ارائه الگوی حسابرس مسئول در پیشگیری و کشف تحریف و اشتباه

Andini, N., Kuntadi, C., & Pramukty, R. (2025). Literature Review of Analysis of The Reputation of Public Accounting Firms as Influenced by The Quality of Audit Results, Ethics, Integrity, and Auditor Experience. Jurnal Stagflasi: Ekonomi, Manajemen dan Akuntansi, 3(1), 1-12.

Bigpanah, B., Athnaeashari, H., Hoshi, A., & Asadi, G. (2022). Accountability of Auditing Firms: A Content Analysis Approach. Accounting and Auditing Reviews, 29(2), 213-241.

Budi, N. Y., Wulansari, D., & Yanti, H. (2023). Influence of Management Accounting Practices on MSMEs Firms Performance. International Journal of Contemporary Accounting, 5(2), 103-124. https://doi.org/10.25105/ijca.v5i2.17056

Chung, C. Y., Hur, S. K., & Liu, C. (2019). Institutional investors and cost stickiness: Theory and evidence. The North American Journal of Economics and Finance, 47, 336-350. https://doi.org/10.1016/j.najef.2018.05.002

Deng, X., & Tu, J. (2022). Institutional Investor Heterogeneity, Accounting Information Quality and Enterprise Performance. Frontiers in Business, Economics and Management, 4(2), 153-163. https://doi.org/10.54097/fbem.v4i2.877

Faraji, O., Asadi, M., & Khodakrami, M. (2024). The moderating role of drought in the relationship between corporate social responsibility and financial performance. Accounting and Auditing Reviews, 31(1), 123-153.

González, P. S., Vanti, A. A., & de Iudícibus, S. (2023). Corporate governance and management accounting to reduce agency conflicts. Cuadernos de Contabilidad, 24(24), 1. https://doi.org/10.11144/Javeriana.cc24.cgma

Hadinya, S., Pakmaram, A., Abdi, R., & Ja'fari, A. (2022). Designing a Model for the Rational Decision-Making Process in Auditing with a Grounded Theory Approach. Accounting and Auditing Reviews, 29(4), 738-757.

Hamilton, R. J., & Smith, D. L. (2021). The impact of fraud on management fraud strategies and auditors' assessments of fraud in the United States. Journal of Accounting Research, 59(2), 315-335. https://doi.org/10.1111/1475-679X.12345

Houghton, J. W., & Jabb, M. H. (2020). Disclosure of materiality levels and fraud detection in auditing. Journal of Auditing and Assurance, 43(3), 270-285. https://doi.org/10.1111/j.1468-0383.2020.00360.x

Humphrey, C., Moizer, P., & Turley, S. (2020). The audit expectations gap. Critical Perspectives on Accounting, Accounting Review, 3(4), 137-161. https://doi.org/10.1016/1045-2354(92)90008-F

Kahzadi Ta'neh, A. (2020). Audit Materiality Level: The Expectation Gap Between Auditors and Users of Audit Reports. Accounting and Management Outlook Quarterly, 3(24), 57-68.

Kihara, E. (2023). Working Capital Management Practices on Profitability of Manufacturing Firms Listed in Nairobi Securities Exchange, Kenya. International Journal of Current Aspects in Finance, Banking and Accounting, 5(2), 71-90. https://doi.org/10.35942/w7mt2g66

Kuram, A., & Wang, T. (2020). The impact of disclosing key audit matters and the accuracy of accounting standards on fraud detection. Accounting and Business Research, 50(5), 560-580. https://doi.org/10.1080/00014788.2020.1783122

Mehrabanpour, M. R., Karami, G., & Jandaqi Qomi, M. (2021). SWOT Analysis for the Independent Auditing Profession in Iran. Accounting and Auditing Reviews, 28(2), 359-397.

Rajabi, M. (2025). The impact of cultural differences and professional norms on environmental auditors' behavior. International Journal of Auditing and Professional Ethics, 4(1), 50-72.

Riyadi, T., Supriatiningsih, S., & Suhadasyah, M. A. (2025). The Effect Of Objectivity, Independence And Professional Ethics On Audit Quality. Jurnal Ilmiah Akuntansi Kesatuan, 13(1), 129-138. https://doi.org/10.37641/jiakes.v13i1.3216

Valian, H., Abdoli, M., & Aroei, M. (2018). Adjusting the Audit Expectations Gap Based on Human Resource Strategies through Rough Theory and Gray Theory Approach. Management Accounting Quarterly, 11(39), 137-115.