فراتحلیل مولفه‌های اثرگذار بر ارتقای کیفیت قضاوت حسابرسان

Abdallah, B. A. M., Ghanem, M. G., & Hijazi, W. H. (2024). Analyzing the Factors That Affect Auditor's Judgment and Decision Making in Lebanese Audit Firms. Journal of Risk and Financial Management, 17(2), 1-25.

Audit Standards Compilation, C. (2020). Auditing Standards: Publication 160. Audit Organization.

Audit Standards Compilation, C. (2021). Auditing Standards: Publication 124. Audit Organization.

Badpa, B., Sabzalipour, F., & Hajizadeh, F. (2024). Investigating the Effect of Client Characteristics on Auditor Supportive Attitude in the Judgment and Decision-Making Process. Audit Knowledge(85), 394-417.

Barrainkua, I., & Pike, M. E. (2017). The Influence of Auditors' Professionalism on Ethical Judgment: Differences among Practitioners and Postgraduate Students. Spanish Accounting Review. https://doi.org/10.1016/j.rcsar.2017.07.001

Bomani Mohammadabadi, M., & Rouyaei, M. A. (2022). The Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment. Management Accounting and Auditing Knowledge, 11(44), 145-158.

Chand, P. (2017). The Effects of Ethnic Culture and Organizational Culture on Judgments of Accountants. Advances in Accounting, Incorporating Advances in International Accounting, 28, 298-306. https://doi.org/10.1016/j.adiac.2012.09.007

Deliu, D. (2024). Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence. Audit Financiar, 22(176), 724-741.

Doupnik, T. S., & Richter, M. (2018). The Impact of Culture on the Interpretation of "In Context" Verbal Probability Expressions. Journal of International Accounting Research, 3(1), 1-20.

Farajzadeh Dehkordi, H. (2020). The Relationship of Personality Traits and Gender with Accountants' Ethical Judgment: Evidence Based on Field of Study. Value and Behavioral Accounting, 4(7), 181-208.

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.

Golshaian, S. M., Ghaffari, M. S., & Seyedi, S. M. (2020). Investigating the Effect of Social Pressures, Commitment, and Personality Characteristics on Auditors' Judgment. Accounting and Management Perspective, 3(23), 99-117.

Hanum, Z., & Rahmadana, F. (2024). The Impact of Auditor Competence and Auditor Experience on Audit Judgement, Mediated by Task Complexity, within Public Accounting Firms in the City of Medan. Journal of Law and Sustainable Development, 12(1), 1-14. https://doi.org/10.55908/sdgs.v12i1.1925

Hassas Yeganeh, Y., & Amouzad Mahdiraji, S. (2020). Investigating Factors Affecting Auditors' Professional (Ethical) Judgment and Pressures Imposed on Them. Empirical Studies in Financial Accounting, 17(67), 1-26.

Javadi, H., Hosseini, S. H., Hemmati, B., & Shokri, A. (2022). The Effect of Dark Personality Traits and Individual Accountability on Auditors' Skepticism and Professional Judgment. International Journal of Finance and Managerial Accounting, 9(35), 65-77.

Kohandel, Z., Doaei, M., & Zamanianfar, L. (2025). The Effectiveness of Cognitive Biases on Audit Error Based on the Structural Equation Modeling Approach. Investment Knowledge, 14(4), 507-526.

Malek Asgar, H. R., & Pourzamani, Z. (2023). The Effect of Auditors' Identity on the Commercialization of Audit Firms Considering the Mediating Role of Auditors' Judgment. Accounting and Auditing Research, 15(58), 29-46.

Mirmohammadi Shekhtaei, S. M. (2024). The Effect of Auditor Personality Characteristics on Judgment Power and Performance Quality. Management and Accounting Inquiry, 4(3), 173-197.

Moradi, M., Salehi, M., & Mahdi Balah, S. F. (2024). The Effect of Personality Type, Audit Firm Size and Age on the Professional Judgment of Iraqi Auditors. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-06-2024-0206

Moshiri Kaab, M., & Kaab Omair, A. (2018). Investigating the Relationship between Islamic Ethics of Audit Reporting and Professional Judgment. Third Annual National Conference on Economics, Management, and Accounting, Ahvaz.

Namazi, M., & Momtazian, A. (2022). Investigating, Identifying, and Prioritizing Factors Affecting Auditors' Professional Judgment and Decision-Making Using Content Analysis and Fuzzy Screening Technique. Management Accounting and Auditing Knowledge, 189-207.

Nazaripour, M., & Zakizadeh, B. (2026). Investigating the Effect of Islamic Intrinsic Religiosity on Auditors' Judgment. Management Accounting and Auditing Knowledge, 15(1), 21-39.

Nezami, A., Pourheidari, O., & Pakdaman, M. (2020). Investigating the Effect of Personality Traits (Conscientiousness and Agreeableness), Feeling-Thinking, and Risk-Taking on Auditor Judgment Considering the Mediating Role of Self-Efficacy. Financial Accounting Knowledge, 7(1), 1-24.

Piralilou, H. (2018). Investigating the Relationship between Auditors' Professional Commitment and Ethical Judgments with Emphasis on Their Age among Auditors Working in the Audit Organization. Fourth National Conference on Applied Research in Management, Economics, and Accounting Sciences in Iran, Tehran.

Pourmazaheri, M., Khouzin, A., Garkaz, M., & Matoufi, A. (2023). Investigating the Effect of Auditors' Professional Judgment on Audit Quality with the Mediating Role of Auditors' Professional Resilience. Studies in Ethics and Behavior in Accounting and Auditing, 3(4), 63-80.

Rostami Mazouei, N., & Salehi Moridani, S. (2019). The Effect of Emotional Intelligence on Auditor Judgment. Third National Conference on Modern Management and Accounting Studies in Iran, Karaj.

Rouhi Shahalibeyglou, D., Hejazi, R., Abdi, R., & Aghdam Mazrae, Y. (2021). The Effect of Positive Personality on Auditors' Professional Judgment. Management Accounting and Auditing Knowledge, 10(40), 151-165.

Saeedi Garaghani, M., & Naseri, A. (2017). The Effect of Personality Type on Auditor Professional Judgment in Allocating Time Budget to Accounts Containing Estimates. Value and Behavioral Accounting, 2(3), 169-184.

Safajou, M., & Pourzamani, Z. (2021). The Effect of Professional Skepticism on Auditors' Judgment and Decision-Making Considering the Mediating Role of Individual Creativity. Management Accounting and Auditing Knowledge, 10(39), 337-349.

Safikhani, R., Safarzadeh, M. H., & Esna Ashari, H. (2022). Investigating the Relationship between Professional Skepticism and Client Knowledge on Auditor Judgment. Journal of Accounting Knowledge, 13(1), 59-82.

Salehi Kamamardakhi, S. S., Azadi, K., & Vatanparast, M. R. (2024). The Effect of Ethics and Organizational Culture on Auditor Professional Judgment. Management Accounting and Auditing Knowledge, 13(4), 313-322.

Salmani, C., Bahri Sales, J., Jabbarzadeh Kangarlooei, S., & Pakmaram, A. (2022). Identifying the Dimensions, Components, and Indicators for Predicting Auditors' Professional Judgment. Management Accounting and Auditing Knowledge, 11(4), 1-13.

Santos, C. A. D. (2022). Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing. Journal of Contemporary Administration, 25(5), 1-17.

Sayadi, S. (2019). Investigating Audit Evidence in Identifying the Appropriateness of Financial Statement Reliability and Internal Audit Professional Judgment. Fifth International Conference on New Research Achievements in Social Sciences, Educational Sciences, and Psychology, Tehran.

Setiawan, W. Y., & Iswari, T. I. (2016). The Effects of Job Cognition and Personality Type on Auditor Judgment. Jurnal Siasat Bisnis, 20(1), 14-23.

Shahriari, M., Abdoli, M. R., & Shahri, M. (2022). Investigating the Effect of Individual Favorability on Auditors' Judgment. Modern Research Approaches in Management and Accounting, 6(22), 1015-1030.

Shiravazhan, H., & Fakhari, H. (2024). Ego Reduction, Professional Skepticism, and the Quality of Judgment and Decision-Making in Forensic Auditors. Accounting and Auditing Review, 31(2), 290-314.

Silva, R., Costa, P., & Oliveira, L. (2025). The Auditing Profession and Artificial Intelligence: A Focus on Human Judgment and Accountability. Journal of Business Ethics, 186, 345-367.

Sotoudeh, M., Pourheidari, O., & Khodamipour, A. (2023). Investigating the Effect of Job Pressure and Professional Skepticism on Auditor Judgment. Accounting and Auditing Research, 15(58), 5-28.

van Beest, F., & Pinsker, R. (2024). Measuring Novice Auditor Orientation and Its Impact on Judgment. Managerial Auditing Journal, 39(3), 217-237. https://doi.org/10.1108/MAJ-04-2023-3895

Williams, J. (2024). The Impact of Cognitive Biases on Auditors' Judgment. International Journal of Auditing, 21(3), 154-179.

Yadgari, K., Nasir, E., & Jabari Khuzani, A. (2025). The Impact of Auditors' Workload and Audit Quality on Organizational Disclosure with the Mediating Role of Organizational Culture. Organizational Culture Management Quarterly, 23(2), 139-152. https://jomc.ut.ac.ir/article_99970.html

Yaghoubi Salehabadi, R., & Pourzamani, Z. (2022). Analysis of the Relationship between Professional Identity and Ethical Orientation with Independent Auditors' Ethical Judgment. Ethics in Science and Technology, 17(3), 131-138.

Yudhistira, R. A., & Habiburochman, H. (2017). The Influence of Organizational Culture, Professional Commitment and Level of Religiosity to Ethical Judgment of the Auditor: Indonesia Evidence. The Indonesian Journal of Accounting Research, 20(2), 215-236.