پیش‌بینی رفتار پاسخگویی حسابرسان در قبال مسائل زیست‌محیطی با استفاده از تحلیل نقش اجتماعی

Akbari, H., & Pourzamani, F. (2020). Investigating the relationship between environmental auditing and financial reporting quality with an emphasis on corporate management structure. Quarterly Journal of Auditing and Management Accounting, 9(3), 22-35.

Alipour, K., Mohammadi, S., & Asadi, B. (2025). The role of modern technologies in improving environmental auditors' accountability. Journal of Information Technology and Auditing, 1(1), 34-50.

Brown, A., & Green, R. (2022). Technology Adoption and Environmental Auditor Responsiveness. Journal of Environmental Accounting, 14(2), 89-110.

Garcia, M., & Thompson, P. (2024). Institutional Pressures and Auditor Behavior in Environmental Reporting. Accounting, Organizations and Society, 105, 101-120.

Garcia, P., & Zhang, L. (2023). The role of auditing in ESG disclosure: A systematic literature review. Journal of Sustainability Assurance.

Hans, M., Vanderlaan, M., & Clark, L. (2024). Are ESG issues in key audit matters? Journal of Accounting Literature.

Jafari, N. (2022). Investigating the impact of international environmental reporting standards on the behavior of Iranian auditors. Journal of Accounting and Management, 6(4), 95-115.

Kamali, M. (2025). The role of auditors in maintaining social legitimacy of organizations with a focus on environmental reporting. Management Research Journal, 12(2), 75-90.

Karimi, S., Ahmadi, R., & Rezaei, F. (2025). Analyzing the social role of auditors in enhancing environmental accountability. Journal of Accounting and Organizational Sustainability, 7(2), 135-115.

Khani, M., & Safari, A. (2025). Examining the impact of social role analysis on auditors' accountability behavior regarding environmental issues. Iranian Journal of Accounting Sciences, 9(2), 145-167.

Lee, S., & Kim, H. (2023). The Impact of Professional Norms and Cultural Differences on Environmental Audit Practices. International Journal of Auditing, 27(3), 250-273.

Mohammadi, R., & Talebi, S. (2023). The role of modern technologies in improving environmental audit quality in Iran. Journal of Information Technology and Auditing, 3(1), 30-55.

Mohd Jamil, N., Abdul Ghani, N. M., & Rozali, N. H. (2023). The internal auditors' responses in environmental auditing practices: Problem solvers vs. checker. https://doi.org/10.22495/cgobrv7i3p14

Moradi, N. (2024). Analyzing the effect of institutional pressures on auditors' accountability regarding sustainability issues. Quarterly Journal of Auditing and Financial Management, 8(4), 45-65.

Najafi, R. (2025). The theory of the social role of auditors and predicting accountability behavior in environmental issues. Journal of Accounting and Management Sciences, 6(3), 138-155.

Nami Fard Tehran, F. (2024). Blockchain technology model in the management accounting unit of manufacturing companies. Strategic Management Accounting Quarterly, 1(1), 107-138.

Nasiri, A., & Hosseini, N. (2025). Investigating the impact of international auditing standards on accountability in environmental reports. Quarterly Journal of Management and Auditing, 10(3), 88-102.

Rajabi, M. (2025). The impact of cultural differences and professional norms on environmental auditors' behavior. International Journal of Auditing and Professional Ethics, 4(1), 50-72.

Saadati, E., Ansari, Z., Farahmandnia, A., & Asadi Mehr, K. (2025). A strategy-oriented approach to the application of artificial intelligence technology in accounting: With reference to auditing and management accounting trends. Strategic Management Accounting Quarterly, 2(2), 1-20.

Sadoff, J., & Colleagues. (2022). Auditor response to negative media coverage of firms' environmental performance. Accounting Horizons, 33(3), 1-25. https://doi.org/https://doi.org/10.2308/acch-52450

Sharifi, M. (2024). The impact of institutional and cultural pressures on auditors' performance in environmental reporting. Quarterly Journal of Financial Management and Accounting, 8(3), 75-90.

Smith, K., & White, D. (2021). Legitimacy Theory in Environmental Auditing: An Empirical Review. Accounting Forum, 45(1), 45-62.

Soltani, M., Rezaei, E., & Mirzaei, K. (2025). The impact of stakeholder pressures on auditors' accountability behavior regarding environmental issues. Iranian Advanced Accounting Journal, 5(1), 102-123.

Sotoudeh, R., Faghani, M., & Pifeh, A. (2020). Investigating the capabilities of the internal processes of the Court of Audit of the country to be accountable to users. Government Accounting, 7(1), 193-208.

Sotoudeh, R., & Samet, H. (2022). Investigating the moderating effect of operational risk on the relationship between social responsibility and cost of equity capital in companies listed on Tehran stock exchange. Nexo Revista Científica, 35(01), 399-411.

Tahriri, M., & Afsaei, A. (2021). The impact of environmental, social, and governance disclosure on auditor effort and audit quality. Journal of Accounting and Control, 13(2), 55-70.

Tefang Saz, A., Sotoudeh, R., Gard, A., & Haqparast, A. (2024). Proposing a performance-based budgeting model and evaluating its impact on performance accountability. Government Accounting, 11(1), 131-146.

Wang, L., & Smith, J. (2025). Social Role Theory and Auditor Environmental Accountability: A Multinational Study. Journal of Accounting Research, 63(1), 123-150.