The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open In Press 2027 03 01 Identifying the Determinants of Financial Statement Restatements Using Artificial Intelligence Identifying the Determinants of Financial Statement Restatements Using Artificial Intelligence 1 17 EN Journal Article 2026 01 13 <p>The present study aimed to identify the determinants of financial statement restatements using artificial intelligence. Accordingly, due to the application of both qualitative and quantitative analyses, this study is categorized as mixed-method research. In the qualitative phase, the Delphi technique was employed to complete the research model and identify the indicators affecting financial statement restatements based on the opinions of twenty-one experts selected through purposive sampling. Accordingly, twenty-one indicators were identified after two rounds of the Delphi technique. Subsequently, using data from 114 companies operating in the capital market selected through a screening method, and applying the artificial neural network technique, the relative importance weight of each indicator was examined. The findings demonstrated that the twenty-one identified indicators, in order of importance and effect weight, included information asymmetry, audit committee independence, auditor industry specialization, related-party transactions, CEO overconfidence, corporate governance, institutional ownership, financial leverage, financial distress, operating cash flow, cash flow sensitivity, operational complexity, ownership concentration, board independence, board compensation, firm size, audit fees, profitability, social responsibility, industry competition, and auditor size.</p> https://bmfopen.com/index.php/bmfopen/article/download/454/333