شناسایی و اولویت‌بندی عوامل مؤثر بر توانمندسازی مؤسسات حسابرسی

Al Shbail, M. O., Jaradat, Z., Al-Hawamleh, A., Hamdan, A., & Musleh Alsartawi, A. M. A. (2025). Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities. Journal of Financial Reporting and Accounting, 23(2), 700-720.

Alma'aitah, R. T., Al-Hajaya, K., Sawan, N., & Alzeban, A. (2024). The impact of remote auditing on audit quality: the moderating role of technology readiness. Managerial Auditing Journal, 39(6), 624-647.

Aminpour Hasankiadeh, A., Moradzadeh Fard, M., Shokri Cheshmeh Sabzi, A., & Hosseini, S. H. (2024). Psychological capital, self-evaluation, job engagement, and dysfunctional auditing behavior. Management Accounting and Auditing Knowledge, 13(52), 29-46.

Azari, V., Hemmati, B., Moradzadeh Fard, M., & Hosseini, S. H. (2025). The role of ethical compatibility components and partner reliability in the success of auditing firm mergers. Management Accounting and Auditing Knowledge, 14(53), 259-273.

Baatwah, S. R., & Abdul Wahab, E. A. (2025). Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality? Managerial Auditing Journal, 40(5), 520-550.

Contrafatto, M., Moggi, S., Gervasio, D., & Montani, D. (2025). Audit society, organisational response and (de-)coupling: an Italian story. Accounting, Auditing & Accountability Journal, 38(2), 537-564.

Dahou, K., & Hacini, I. (2018). Successful employee empowerment: Major determinants in the Jordanian context. Eurasian Journal of Business and Economics, 11(21), 49-68.

El-Helaly, M., & Al-Dah, B. (2025). Auditing standards and audit effort: evidence from related party transactions. Managerial Auditing Journal, 40(4), 451-477. https://doi.org/10.1108/MAJ-12-2023-4176

Fu, S., & Kim, J. B. (2024). Common auditor, knowledge transfer and audit quality: international evidence. Managerial Auditing Journal, 39(7), 753-778. https://doi.org/10.1108/MAJ-12-2023-4167

Haga, J., & Ittonen, K. (2024). Organizational resilience of audit firms - evidence from the outbreak of the COVID-19. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-06-2023-0185

Hosseini, R., Maatoufi, A., Gorkaz, M., & Khozin, A. (2021). Developing a behavioral entropy model for auditors of the Audit Organization: A grounded theory approach. Empirical Studies in Financial Accounting, 18(70), 139-166.

Islam, N., Rahman, M. N., Mridha, E. M., Sharna, J. S., Mosharraf, M., & Nower, N. (2020). How Effective the Employee Training Programs Are? Evidence from Government Banks of Bangladesh. International Journal of Business and Management, 15(9).

Jabbarzadeh, Y., Shahmohammadzadeh, A., Sarvari, R., & Hosseini, S. S. (2019). Providing an empowerment model for commanders and educational managers of the law enforcement force. Police Management Quarterly, 14(2), 261-282.

Jangi, H., Rezaei, N., Abdi, R., & Pakmaram, A. (2023). Explaining the effect of employing different negotiation technique attitudes on providing quality services in auditing. Management Accounting and Auditing Knowledge, 12(45), 183-196.

Kaawaase, T. K. (2022). Anchoring on dynamic auditing capabilities to manage small and medium audit practices in a Covid-19-induced turbulent business environment. Management Matters, 19(1), 73-90. https://doi.org/10.1108/MANM-01-2022-0003

Kazemi, M., & Esmailpour Zanjani, S. (2020). Providing a fuzzy model for evaluating the performance of auditors in auditing firms. Audit Science, 16(64).

Khorasani, A., Javanbakht, A., & Chavoshi, S. S. (2016). Investigating the impact of in-service training on the dimensions of human resource empowerment. Journal of Training and Development of Human Resources, 3(9), 1-20.

Rahman, M. J., Zhu, H., & Yue, L. (2024). Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China. Managerial Auditing Journal, 39(6), 668-699.

Zare, R., Rahnamay Roodpashti, F., Gholami Jamkarani, R., & Dianati Deilami, Z. (2024). Human resource management model in auditing firms using a grounded theory approach. Management Accounting and Auditing Knowledge.

Zhang, C., Mohammed Shah, S., Lau, Y. W., & Manisah Ngalim, S. (2024). The impact of independence, auditors' competence and information technology usage on internal audit quality: Empirical evidence from Chinese commercial banks [Special issue]. Corporate Ownership & Control, 21(3), 18-30.