ارائه الگوی هم‌افزایی دیوان محاسبات کشور و حسابرسی داخلی با رویکرد داده‌بنیاد در شرکت ملی مناطق نفت‌خیز جنوب

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Akins, B., Dou, Y., & Ng, J. (2017). Corruption in bank lending: The role of loan loss recognition. Journal of Accounting and Economics, 63, 454-478. https://doi.org/10.1016/j.jacceco.2016.08.003

Amirāzād, M., Barādarān Hasanzādeh, R., Mohammadi, A., & Taghizadeh, H. (2018). A Comprehensive Model of Effective Factors on Financial Reporting Quality in Iran using the Grounded Theory approach. Financial Accounting Research, 10(4), 21-42.

Asadzadeh, H., & Nikbakht, M. (2024). A Conceptual Model for Determining the Effective Size of the Internal Audit Unit. Accounting Knowledge and Management Auditing, 13(49). https://www.jmaak.ir/article_18014.html?lang=en

Axelsen, M., Green, P., & Ridley, G. (2017). Explaining the information systems auditor role in the public sector financial audit. International Journal of Accounting Information Systems, 24, 15-31. https://doi.org/10.1016/j.accinf.2016.12.003

Azar, A., & Habashi, N. (2017). Presenting an Effective Model for Public Sector Auditing in the Supreme Audit Court of the Islamic Republic of Iran. Auditing Knowledge, 17(66), 5-40.

Bābājāni, J. (2020). A Model for Developing the Legal Foundations of the Oversight System and Independent Auditing in Iran's Public Sector. Auditing Knowledge(79), 5-30.

Bamari, O., Shorvarzi, M. R., & Noori Topkanlou, Z. (2024). Investigating and explaining the relationship between internal auditing and the quality of financial reporting. Accounting and Auditing Management Knowledge, 14(53), 291-304.

Barzideh, F., Bābājāni, J., & Abdollahi, A. (2018). Designing a Judgment Identity Model in Auditing with a Grounded Theory Approach. Auditing Knowledge, 18(71), 5-36.

En-nejjari, M., El Aissaoui, H., & Lakhouil, A. (2024). Evaluation of the effectiveness of internal audit in local authorities: Case of Moroccan communes. African Scientific Journal, 3(23), 20-37.

Farhadi Touski, O., & Doustian, R. (2025). Developing New Technologies in Internal Auditing with the Help of Artificial Intelligence: Deep Learning Enables Anomaly Detection in Financial Accounting Data. Investment Knowledge, 14(55), 597-612. https://doi.org/10.30495/jik.2025.23638

Fazeli Nezhād, J., & Shafī'i Sardasht, J. (2021). Pathology of the Supreme Audit Court's Role in Realizing Accountability and the Rule of Law. Public Law Knowledge(33), 33-55.

Habashi, N. (2016). A Study of the Reporting Method of the Supreme Audit Court (SAI) in Twelve Developed and Developing Countries Compared to the Islamic Republic of Iran. Auditing Knowledge, 16(63), 193-236.

Hassas Yeganeh, Y., Zāher, M., & Ghaffari, Z. (2016). Investigating the Relationship between Auditors' Oversight Role and Promoting Administrative Health. Journal of Accounting and Management Auditing Knowledge, 5(18), 83-93.

Lee, S. C., Su, J. M., Tsai, S. B., Lu, T. L., & Dong, W. (2016). A comprehensive survey of government auditors' self-efficacy and professional development for improving audit quality. SpringerPlus, 5, 1-25. https://doi.org/10.1186/s40064-016-2903-0

Malekipour, H., Abdoli, M. R., & Vāliyan, H. (2021). Designing a Model of Philosophical Themes of Auditor's Prudence in Professional Judgment. Management accounting(48), 129-154.

Mohammadi, M., Kāshānipour, M., Rahimiyan, N., & Rahmati, M. H. (2020). Identifying Factors Threatening the Independence of Supreme Audit Court Auditors. Auditing Knowledge(81), 57-85.

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Morshedipour, M., Dehghān Nabavi, H., & Moein al-Din, M. (2016). Identifying and Prioritizing Factors Affecting the Quality of Information Technology Auditing. Auditing Knowledge(62), 137-158.

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Sørensen, K., & Ortegren, M. (2021). The next best thing: Social presence and accountability's impact on auditor professional skepticism. Journal of Corporate Accounting & Finance, 32(2), 1-12. https://doi.org/10.1002/jcaf.22484

Sumiyana, S., Hendrian, H., Jayasinghe, K., & Wijethilaka, C. (2021). Public sector performance auditing in a political hegemony: A case study of Indonesia. Financial Accountability & Management. https://doi.org/10.1111/faam.12296

Xanthopoulou, A. (2024). The Effect of Internal Audit on Universities’ Reliability and Performance. 987-994. https://doi.org/10.1007/978-3-031-51038-0_106