تدوین الگوی بومی پایداری اخلاقی حسابرسان بر اساس نظریه داده‌بنیاد

Daryaei, A., & Azizi, A. (2024). Explaining the Relationship Between Ethics, Experience, and Professional Competence of Auditors and Audit Quality. Journal of Financial Accounting Knowledge, 5(1), 79-99.

Eskoo, V., Moradi, M., & Shayegan Mehr, R. (2025). The impact of critical thinking on the job performance of auditors considering the mediating role of ethical reasoning. Judgment Quarterly. https://www.magiran.com/paper/2950691/

Filsaraei, M., & Sadeghi, M. S. (2024). The Impact of Professional Ethics, Social Structure, and Religious Attitude on Auditors' Judgments: A Comparison of the Environments in India and Iran. Iranian Journal of Accounting, Auditing and Finance, 8(4), 51-69.

Goudarzi, S., Hemmatfar, M., & Janani, M. H. (2025). A model for identifying the personality and ethical characteristics of independent auditors in the country. Management Accounting and Auditing Knowledge, 14(56), 383-394.

Hajiah, Z., & Hamysian Kashani, Z. (2024). Presenting a Model to Increase the Quality of Auditing Documentation Based on Ethical Intelligence, Spiritual Intelligence, and Behavioral Background of Audit Partners. Journal of Financial Accounting Knowledge, 11(1), 30-31.

Hajiha, Z., & Fattahi Bafghi, S. (2025). Culture of applying auditing standards in corporate document management by auditors: An ethnographic approach. Studies of Ethics and Behavior in Accounting and Auditing, 5(1), 77-94. https://doi.org/10.71907/sebaa.2025.1091

Jadid, R., Pakmaram, A., Rezaei, N., & Abdi, R. (2025). The role of social trust structures in auditors' ethical responsibility. International Journal of Nonlinear Analysis and Applications, 16(7), 121-133.

Johnson-Snyder, A., Killingsworth, B., Reed, A., & Eseryel, U. (2024). Auditors' Perception of Their Regulator Within Their Social Group. Journal of Leadership Accountability and Ethics, 19, 46-61.

Kartal, M. T., & Depren, S. K. (2021). Evaluating the Effectiveness of the Coordination Between Internal Control and Internal Audit: A Survey-Based Analysis on Turkish Banking Sector. In K. T. Çalıyurt (Ed.), Ethics and Sustainability in Accounting and Finance, Volume II. Springer. https://doi.org/10.1007/978-981-15-1928-4_8

Kasireddy, J. R. (2025). The Ethical Implications of AI in Financial Market Surveillance: Are We Over-Monitoring Traders? European Journal of Accounting Auditing and Finance Research, 13(4), 17-36. https://doi.org/10.37745/ejaafr.2013/vol13n41736

Khodabakhshi Parijan, K., & Gerami, A. (2024). Independent auditors' evaluation of internal audit functions. Studies of Ethics and Behavior in Accounting and Auditing, 4(4), 143-164. https://doi.org/10.71907/sebba.2025.03151121643

Mashaikhi, B., & Taheri, Z. (2024). Developing a Model of Ethical Challenges in Accounting. Management Accounting and Auditing Knowledge, 13(50), 105-120.

Moeinodin, M., O'Zodi, Z., & Mirhosseini, M. (2024). A Review of International Studies on the Topic of Professional Conduct in Auditing in the Web of Science Database. Journal of Ethics and Behavior in Accounting and Auditing(11), 28-47.

Mokhtari Khuzani, M. (2024). Investigating the Impact of Cultural, Social, and Ethical Capital on Audit Quality: A Case Study of Mofid Rahbar Audit Firm. Proceedings of the Third International Congress on Management, Economics, Humanities, and Business Development, https://civilica.com/doc/2051389/

Nguyen, L. A., Dellaportas, S., Vesty, G. M., Pham, V. A. T., Jandug, L., & Tsahuridu, E. (2024). The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam. Accounting, Auditing & Accountability Journal, 35(2), 325-354. https://doi.org/10.1108/AAAJ-05-2020-4573

Norouzi Asl Balkanjou, M. (2024). The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and the Tax Gap. Journal of Ethics and Behavior in Accounting and Auditing, 4(1), 49-80.

Noshazar, M., Arab, R., & Gholamrezapour, M. (2024). Joint Effect of Ethical Idealism and Professional Skepticism on Auditor Fraud Detection (Case Study of Supreme Audit Court Employees). Audit Science, 24(95), 130-153. http://danesh.dmk.ir/article-1-3139-fa.html

Rahmani Picha, N., Heidarpour, F., & Jahanshad, A. (2023). The Impact of Ethical Behavior Theory and Machiavellianism on Tax Compliance to Support Sustainability Reporting. Journal of Management Accounting and Auditing Knowledge, 12(45), 499-513. https://www.jmaak.ir/article_21484.html?lang=en

Rezaei, M., Fallah, R., Maranjory, M., & Rostami Mazoee, N. (2024). Provide a structural model of audit quality based on the impact of auditing professional ethics and the moderating role of organizational culture. 15(2), 285-299.

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.

Samagaio, A., Francisco, P. M., Felício, T., & Verga Matos, P. (2025). The Relationship between Time Pressure, Ethical Culture and Audit Quality. Management Decision. https://doi.org/10.1108/MD-04-2024-0870

Sari, G. I., Suhaili, A., & Lesfandra, L. (2024). The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality. Journal of Internal Audit, 7(1), 300-316.

Seyfi, S., Gorji zadeh, D., & Khoshkar, F. (2024). The effect of auditors' competency, professional ethics and diversity of auditors signing audit report on the quality of financial reporting in the stock exchange from. Journal of Accounting and Management Vision, 7(88), 43-70.

Shadkami, M., Bokharaeian, M., Naderian, A., & Dardi Gorganli, J. (2024). An Ethics-Centered Model for Adopting Information Technology in Internal Auditing. Ethics in Science and Technology, 19(5), 229-236. https://doi.org/10.22054/qjma.2024.82520.2625

Sheikh Najafi, M., & Azizzadeh, T. (2025). The Effect of Audit Quality on Environmental, Social, and Governance Performance with Emphasis on Financial Reporting Quality Proceedings of the First National Conference on Professional Ethics and Social Responsibility in Management and Financial Sciences with an Islamic Approach, Urmia. https://civilica.com/doc/2441689 https://civilica.com/doc/2441689

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.

Sonjaya, Y. (2024). The Influence of Corporate Culture on Audit Practices and Ethics. Golden Ratio of Auditing Research, 4(2), 107-124. https://doi.org/10.52970/grar.v4i2.394

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.

Zaky, A. M. A. F., & Widuri, R. (2025). How Does Risks And Ethical Issues Impact The Adoption Of Artificial Intelligence In Auditing? Journal of Theoretical and Applied Information Technology, 103(5), 1877-1890. https://jatit.org/volumes/Vol103No5/18Vol103No5.pdf

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.