ارائه الگوی چالش‌های خرید اظهار نظر حسابرسان با رویکرد رفتاری و تعاملات اجتماعی

Ali Zadeh, H. (2023). An Investigation of Auditor Independence in Iranian Public Companies. Journal of Accounting and Audit.

Boehm, A., & Feld, L. (2022). Behavioral biases and auditors' independence: Insights from decision-making theory. Journal of Accounting and Economics, 73(2), 200-215.

Cohen, J., & Holder, L. (2021). Organizational pressures in auditor selection: The influence of social and economic factors. Accounting, Organizations, and Society, 90, 101-115.

Cohen, J., & Holder, L. (2022). The role of budget constraints in auditor selection. Journal of Financial Reporting, 15(3), 100-113.

de Lange, T. (2021). Cognitive biases in auditor decision-making: A review and future research agenda. Accounting Research Journal, 34(1), 45-58.

DeAngelo, L. E. (2021). The impact of behavioral biases on audit judgments. Accounting Horizons, 35(2), 25-45.

Goh, J., & Tan, C. (2023). Social networks and auditor choice: An empirical investigation. Journal of Business Ethics, 118(2), 301-318.

Hassel, L. G. (2023). The effect of cognitive biases on auditors' judgment: A behavioral perspective. Auditing: A Journal of Practice & Theory, 42(3), 77-95.

Hay, D., Knechel, W. R., & Wong, N. (2022). The dynamics of auditor-client relationships and the impact on audit quality. Accounting & Finance, 62(2), 857-883.

Jin, J., & Rezaee, Z. (2023). Ethical challenges in auditor selection: An empirical study. Auditing: A Journal of Practice & Theory, 42(4), 45-68. https://doi.org/10.2308/AJPT-2020-107

Kazzami, M. (2024). The Impact of External Pressures on Auditor Independence in Iran. Iranian Journal of Financial Auditing.

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.

Libby, R., & Trotman, K. T. (2022). Behavioral evidence in auditing: Implications for future research. Journal of Accounting Literature, 43, 33-58.

Mahmoudi, H. (2021). Economic Pressures on Auditors in Iran: Ethical and Behavioral Challenges. Iranian Accounting Review.

Mills, M. (2022). The impact of external pressures on auditor independence. Accounting & Finance, 62(4), 1523-1546.

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.

Seif, M. (2022). A Study of Supervisory Problems in Iranian Auditing and Its Impact on Auditor Independence. Iranian Accounting Quarterly.

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.

Tayler, W. B., Thompson, P. A., & Smith, M. R. (2021). The influence of social and cultural factors on auditor judgment: A behavioral perspective. Journal of Accounting Research, 59(5), 1585-1610.

Wu, B., Li, A., & Zhang, W. (2024). Clients' strategic change and auditor behavior: Evidence from audit adjustments and audit fees. Advances in Accounting, 64, 100721. https://doi.org/10.1016/j.adiac.2023.100721

Zhang, Y., & Li, S. (2024). Regulation and auditor selection: The changing dynamics. International Journal of Accounting, 39(1), 115-129.