بررسی عوامل مؤثر بر سوگیری تأییدی حسابرسان و پیامدهای آن در ارزیابی ریسک حسابرسی و قضاوت حسابرس

Al-Din, S., Al-Hayik, Y., & Abu-Naser, S. S. (2023). Neural Network-Based Audit Risk Prediction: A Comprehensive Study. International Journal of Academic Engineering Research (IJAER), 7(10), 43-51.

Azizi, Y., Sepehri Petro, P., & Imanzadeh, P. (2022). The Impact of Auditors' Cognitive-Behavioral Abilities on Audit Risk Acceptance. Islamic Economics and Banking Journal, 11(40), 337-353.

Brown-Liburd, H., Issa, H., & Lombardi, D. (2015). Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions. Accounting Horizons, 29(2), 451-468. https://doi.org/10.2308/acch-51023

Buchheit, S., Dalton, D. W., Harp, N. L., & Hollingsworth, C. W. (2019). Auditors' bias and sub-conscious processing: Implications for audit quality. Accounting, Organizations and Society, 51, 167-183.

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

Deng, M., Lu, T., & Wen, X. (2023). Does Audit Risk Disclosure Improve or Impair Audit Quality and Investment Efficiency? https://doi.org/10.2139/ssrn.4540951

Eslami Zarei, M. J., Pourali, M. R., Samadi, M., & Asgari, M. H. (2025). Audit warning test on the financial reporting quality. International Journal of Finance & Managerial Accounting, 10(39), 101-118. http://www.ijfma.ir/article_23632.html

Faridi, M., Momeni, A., & Moghaddam, A. (2022). An Audit Risk Assessment Test Influenced by the Disclosure of Corporate Social Responsibility. Accounting and Management Auditing Knowledge, 11(43), 309-321. https://www.jmaak.ir/article_19990.html?lang=en

Faridi Mayvan, M., Momeni, A., & Moghadam, A. (2022). Testing Audit Risk Assessment Under the Influence of Corporate Social Responsibility Disclosure. Accounting and Management Auditing Knowledge, 11(43), 309-321.

Haghighi, R., Bagherpour Velashani, M. A. A., Ghanaei Chamanabad, A., & Abbaszadeh, M. R. (2023). Extending and Ranking the Audit Judgment Factors in an Emerging Market With an Emphasis on Cognitive Neuroscience. Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies), 16(2), 549-566.

He, J. (2023). Study on the Impact of Digital Transformation on Audit Risks of Accounting Firms: The Case of Grant Thornton. Frontiers in Business, Economics and Management, 9(2), 269-274. https://doi.org/10.54097/fbem.v9i2.9297

Hendar, F., & Harahap, D. (2023). The influence of time budget pressure, auditor experience, and auditor competence on audit judgment. Kajian Akuntansi, 24(8), 374-387. https://doi.org/10.29313/kajian_akuntansi.v24i2.2671

Heydinejad, G., Jamshidi Navid, B., & Ghanbari, M. (2021). The Relationship Between Audit Committee Effectiveness and Audit Risk. Accounting and Auditing Research, 13(52), 185-206.

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.

Kang, Y. J., Trotman, A. J., & Trotman, K. T. (2015). The Effect of an Audit Judgment Rule on Audit Committee Members' Professional Skepticism: The Case of Accounting Estimates. Accounting, Organizations and Society, 46, 59-76. https://doi.org/10.1016/j.aos.2015.03.001

Lǐ, Y. (2021). Audit Risk Evaluation Model for Financial Statement Based on Artificial Intelligence. Journal of Computing and Information Technology, 28(3), 207-223. https://doi.org/10.20532/cit.2020.1005180

Ma'rouf, N. N. (2025). Presenting a Conceptual Model for Financial Internal Controls Based on Contingent Risks and Government Financial Reporting Transparency (Case Study: Kurdistan Regional Government of Iraq). Scientific-Research Quarterly of Accounting and Management Auditing Knowledge, 14(3), 279-297.

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.

O. Abu-Mehsen, D., Abu Nasser, M. S., Hasaballah, M. A., & Abu-Naser, S. S. (2023). Predicting Audit Risk Using Neural Networks: An In-depth Analysis. International Journal of Academic Information Systems Research (IJAISR), 7(10), 48-56.

Pasandideh Fard, F., Vadizadeh, k., & Sepasi, S. (2020). Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Research]. Iranian journal of Value & Behavioral Accounting, 5(9), 301-334. https://doi.org/10.29252/aapc.5.9.301

Pawitra, D. A. K., & Suhartini, D. (2019). The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy. Journal of Economics, Business, & Accountancy Ventura, 22(2), 264-273. https://doi.org/10.14414/jebav.v22i2.1755

Porcuna-Enguix, L., Bustos-Contell, E., Serrano-Madrid, J., Labatut-Serer, G., & Public Company Accounting Oversight, B. (2021). Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory The process for Board determinations regarding firms’ efforts to address quality control criticisms in inspection reports. Mathematics, 9(23), 3065. https://doi.org/10.3390/math9233065

Saeed Zarei, S., & Haji, M. H. R. (2025). Auditor Report Type and Defensive and Offensive Strategies of Companies. Journal of New Approaches in Management Sciences, 5(3), 230-240. magiran.com/p2846885

Sanusi, Z. M., Iskandar, T. M., Monroe, G. S., & Saleh, N. M. (2018). Effects of goal orientation, self-efficacy and task complexity on the audit judgment performance of Malaysian auditors. Accounting, Auditing & Accountability Journal.

Sopp, k. (2023). Audit Budget Surrogation: Substituting the Budget for Audit Risk Florida State University Libraries, Electronic Theses, Treatises and Dissertations].

Tabatabaee hakim, s. M., Garkaz, M., & Abdoli, m. (2022). Presenting the model of the effect of behavioral bias on reliance and adjustment on the judgment of Tehran Stock Exchange auditors [Research]. Islamic Economics & Banking, 11(38), 367-412. http://mieaoi.ir/article-1-1180-en.html

Vahdani, M., & Mohammadi Mehr, J. (2024). The Relationship Between Integrated Financial Reporting and Profit Forecast Bias and Stock Price Informativeness. Financial Accounting and Auditing Research, 16(1), 79EP - 103.

Vatanparast, M., Ebrahimi, M., Rezaeifarzin, & Mohammadi Nodeh, F. (2021). Factors Influencing Tax Auditors' Bias in Professional Judgments. Accounting and Auditing Reviews, 28(2), 181-205.

YaghobNejad, A., Samadi, L. M., & Poorali, M. (2022). Evaluating the Effect of Auditors' Individual Psychological Bias and Personality Dimensions on Audit Quality. https://www.sid.ir/paper/416256/en

Zaraeian, H., & Hejazi, M. (2023). Presenting a Tax Audit Risk Model in the Comprehensive Tax Plan Using a Combined ISM-ANP Approach. Empirical Accounting Research, 13(1), 61-80.