تأثیر معنویت در محیط کار بر رفتارهای ناکارآمد حسابرس

Adili, M., Khodamipour, A., Pourheidari, O. (2020). Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity. Accounting and Auditing Research, 12(46), pp.5-20.

Agaee Chadegani, A., & Helali, L, (2017), Evaluating the Performance of Auditing Institutions: Evaluating the Inefficient Behaviors of the Auditor and the Existence of Ethical Culture, M.Sc. Thesis, Azad University, Najafabad Branch.(in Persian).

Ahmadi, S., Nami, Y., & Barvarz, R. (2014).The Relationship between Spirituality in the Workplace and Organizational Citizenship Behavior,” Procedia - Social and Behavioral Sciences, 114, pp.262 – 264.

Al Shbail, M.O. (2018). "The Effect of Role Ambiguity and Role Conflict on Dysfunctional Audit Behaviour: Evidence from Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(3), pp.17-25.

Arabsalehi, M., Kazemi, J., & Zolfalizadeh, M. (2011). Effect of Psychological Contract between Auditor and Audit Firm on of Quality Reducing Behavior of Auditing. , 2(5), pp.127-147. (in Persian).

Arief Kusumo, B. Y., & Poppy Sofia Koeswoyo, S. H.( 2018). Analyze of the Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and its Implication to Audit Quality :  Study at the Audit Board of the Republic of Indonesia, Journal of Accounting Auditing and Business.1(1). pp.19-33.

Arifuddin, p. (2018). Competence and Independence influence on auditor spirituality and audit quality (An Empirical Study on Regional Inspectorate Southeast Sulawesi Province), International Journal of Scientific & Engineering Research, 9(10), pp.1330-1338.

Chan, K., Kleinman, G. & Lee, P. (2009). “The impact of Sarbanesoxley on internal control remediation”, International Journal of Accounting and Information Management, 17(1), pp.53- 65.

DeAngelo L.E. (1981). Auditor Size and Audit Quality, Journal of Accounting and Economics 3 _3_, pp. 183–199.

Donnelly, D.P., Bryan, D.O. & Quirin, J.J. (2003). “Auditor acceptance of dysfunctional audit behavior: an explanatory model using personal characteristics”, Behavioral Research in Accounting, 15(4). pp.87-110.

Earnest, D. F., Chamian, N. F, & dan Saat, M. M. (2015). Assessing the Relationship between Human Capital and Spiritual Capital on Audit Firm’s Performance. Jurnal Kemanusiaan, 24(2), pp.18-28.

Ebrahimpour, H., Roshandel Arbatani, T., & Sokhandan, E. (2017). The Role of Spirituality in the Workplace on the Growth of Ethical Behavior of University Employees. , 6(14), pp.177-192.(in Persian)

Emerson, T. L. N. & Mckinney, J. A. (2010). Importance of Religious Beliefs to Ethical Attitudes in Business, Journal of Religion and Business Ethics: 1(5),  Available at: https://via. library.depaul. edu/ jrbe /vol1 /iss2/5.

Evanauli, R. P., & Nazaruddin, I. (2016). Penerimaan Auditor atas Dysfunctional Audit Behavior: Sebuah Pendekatan Karakteristik Personal Auditor. Journal of Accounting and Investment, 14(2), pp.158-167.

FeyzAbadi, F., Dehqan, H. (2020). The Impact of Genuine Leadership Dimensions on Auditors' Ineffective Behaviors Through Ethical Culture in Audit Institutions. Journal of Development & Evolution Mnagement, 1399(42), pp.67-81.(in Persian)

Havel,N. (2018). The Effect of Auditors’ Personal Characteristics and Emotional Spiritual Quotient (ESQ) to the Acceptance of Dysfunctional Audit Behaviour, JOM Fekon, 4(1).

Igbal, Q., Ahmad, B., & Ahmad, N.H.(2019). Enhancing sustainable performance through job characteristics via workplace spirituality: A study on SMEs. J. Sci. Technol. Policy Manag.

Kustinah, S. (2013). The Influence of dysfunctional behavior and Individual culture on Audit Quality. International Journal Of Scientific & Technology Research ,2(5), pp.118-125.

Kusumastuti, R., & Arum Janie,D.N. (2014). The Influence of Organizational Commitment to the Dysfunctional Audit Behavior with Workplace Spirituality as a Moderating Variable: An Empirical Study of Public Accounting Office in Indonesia, International Peer Reviewed Journal, doi: http://dx.doi.org/10.7718/iamure.v11i1.801.

Lari Dasht Bayaz M, Salehi M, & Zahedi M. (2017). Dysfunctional Auditor Behavior and Working relationships with supervisors, managers moderating role of ethical climate. aapc. 2 (3), pp.111-146.(in Persian)

Liou, F. & Yang, C. (2008). “Predicting business failure under the existence of fraudulent financial reporting”, International Journal of Accounting and Information management, 16(1), pp.74-86.

Mahdavi, G., Zamani, R. (2018). The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor. Accounting and Auditing Review, 25(4), pp.555-570.(in Persian)

Mappanyuki, R. (2016). Effects Spiritual Influence of Auditors, Complexity Task, Ethics Auditor and Auditor Expertise on the Performance Auditor with accounting Information Systems with Moderating Variabel (Empirical Study on BPKP Representative Office South Sulawesi). South East Asia Journal of Contemporary Business, Economics and Law, 9(1), pp.28-43.

Mariana, Y., & Rura, T. (2018). The Effect of the Auditor’s Personal Characteristic on Audit Dysfunctionnal Behavior, International Journal of Science and Research (IJSR) ISSN: 2319-7064.

McGhee P. & Grant, P. (2008). Spirituality and Ethical Behavior in the Workplace: Wishful Thinking or Authentic Reality, EJBO Electronic Journal of Business Ethics and Organization Studies. 13(2), pp. 61-69.

Milliman, J. Czaplewski, A.J. & Ferguson, J. (2003). Workplace Spirituality and employee work attitudes, an exploratory empirical assessment. Journal of organizational change Management, 16(4), pp.426-447.

Moradi M, Rostami A, Abazari Z.(2016). Investigating the Determinants of Dysfunctional Auditing Behaviors. Quarterly financial accounting journal.  8 (30), pp.40-64 .(in Persian)

Mousavi Shiri, M., & Kahiani, S. (2017). The effect of auditor inefficient behaviors on the quality of auditing in the Court of Audit, 4th Iranian National Conference on Management and Accounting .(in Persian)

Nasr esfahani, A., Amiri, Z., Farokhi, & M., Seyfi, M. (2017). The Effect of the Spirituality in the Workplace on the Social Undermining with Mediating Role of Organizational Ethical Climate (Department Social Security of Isfahan as a Case Study). Journal of Applied Sociology, 28(2), pp.17-34. (in Persian)

Nonhal Nahr, A. A., & Karimi, F. (2017). Investigating the Impact of Auditors' Ethics, Experience and Competence in Improving Audit Quality with Emphasis on Auditor's Doubt as a Modifying Variable, M.Sc. Thesis, and Marand Branch Azad University. (in Persian)

Notoprasetio, C.G., (2012). Pengaruh Kecerdasan Emosional dan Kecerdasan Spiritual Auditor Terhadap Kinerja Auditor pada Kantor Akuntan Publik di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi 1(4), pp.76-81.

Paino, H., Smith, m., & Ismail, Z. (2012). “Auditors Acceptance of Dysfunctional Behavior: An Explanatory Model Using Individual Factors”. Journal of Applied Accounting Research. 13(1), pp.37–55.

Purnamasari, P., & Amaliah, I. (2015). Fraud Prevention: Relevance to Religiosity and Spirituality in the Workplace. Procedia. Social and Behavioral Sciences, 211, pp.827-835.

Salehi, M., & Abdoli Mahmoudabad, N. (2016). The effect of auditor expertise in industry on the risk-taking of companies listed on the Tehran Stock Exchange. Auditing knowledge. 18 (70), pp. 5-24. .(in Persian)

Sambo, E., Marwah, Y & Baso, F. (2016). Effect of Auditor Ethics, Knowledge and Dysfunctional Behavior Audit Office of the Quality of Public Accountants in Makassar, Journal of Education and Vocational Research, 7(1), pp.48-53.

Samul, J. ( 2020). Spiritual leadership: Meaning in the sustainable workplace. Sustainability, 12(1), p.267.

Sarmad, Z., Bazargan, A., & Hejazi, E. (2006), Research Methods in Behavioral Sciences, Tehran: Agah. .(in Persian)

Senubari, N., & Rahimi Aqdam, S. (2014). The Relationship between Workplace Spirituality and Customers’ Satisfaction and Adjusting Role of Organizational Citizenship Behavior. 7(26), pp.179-207. .(in Persian)

Setiawan, Y. G. & Latrini, M. Y. (2016). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Kecerdasan Intelektual Dan Independensi Pada Kinerja Auditor, E-Jurnal Akuntansi Universitas Udayana. 16(2), pp.1034-1062.

Shafizadeh, H., & Gila, M. (2018). Predict the performance of employees based on spirituality in the workplace and organizational support. , 12(2(45)), pp.177-198. .(in Persian)

Sulistiyo, H. (2014). Relevansi nilai religius dalam mencegah perilaku disfungsional audit. Jurnal Ekonomi Manajemen Akuntansi, 21(36), pp.1-13.

Umar, M; Sitorus, S. M., Surya, R. L., Shauki, E. R.; and Diyanti, V. (2017). Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process, Australasian Accounting, Business and Finance Journal, 11(4), pp.102-115.