, T. (2020). The economics of information security. Science.
Ageeva, O., Karp, M., & Sidorov, A. (2020, March). The application of digital technologies in financial reporting and auditing. In Institute of Scientific Communications Conference (pp. 1526-1534). Cham: Springer International Publishing.
Becker, G. S. (1968). Crime and Punishment: An Economic Approach. Journal of Political Economy, 76(2), 169-217.
Böhme, R., & Schwartz, G. (2021). Cybercrime and its economic impact. Journal of Cyber Policy.
Bonabi Ghadim, Rahim, (2024). Cybersecurity based on audit evidence, Fourth National Conference on Cyber Defense, Maragha, http://civilica.com/doc/1917436.(in persian)
Ghosh, S., & Sharman, R. (2021). Trust and security in digital auditing systems. Computers & Security.
Nakhaei, Habibullah; Barzegrawal, Mohammad. (2024), Studying the impact of digital technologies on the quality of financial reporting and auditing, Quarterly Journal of New Approaches in Management Sciences, Volume 4, Number 2.(in persian)
National Institute of Standards and Technology (NIST). "Cybersecurity Framework for Critical Infrastructure." Available at:
https://www.nist.gov/cyberframework.
PwC Global (2023). "Digital Auditing and Cybersecurity: A Practical Guide for Organizations." PricewaterhouseCoopers Publications.
PwC. (2022). Cyber threats in the age of digital transformation. PwC Insights.
Sirois, L. P., Bédard, J., & Bera, P. (2020). The role of technology in modern auditing. Accounting Horizons.
Zare Bahnamiri, M. J. , Maleki, M. H. , Hasankhani, F. and Ramsheh, M. (2023). A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology. Empirical Research in Accounting, 13(3), 27-56. doi: 10.22051/jera.2023.41640.3047.(in persian)
Zheng Guohong , Xia Zhongwei , He Feng, Xiao Zhongyi.(2025). The audit committee’s IT expertise and its impact on the disclosure of cybersecurity risk, Research in International Business and Finance 73 (2025).
Wang. L. (2025), Digital transformation, audit risk, and the low-carbon transition of China’s energy enterprises, Finance Research Letters, 106445