بررسی روابط بین اخلاق فردی در اعلام خطاهای گزارشات حسابرسی با استفاده از روش دیمتل

Beigi Harchegani, E., Bahman Bani Mahd, R., Raeis Zadeh, R., & Ramazani, R. (2016). Motivational Values and Ethical Alerts of Auditors Regarding Misconduct. Ethics in Science and Technology, 12(4), 20-41. https://ethicsjournal.ir/article-1-887-fa.pdf

Brink, A. G. (2021). He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies. Advances in Accounting Journal, 54. https://doi.org/10.1016/j.adiac.2021.100545

Caillier, J. G. (2017). An examination of the role whistle-blowing education plays in the whistle-blowing process. The Social Science Journal, 54(1), 4-12. https://doi.org/10.1016/j.soscij.2016.09.005

Daryayi, M., Nikoomaram, H., & Khan Mohammadi, M. H. (2019). Individual Characteristics and Willingness to Report Ethical Misconduct in the Auditing Profession. Ethics in Science and Technology, 14(5 (Special Issue 02)), 170-177. https://ethicsjournal.ir/article-1-1681-fa.html

Daryayi, M., Nikoomaram, H., & Khan Mohammadi, M. H. (2020). The Impact of Organizational Culture on Reporting Organizational Misconduct in the Auditing Profession. Research in Financial Accounting and Auditing, 12(46), 27-50. https://sid.ir/paper/198101/fa

Ellili, N. O. D. (2022). Impact of ESG disclosure and financial reporting quality on investment efficiency. Corporate Governance, 22(5), 1094-1111. https://doi.org/10.1108/CG-06-2021-0209

Jaswadi, J., Purnomo, H., & Sumiadji, S. (2022). Financial statement fraud in Indonesia: a longitudinal study of financial misstatement in the pre- and post-establishment of financial services authority. Journal of Financial Reporting and Accounting, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JFRA-10-2021-0336

Khan, N., Rafay, A., & Shakeel, A. (2020). Attributes of Internal Audit and Prevention, Detection and Assessment of Fraud in Pakistan. The Lahore Journal of Business, 9(1), 33-58. https://doi.org/10.35536/ljb.2020.v9.i1.a2

Kwon, K., Zhou, M., Wang, T., Cheng, X., & Qiao, Z. (2023). Tone complexity and analyst forecast behaviors: evidence from earnings conference calls. Asian Review of Accounting, ahead-of-print(ahead-of-print). https://doi.org/10.1108/ARA-01-2023-0009

Manesh, M., Tavakoli, A., Oyewunmi, A. E., & Pillay, S. (2024). Ethical decision-making in East Africa: predictors of whistleblowing intention. Society and Business Review, ahead-of-print(ahead-of-print). https://doi.org/10.1108/SBR-03-2022-0067

Namazi, M., & Fahimeh, E. (2016). Modeling and Prioritizing Factors Influencing the Intention to Report Financial Fraud by Accountants. Scientific-Research Journal of Empirical Studies in Financial Accounting(49), 1-28. https://qjma.atu.ac.ir/article_4192.html

Namazi, M., & Fahimeh, E. (2017). Examining the Impact of Individual and Social Constructs on the Perceived Ethical Severity by Accountants. Journal of Value and Behavioral Accounting, 1(2), 97-121. https://doi.org/10.29252/aapc.2.4.97

Ng, K. Y. N. (2020). The moderating role of trust and the theory of reasoned action. Journal of Knowledge Management, 24(6). https://staffportal.curtin.edu.au/staff/profile/view/keith-ng-8ac5e2aa/

Okafor, O. N., Adebisi, F. A., & Opara, M. A. U. O. C. B. (2020). Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy. Accounting, Auditing & Accountability Journal, 33(6), 1335-1366. https://doi.org/10.1108/AAAJ-12-2018-3780

Puni, A., & Anlesinya, A. (2017). Whistleblowing propensity in power distance societies. Journal of Global Responsibility. https://doi.org/10.1108/JGR-02-2017-0005

Puni, A., & Hilton, S. K. (2020). Power distance culture and whistleblowing intentions: the moderating effect of gender. International Journal of Ethics and Systems, 36(2), 217-234. https://doi.org/10.1108/IJOES-10-2019-0163

Ramazani, M. J., Sepasi, S., Etemadi, H., & Rezazadeh, J. (2021). Modeling Accountants' Willingness to Report Misconduct. Accounting and Auditing Studies, 28(4), 637-663. https://acctgrev.ut.ac.ir/article_85111.html

Resimić, M. (2024). Institutional arrangements for whistleblowing: Challenges and best practices. https://www.jstor.org/stable/resrep32877

Rizwan, S. (2019). Corporate Frauds, Information Asymmetry and Stock Market Reaction in Pakistan. Global Regional Review, 4(2), 126-133. https://doi.org/10.31703/grr.2019(IV-II).14

Utami, E. R., & Barokah, Z. (2024). The determinants of corporate anti-corruption disclosures: evidence from construction companies in the Asia-Pacific. Corporate Governance, 24(6), 1414-1441. https://doi.org/10.1108/CG-04-2023-0152

Zhang, J., Chiu, R., & Wei, L. Q. (2009). Decision-making process of internal whistleblowing behavior in China: Empirical evidence and implications. Journal of Business Ethics, 88(S1), 25-41. https://doi.org/10.1007/s10551-008-9831-z

Zhao, Q., Yuan, J., Liu, Y., & Yang, J. (2022). Continuous participation intention in on-demand logistics: interactive effects of order assignment and delivery-related information disclosure strategies. Industrial Management & Data Systems, 122(11), 2417-2439. https://doi.org/10.1108/IMDS-12-2021-0747