تحلیل شبکه‌ای شاخص‌های حسابرسی عملکرد بانک‌های دولتی و اولویت‌بندی آن‌ها مبتنی بر نظریۀ داده‌بنیاد و تکنیک OPA

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Babajani, J. f., & Doust Jabbarian, J. (2017). A Model for Establishing a Performance Auditing System in Iranian Public Sector Institutions. Knowledge of Accounting and Management Auditing, 6(21), 143-153.

Bagheri, M., & Lotfallian, M. (2024). Examining the Impact of Financial and Operational Risks on Audit Quality in Companies Listed on the Tehran Stock Exchange. 7th International Conference on Innovative Ideas in Management, Economics, Accounting, and Banking, https://civilica.com/doc/2023922/

Baugh, M., Ege, M. S., & Yust, C. G. (2021). Internal control quality and bank risk-taking and performance. Auditing: A Journal of Practice & Theory, 40(2), 49-84. https://doi.org/10.2308/AJPT-19-037

Fatah, N. A., Hamad, H. A., & Qader, K. S. (2021). The Role of Internal Audit on Financial Performance Under IIA Standards: A Survey Study of Selected Iraqi Banks. QALAAI ZANIST JOURNAL, 6(2), 1028-1048. https://doi.org/10.25212/lfu.qzj.6.2.38

Gard, A., Momeni, A. R., & Safainaseb, A. (2018). Investigating the factors affecting the success of performance audit in the National Accounts Court with a fuzzy approach (Vol. 77).

Gerd, A., Mo'meni, A., & Safaeinasab, A. (2019). Investigating Factors Affecting the Success of Performance Auditing in the Audit Court of Iran with a Fuzzy Approach. Audit Knowledge, 77, 166-189.

Ghatabi, M., Khodadadi, V., Jerjerzadeh, A., & Kaab Amir, A. (2024). Examining the Impact of Accrual Earnings Management Mechanisms on the Predictive Power of Bankruptcy Models. Journal of Accounting and Management Auditing, 13(50), 45-60.

Habashi, N. m., Hamidian, M., Azar, A., Bozorg Asl, M., & Bayat, K. (2021). Identifying the Fundamental Elements of Performance Auditing in the Iranian Public Sector (Based on Process and Capability Models). Audit Knowledge, 21(85), 136-207.

Hamza, M., Alkabbji, R., Almbydeen, T. H., Almubaydeen, A., & Bajunaid, K. (2023). The Impact of Applying Electronic Internal Auditing in Raising the Efficiency of Financial Performance in Jordanian Commercial Banks. In B. A. M. Alareeni & I. Elgedawy (Eds.), Artificial Intelligence (AI) and Finance. Springer. https://doi.org/10.1007/978-3-031-39158-3_49

Kahkhai Akbari, R., Khouzin, A., & Bokharaeian, M. (2024). A model for managing financial stress in the banking industry. Third National Conference on New Approaches in Accounting, Auditing, and Finance, Aliabad. https://mieaoi.ir/browse.php?a_id=1356&sid=1&slc_lang=en

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Kamyabi, Y., Malekian, E., & Khanlari, M. (2018). Explaining the Components of Performance Auditing in the Iranian Public Sector with an Emphasis on Environmental and Social Performance. Audit Knowledge, 18(71), 57-76.

Khanam, Z. (2024). Effectiveness of internal auditing from the lens of internal audit factors: empirical findings from the banking sector of Bangladesh. Journal of Financial Crime, ahead-of-print, ahead-of-print. https://doi.org/https://doi.org/10.1108/JFC-11-2023-0299

Mahmoudkhani, M., & Ahmadi, R. (2018). Performance Auditing with Emphasis on the Public Sector. Accounting and Auditing Research, 8(2), 71-98.

Malek Hosseini, H. R., Arab Salehi, M., & Foroughi, D. (2025). The impact of board characteristics through modern management accounting techniques on firms' financial performance. Management Accounting and Auditing Knowledge, 14(54), 17-36.

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Nikbakht, M. R., & Rahimipour, A. (2022). Organizational performance evaluation using the sustainable balanced scorecard model (Case study: Bank Sarmayeh). Accounting and Management Auditing Knowledge, 11(41), 63-79. https://www.jmaak.ir/article_19152_8d42f01f968ca40050a5b20fc100cd8a.pdf

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Roshan, M., & Khodarahmi, S. (2024). Measuring Credit Risk and Capital Adequacy Considering the Size and Ownership Structure of Listed Banks in Iran Based on the Generalized Method of Moments (GMM) Panel Model. Management Accounting and Auditing Knowledge, 14(54), 313-329. https://www.jmaak.ir/article_23582.html

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Seyedi, P., Borhani, S. A., Maleki, M. H., & Adeli, O. (2025). Investigating the impact of intra-organizational factors on the quality of performance-based budgeting implementation in project-oriented organizations in Iran's housing sector. Studies in Ethics and Behavior in Accounting and Auditing, 4(1), 115-134.

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Surifah, S. (2023). The Impact of Shareholders, Intellectual Capital, Auditor Reputation, and Liabilities Level on Tax Evasion in Indonesian Manufacturing Companies. International Journal of Finance & Banking Studies (2147-4486), 12(2), 87-97. https://doi.org/10.20525/ijfbs.v12i2.2771

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Van, H. N., Hai, P. T., & Hai, G. H. (2023). Determinants of External Auditor Selection and Firm Performance From a Commercial Bank Manager’s Perspective: Evidence From Vietnam. Banks and Bank Systems, 18(1), 53-67. https://doi.org/10.21511/bbs.18(1).2023.05

Weihrich, D. (2018). Performance auditing in Germany concerning environmental issues. Sustainability Accounting, Management and Policy Journal, 9(1), 29-42. https://doi.org/10.1108/SAMPJ-04-2017-0036