بررسی تأثیر تعامل بین فرهنگ اخلاقی موسسه حسابرسی، هنجارهای تیم حسابرسی و ویژگی‌های فردی حسابرسان بر انگیزه حسابرسان به گزارش اشتباهات کشف شده

Ahmar Ahmad, S. (2011). Internal Auditors and Internal Whistle-blowing Intentions: A Study of Organizational, Individual, Situational and Demographic Factors. PhD Dissertation, Edith Cowan University, Western Australia.

Ajzen, I. (1991). The Theory of Planned Behaviour. Organizational Behaviour and Human Decision Processes 50: 179-211.

Alleyne, P. A. (2010). The influence of individual, team and contextual factors on external auditors' whistle-blowing intentions in Barbados: towards the development of a conceptual model of external auditors' whistle-blowing intentions PhD Dissertation, University of Bradford, Barbados.

Alleyne, P. A. , M. Hudaib, and R. Haniffa. (2013). A Model of Whistle-blowing Intentions among External Auditors. Accounting & Finance Association of Australia and New zealand conference.

Baker, R. L. , W. Bealing, D. Nelson and A. B. Staley. (2006). An institutional perspective of the Sarbanes-Oxley Act. Managerial Auditing Journal, Vol. 21, No. 1: 23-33.

Baotham, S. (2009). Audit independence, quality, and credibility: effects on reputation and sustainable success of CPAs in Thailand. International Journal of Business Research. Vol. 9, No. 1.

Blumenthal, J. A. , S. Herman, L. C. O'Toole, T. L. Haney, R. B. Williams and J. C. Barefoot. (1985). Development of a brief self-report measure of the Type A (coronary prone) behavior pattern, Journal of Psychosomatic Research 29 (3): 265-274.

Chin, C. L. , and H. -Y. Chiu. (2008). Reducing restatements with increased industry expertise, Contemporary Accounting Research 26 (3): 729–766.

De Jong, A. , K. De Ruyter and J. Lemmink. (2005). Service climate in self-managing teams: Mapping the linkage of team member perceptions and service performance outcomes in a business-to-business setting. Journal of Management Studies 42 (8): 1593-1620.

Douglas, P. C. , Davidson, R. A and Schwartz, B. N. (2001). The Effect of Organizational Culture and Ethical Orientation on Accountants: Ethical Judgements. Journal of Business Ethics 34 (2): 101-121.

Fisher, R. T. (2001). Role stress, the Type A behaviour pattern, and external auditor job satisfaction and performance. Behavioural Research in Accounting 13: 143-170.

Gul, F. A. , D. Wu, and Z. Yang. (2011). Do Individual Auditors Affect Audit Quality? Evidence from Archival Data. Available at SSRN: http//ssrn. com/abstract=1888424.

Hardies, K. , D. Breesch, and J. Branson. (2010). Are female auditors still women? Analyzing the sex differences affecting audit quality. Working paper, available at SSRN: http: //ssrn. com/abstract=1409964.

Hudaib, M. , Alleyne, P. & Pike, R. (2012). Towards a conceptual model of whistle-blowing intentions among auditors. British Accounting Review ISSN 0890-8389.

Hukkelberg, S. S. , K. A. Hagtvet, and V. B. Kovac. (2013). Latent interaction effects in the theory of planned behaviour applied to quitting smoking. British Journal of Health Psychology: doi: 10. 1111/bjhp. 12034.

Kaplan, S. E. , K. R. Pope, and J. A. Samuels. (2011). An Examination of the Effect of Inquiry and Auditor Type on Reporting Intentions for Fraud. Auditing: A Journal of Practice & Theory, Vol. 30, No. 4: 29-49.

Key, S. (1999). Organizational Ethical Culture: Real or Imagined?. Journal of Business Ethics 20: 217-225.

Menk, K. B. (2011). The Impact of Materiality, Personality Traits, and Ethical Position, on Whistle-Blowing Intentions PhD Dissertation, James Madison University, Harrisonburg.

Mohd Nor, M. N. (2011). Auditor Stress: Antecedents and Relationships to Audit Quality. PhD Thesis, Edith Cowan University, Australia.

Morris, S. A. , and R. A. McDonald. (1995). The role of moral intensity in moral judgments: An empirical investigation. Journal of Business Ethics, Vol. 14: 715-726.

Narayanan, J. , S. , S. Ronson, & M. Pillutla. (2006). Groups as enablers of unethical behaviour: The role of cohesion on group members’ actions. Ethics in groups: Research on managing groups and teams 8: 127-147.

Nelson, M. , & H. Tan. (2005). Judgment and decision making research in auditing: A task, person and interpersonal interaction perspective. Auditing: A Journal of Practice and Theory 24 (Supplement): 41-71.

Paino, H. , M. Smith, and Z. Ismail. (2012). Auditor Acceptance of Dysfunctional Behavior: An Explanatory Model using Individual Factors. Journal of Applied Accounting Research 13 (1).

Ponemon, L. A. (1992). Ethical Reasoning and Selection-Socialization in Accounting. Accounting, Organizations and Society 17 (3/4): 239-258.

Shafer, E. W. , and S. R. Simmons. (2010). Effects of Organizational Ethical Culture on the Ethical Decisions of Tax Practitioners in Mainland China. Accounting, Auditing and Accountability Journal 24 (5): 647-668.

Spector, P. E. (1988). Development of the work locus of control scale. Journal of Occupational Psychology 61: 335–340.

Sweeney, B. , Pierce, B. & Arnold Sr, D. F. (2013). The impact of perceived ethical intensity on audit-quality-threatening behaviours. Accounting and Business Research 43 (2): 112-137.

Trongmateerut, P. , and J. T. Sweeney. (2013). The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation. Journal of Business Ethics, Vol. 112: 437–451.

Walters, J. E. , and R. Dangol. (2006). Ethical Implications of Independent Quality Auditing. Asian Journal of Information Technology 5 (1): 107-110

Wang, Y. , L. Yu, Z. Zhang, and Y. Zhao. (2012). Engaging Audit Partner Experience and Audit Quality. Working Paper.

Watts, R. L. , and J. L. Zimmerman. (1986). Positive Accounting Theory. Englewood Cliffs, N. J. Prentice Hall.