Pratiwi Sidauruk, Grace Fiftyrina Sibarani, Iskandar Muda. Transforming Accounting Theory through the Application of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT): Approaches to Business Model Innovation, Risk Management, and Financial Prediction. IEJ [Internet]. 2025 Dec. 11 [cited 2026 Feb. 14];1(2):1871-82. Available from: https://ojs.indopublishing.or.id/index.php/iej/article/view/536