ارائه مدل بهره‌وری مؤسسات حسابرسی با رویکرد تئوری محدودیت‌ها

Aghaei, S., & Kianpour, M. (2022). Applying the Theory of Constraints to Enhance Efficiency in Auditing Services: An Empirical Study in the Middle East. International Journal of Accounting and Financial Research, 12(4), 55-72.

Al-Azawi, R. K., Al-Shami, A. M., & Al-Samarrai, A. A. (2023). Productivity Measurement in Professional Service Firms: A Systematic Literature Review and Future Research Agenda. Journal of Business Economics and Management, 27(1), 101-120.

Alles, M. G. (2015). Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession. Accounting Horizons, 29(2), 423-429.

Armstrong, M., & Taylor, S. (2020). Armstrong's Handbook of Human Resource Management Practice. Kogan Page.

Boustani, F., & Darabi, R. (2023). Identifying Factors Affecting the Qualitative Ranking of Audit Firms. Financial Accounting and Auditing Research, 15(57), 121-148.

Brewster, C., Chung, C., & Sparrow, P. (2016). Globalizing Human Resource Management. Routledge.

Budi, S., & Kurniawati, D. (2025). The Influence of Stakeholder Pressure and Audit Quality on Sustainability Performance. IJESS International Journal of Education and Social Science, 6(1), 139-147.

Christensen, B. E., Glover, S. M., & Wood, D. A. (2016). Extreme Estimation Uncertainty in Fair Value Measurements: Implications for Audit Assurance. Auditing: A Journal of Practice & Theory, 35(3), 39-56.

Daft, R. L., & Lengel, R. H. (2018). Information Richness: A New Approach to Managerial Behavior and Organizational Design. Routledge.

Daidj, N. (2023). The Digital Transformation of Auditing and the Evolution of the Internal Audit. Routledge.

DeFond, M., & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58(2-3), 275-326.

Esmaili Kakroudi, A., Taghipourian, Y., Pourali, M., & Alikhani, R. (2024). The Effect of Audit Firm Ranking on Audit Quality with Emphasis on Social Identity. Management Accounting and Auditing Knowledge, 15(58), 347-366. https://doi.org/10.22034/jmaak.2025.68986.3883

Faghihi, M. R., Rahnama Roudposhti, F., Khanmohammadi, M. H., & Badiei, H. (2024). Presenting an Appropriate Model for Performance Accounting of Technology Industry Drivers Based on the Theory of Constraints. Management Accounting and Auditing Knowledge, 15(58), 367-381. https://doi.org/10.22034/jmaak.2025.23873

Francis, J. R. (2011). A Framework for Understanding and Researching Audit Quality. Auditing: A Journal of Practice & Theory, 30(2), 125-152.

Golden, J., Mammadov, B., & Vakilzadeh, H. (2026). The Impact of Corporate Culture Similarity between Audit Firms and Their Clients on Financial Reporting Quality. The British Accounting Review, 101839.

Goldratt, E. M., & Cox, J. (2023). The Goal: A Process of Ongoing Improvement. Routledge.

Haniffa, R., Hudaib, M., & Junaid, S. (2025). AI-Driven Judgment Support Systems: Restructuring the Audit Bottleneck through Cognitive Augmentation. Auditing: A Journal of Practice & Theory, 44(2), 145-168.

Izmailov, A. (2014). If Your Company Is Considering the Theory of Constraints. Procedia - Social and Behavioral Sciences, 150, 925-929.

Kaplan, R. S., & Mikes, A. (2012). Managing Risks: A New Framework. Harvard business review, 90(6), 48-60.

Khoshroo Moeini, A., Mousavi Shiri, S. M., & Salehi, M. (2025). Explaining the Application Model of Theory of Constraints in Iranian Commercial Banks. Strategic Management Accounting Quarterly, 2(1), 121-136. https://doi.org/10.22034/smajournal.2025.521046.1020

Kpmg, L. L. P. (2025). Internal Audit Beyond 2025.

Li, Y., H, X., L, X., D, Z., & X, Z. (2025). The Role of Confucianism in Audit Firms in Mitigating Corporate Financial Restatements. Journal of Asian Economics, 102025.

Mashayekhi, B., Afrasiab, A., Mokhtarian, R., & Azizzadeh Parikhani, Z. (2025). Corporate Governance Quality and Timeliness of Financial Reporting: The Moderating Role of Internal Audit Quality. Professional Auditing Research, 5(19), 94-117. https://doi.org/10.22034/jpar.2025.2050194.1379

Mihret, D. G., James, K., & Mula, J. M. (2010). Internal Audit Effectiveness: An Expansion of Present Methods. Managerial Auditing Journal, 25(2), 182-201.

Mohamed, Z., & Salim, B. (2026). From Resource Management to Flow Management in Audit Engagements: A TOC Perspective on Digital Transformation Impact. Accounting, Organizations and Society, 98, 100775.

Oliveras, E. (2020). Auditoría como proceso comunicativo: transparencia, rendición de cuentas y complejidad empresarial Universidad de Barcelona].

Pereira, G. B., Soardi, G., Attanasio, A., & Frazzon, E. M. (2025). Applying Theory of Constraints (TOC) to Digital Twins: Simulation and Managerial Outputs. Procedia CIRP, 134, 717-722.

Salehi, S. M., & Khanmohammadi, M. H. (2018). Evaluating Economies of Scale in Listed Banks Using Concepts of the Theory of Constraints. Financial Knowledge of Securities Analysis, 3(39), 69-81.

Şamil, S. (2025). Measuring the Productivity of Audit Firms in Türkiye: A Malmquist Index Approach. Denetişim, 32, 65-76. https://doi.org/10.58348/denetisim.1586374

Sivagnanam, M., & Gupta, S. (2024). Integrating Lean and Theory of Constraints in Knowledge Work: A Framework for Continuous Improvement in Consulting and Audit Practices. European Journal of Operational Research, 315(3), 987-1001.

Tanhaei, F. (2025). Determining the Production Mix in Environments with Multiple Constraints Considering Bottleneck Priorities. Sharif Journal of Industrial Engineering and Management, 40(2), 99-110.

Tricker, B. (2022). Corporate Governance: Principles, Policies, and Practices. Oxford University Press.

Yazdanian, M., & Dastgir, M. (2019). The Effect of Audit Firm Efficiency on Effective Risk-Based Auditing Implementation. Management Accounting and Auditing Knowledge, 8(31), 93-104.