عوامل موثر بر تصمیم گیری غیربهینه حسابرسان: نقش عدم تحمل ابهام، فشار بودجه زمانی و شواهد اطلاعاتی

Amiruddin, A. (2019). Mediating effect of work stress on the influence of time pressure, work-family conflict and role ambiguity on audit quality reduction behavior. International Journal of Law and Management. https://doi.org/10.1108/IJLMA-09-2017-0223

Amoozad, S., & Hassas Yeganeh, Y. (2020). An Investigation of Factors Influencing Pressures on Auditors and Their Professional (Ethical) Judgments. Quarterly Journal of Financial Accounting Studies, 17(67), 1-26.

Asare, S. K., Trompeter, G. M., & Wright, A. M. (2000). The effect of accountability and time budgets on auditors' testing strategies. Contemporary Accounting Research, 17(4), 539-560.

Bakhtiari, A., Hejazi, R., & Jerjerzadeh, A. (2021). Identifying Factors Affecting the Psychological Characteristics of Auditors in Auditing Judgment. Journal of Accounting and Management Auditing Knowledge(10), 143-158.

Balkir, I. (2015). Effect of Analytical Review Results, Optimism and Pattern for Coping on Audit Effort of Accounting Estimates Canada].

Bamber, E. M., Snowball, D., & Tubbs, R. M. (1989). Audit structure and its relation to role conflict and role. The Accounting Review, 64(2), 285.

Benjamin, D., Brown, S., & Shapiro, J. (2013). Who is "behavioral"? cognitive ability and anomalous preferences. Journal of the European Economic Association, 11(6), 1231-1255. https://doi.org/10.1111/jeea.12055

Deck, C., & Jahedi, S. (2015). The effect of cognitive load on economic decision making: A survey and new experiments. European Economic Review, 78, 97-119. https://doi.org/10.1016/j.euroecorev.2015.05.004

Delavar, A. (2014). Research Methods in Psychology and Educational Sciences.

Etemadi, H., & Jabari, H. (2008). The Role of Accountability in the Quality of Auditors' Judgment. Quarterly Journal of Financial Accounting Research(18), 105-122.

Fathi, Z., Bahar Moghaddam, M., & Pourheidari, O. (2021). Investigating the Impact of Time Budget Pressure on the Relationship Between Dimensions of Philosophical Mindset and Auditor's Professional Judgment: A Structural Approach. Quarterly Journal of Financial Accounting Research, 18(69), 1-28.

Glover, S. (1997). The influence of time pressure and accountability on auditors' processing of nondiagnostic information. Journal of Accounting Research, 35(2), 213-226. https://doi.org/10.2307/2491361

Golshaian, S. M., Sadat Ghaffari, M., & Seyyedi, S. M. (2020). An Investigation of the Impact of Social Pressures, Commitment, and Personality Traits on Auditors' Judgment. Journal of Accounting and Management Outlook, 3(23), 99-117.

Haeridistia, N., & Fadjarenie, A. (2019). The Effect Of Independence, Professional Ethics Auditor Experience On Audit Quality. International Journal of Scientific & Technology Research, 8(02).

Heidari, Z., & Mashayekh, S. (2025). The Consequences of Disclosing Key Audit Matters on Investor Judgment and Decision-Making. Empirical Accounting Research, 15(1), 53-84.

Holt, T., & Loraas, T. (2021). A Potential Unintended Consequence of "Big Data": Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making? Accounting Horizons.

Kadeh, M., & Ali, S. (2011). The Impact of Qualitative Judgment Characteristics on Auditors' Professional Judgment. Auditor Magazine(42).

Karimabadi, M., Hajiha, Z., Jahangirnia, H., & Gholami Jamkarani, R. (2024). A Model for the Professional Code of Conduct of Independent Auditors Based on a Critical Viewpoint. Judgment and Decision-Making in Accounting, 3(1), 105-123.

Khan Mohammadi, M. H., Gorjizadeh, D., & Fahimi, H. (2017). The Relationship Between Demographic Variables and Audit Quality-Reducing Behaviors. Second International Conference on Management and Accounting, Salehian Institute of Higher Education,

Khosh Tinat, M., & Bostanian, J. (2008). Professional Judgment in Auditing. Quarterly Journal of Financial Accounting Research(18), 25-57.

Malone, C. F., & Roberts, R. W. (1996). Factors Associated with the Incidence of Reduced Audit Quality Behaviors. Auditing: A Journal of Practice and Theory, 15(2).

Mascha, M. F., & Miller, C. L. (2010). The effects of task complexity and skill on over/underestimation of internal control. Managerial Auditing Journal, 25(8), 734-755. https://doi.org/10.1108/02686901011069533

Olivia, F., & Ratnawati, K. (2015). the Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality. Procedia - Social and Behavioral Sciences, 211, 328-335. https://doi.org/10.1016/j.sbspro.2015.11.042

Pourmazaheri, M., Khouzin, A., Garkaz, M., & Ma'toufi, A. (2023). The Impact 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.

Rakhshi, M., Azinfar, K., & Nabavi Chashmi, S. A. (2021). The Existing Pressures and Ethical Dilemmas in the Conflict of Price-Audit Quality. Financial Accounting and Auditing Research, 13(50), 173-205.

Richins, G., Stapleton, A., Stratopoulos, T. C., & Wong, C. (2017). Big data analytics: Opportunity or threat for the accounting profession? Journal of Information Systems, 31(3), 63-79. https://doi.org/10.2308/isys-51805

Sepehri, Y., & Pakmaram, A. (2015). Ethical Evaluation and Professional Judgment in Auditing. Second National Conference on Accounting, Management, and Economics of Iran,

Shirowzhan, H., & Fakhari, H. (2024). Clarifying the Decision-Making Mystery: Drivers of Professional Skepticism, Ego Depletion and Overconfidence in Independent Auditors’ Quality of Judgment. Managerial Auditing Journal, 39(7), 821-842. https://doi.org/10.1108/maj-04-2024-4317

Soleimani, C., Jabbarzadeh Kangarlouei, S., Bahri Saleth, J., & Pakmaram, A. (2020). A Model for Predicting Auditors' Professional Judgment. Financial Accounting and Auditing Research, 12(48), 179-201.

Sopp, k. (2023). Audit Budget Surrogation: Substituting the Budget for Audit Risk Florida State University Libraries, Electronic Theses, Treatises and Dissertations].

Sweeney, B., & Pierce, B. (2004). Management control in audit firms: a qualitative examination. Accounting, Auditing & Accountability Journal, 17(5), 779-812. https://doi.org/10.1108/09513570410567818

Sweller, J. (1988). Cognitive load during problem solving: Effects on learning. Cognitive science, 12, 257-285. https://doi.org/10.1207/s15516709cog1202_4

Sweller, J., Chandler, P., Tierney, P., & Cooper, M. (1990). Cognitive load as a factor in the structuring of technical material. Journal of Experimental Psychology: General, 119(2), 176-192. https://doi.org/10.1037//0096-3445.119.2.176

Tat, M. R., Garkaz, M., & Abdoli, M. R. (2022). The Impact of Visual Illusion and Emotional States on Financial Information Analysis and Biased Decision-Making. Studies in Ethics and Behavior in Accounting and Auditing, 2(1), 91-114.

Tsunogaya, N., Sugahara, S., & Chand, P. (2017). The Impact of Social Influence Pressures, Commitment, and Personality on Judgments by Auditors: Evidence from Japan. Journal of International Accounting, Research, 16(3), 17-34. https://doi.org/10.2308/jiar-51761

Wang, P., Yuan, L., & Jie, W. (2017). The joint effects of social identity and institutional pressures on audit quality: The case of the Chinese Audit Industry. International Business Review, 1-17. https://doi.org/10.1016/j.ibusrev.2016.12.007

Whitney, P., Rinehart, C. A., & Hinson, J. M. (2008). Framing effects under cognitive load: The role of working memory in risky decisions. Psychonomic Bulletin and Review, 15(6), 1179-1184. https://doi.org/10.3758/PBR.15.6.1179

Yan, H., & Xie, S. (2016). How does auditors' work sress affect audit quality? Empirical evidence from the Chinese sock market. China Journal of Accounting Research. https://doi.org/10.1016/j.cjar.2016.09.001

Yazdi, Z., Bani Mahd, B., & Nikoumaram, H. (2024). The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting. Financial Accounting and Auditing Research, 16(1), 151-185.

Zandi, A. (2024). Presenting a Model to Investigate the Effective Factors on Auditing Performance with a Risk-Based Approach and Independent Audit Quality. Studies in Ethics and Behavior in Accounting and Auditing, 1(4), 81-114.