چالش‌های پیش‌روی الزامی‌شدن حسابرسی عملکرد در دستگاه‌های دولتی ایران

1      Nokhbeh Fallah, A. (2005). “Investigating the Obstacles in Implementing the Audit of Management Performance in the National Petrochemical Company and Its Subsidiaries from the Viewpoint of the Company's Managers”, Journal of Audit Science, Vol. 4, Nos. 17 and 18, pp. 79-84. [In Persian]

2      Keshavarzi, M.; Valipour, H.; and A. Jamali (2014). “The Feasibility of Implementing Performance-Based Budgeting in the Shiraz University of Medical Sciences”, Journal of Health Accounting, Vol. 7, No. 1, pp. 61-83. [In Persian]

3      Saffar, M. (1997). Operational Audit, Efficiency, Effectiveness, Economy, the Report of Operational Audit Committee and American Institute of Certified Public Accountants, Issue 112, 1^st Edition, Tehran:Audit Organization. [In Persian]

4      Dittenhofer, M. (2001). “Performance Auditing in Governments”, Managerial Auditing Journal, Vol. 16, No. 8, pp. 438-442.

5      Mohammadi, J. (2012). “The Quantitative Assessments of the Qualitative Objectives”, The Analytical Weekly Newspaper of the Ministry of Economic Affairs and Finance, Vol. 11, No. 397, pp. 23-24. [17 June 2012] [In Persian]

6      Wang, G. Y. (2004). Accountability and Management Audit, 1^st Edition, Beijing: China Modern Economic Publishing House.

7      Ghadimpour, J. and A. Tarighi (2009). “Operational Budgeting and Its Relationship with Operational Audit”, Journal of Audit Science, Vol. 28, No. 35, pp. 59-68.

8      Weets, K. (2008). “How Effective are Performance Audits? A Multiple Case Study Within the Local Audit Office of Rotterdam”, 5^th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Amsterdam, 3 to 5 September.

9      Lapsley, I. and C. K. M. Pong (2000). “Modernization Versus Problematization: Value‐for-Money Audit in Public Services”, The European Accounting Review, Vol. 9, No. 4, pp. 541-567.

10  Farzaneh, H. (2007). “Investigating the Executive Obstacles of Operational Audit in the Government Authorities from the Viewpoint of Managers and Experts of the Supreme Audit Court of Iran”, Hesabras, No. 24, pp. 28-42

11  Nurul Athirah, A. (2010). “The Impact of Performance Audit: The New Zealand Experience”, M. A. Thesis of Commerce and Administration in Accounting, Victoria University of Wellington, Available at: http://resea rcharchive.vuw.ac.nz/handle/10063/1376. [Online] [31 May 2015].

12  Mohammadi, J. (2014). “The Effective Factors on the Quality Improvement of the Performance Audit Reporting”, Hesabras, No. 71, pp. 110-116. [In Persian]

13  McCrae, M. and H. Vada (1997). “Performance Audit Scope and the Independence of the Australian Commonwealth Auditor-General”, Journal of Financial Accountability and Management, Vol. 13, No. 3, pp. 203-223.

14  Funnel, W. and K. Cooper (1998). Public Sector Accounting and Accountability in Australia, 2^nd Edition, Sydney: UNSW Publications.

15  Guthrie, J. E. and L. D. Parker (1999). “A Quarter of a Century of Performance Auditing in the Australian Federal Public Sector: A Malleable Masque”, Abacus, Vol. 35, No. 3, pp. 302-332.

16  Waring, C. and S. Morgan (2007). Performance Accountability and Combating Corruption, 1^st Edition, Washington DC: The World Bank, Available at: http://siteresources. worldbank.org/PSGLP/Resources/PerformanceAccountabilityandCombatinCorruption.pdf. [Online] [31 May 2015].

17  Mackevicius, J. (2001). Auditing: Theory, Practice, Future (Auditas: Teorija, Praktika, Perspektyvos), 1^st Edition, Vilnius: Lietuvos Mokslas.

18  Puskorius, S. (2004). Performance Audit, 1^st Edition, Vilnius: MRU.

19  Lakis, V. (2007). Auditing System: Problems and Development. (Audito Sistema: Raida ir Problemos, 1^st Edition, Vilnius: Vilniaus Universiteto leidykla.

20  Pollitt, Ch.; Girre, X.; Lonsdale, J.; Mul, R.; Summa, H.; and M. Waerness (1999). Performance Audit and Public Management in Five Countries and Public Management Reform: A Comparative Analysis, Oxford: Oxford University Publications.

21  Pollitt, C. and H. Summa (1997). “Performance Audit and Public Management Reform”, University of Vermont, Available at: http://wenku. baidu.com/view/929994d3240c844769 eaeef8.html. [Online] [31 May 2015].

22  Bani Fatemeh Kashi, M. (2003). “Familiarity with Some Audit Concepts”, Hesabras, No. 21, pp. 64-67. [In Persian]

23  Jones, R. and M. Pendlebury (2000). Public Sector Accounting, 6^th Edition, London: Pearson Education Ltd.

24  Vallance, S. J. (2000). “The Influence of Culture Upon Administrative Practice in Singapore, Thailand and the Philippines with Particular Reference to Performance Appraisal and Performance Auditing”, Ph. D. Thesis, Department of Government and Public Administration, Faculty of Arts, University of Sydney, Available at: https://books.google.com/books? id=l6oEU80PWwsC&printsec=frontcover. [Online] [31 May 2015].

25  Schwandt, T. A. (2008). Fundamental Issues in Evaluation: The Relevance of Practical Knowledge Traditions to Evaluation Practice, 1^st Edition, New York: Guildford Publications.

26  Hurteau, M.; Houle, S.; and S. Mongiat (2009). “How Legitimate and Justified are Judgments in Program Evaluation?”, Evaluation, Vol. 15, No. 3, pp. 307-319.

27  Scriven, M. (1980). The Logic of Evaluation, 1^st Edition, Inverness, CA: Edgepress.

28  Rahimian, N. (2011). “Operational Audit or Performance Audit”, Hesabras, No. 52, pp. 66-73. [In Persian]

29  Fachi, H. (2005). “A Review of the Characteristics and Structure of the Performance Audit Reports”, Journal of Audit Science, Vol. 5, No. 15, pp. 14-26. [In Persian]

30  Kasiri, H. (1996). “An Attitude toward Performance Audit of Management in Ireland, and Its Relationship with Its Cotrol System”, Proceedings of Hesabras, No. 4, pp. 31-59. [In Persian]

31  Nazaripoor, M. and M. Abdi (2011). “Value Creation through Develpoing Interaction between Operational Audit and Value Engineering”, The National Conference of New Ideas in Accounting and Auditing, February 28^th and 29^th, Islamic Azad University, Khorasgan Branch. [In Persian]

32  Sayyari, H. (2004). “Investigating the Evaluation of the Role of Operational Audit in Managers' Decision-Making Improvement of National Iranian Gas Company and Its Subsidiaries”, M. A. Thesis in Accounting, Islamic Azad University, Central Tehran Branch. [In Persian]

33  Mohaymeni, M. and M. Abdollahpour (Translators) (2002). A Comprehensive Guide for Operational Audit, 3^ed Edition, Issue. 149, Tehran:Audit Organization. [In Persian]

34  AGA CPAG Research Series (2006). “Challenges in Performance Auditing: How a State Auditor with Intriguing New Performance Auditing Authority is Meeting Them”, Report No. 5, Available at: https://www.agacgfm .org/AGA/ResearchPubli cations/Docu ments/CPResearchNo5perf.pdf. [Online] [31 May 2015].

35  Ferdousi, N. (2012). “Challenges of Performance Audit in the Implementation Phase: Bangladesh Perspective”, M. A. Thesis in Public Policy and Governance Program, Department of General and Continuing Education North South University, Bangladesh.

36  Ronald, C.; Foster, T.; and F. O’ Connor )2014). “Emerging Strategies for Performance Auditing Insights from City Auditors in Major Cities in the U.S. and Canada”, The Institute of Internal Auditors Research Foundation (IIARF), Available at: http://www.thei ia.org/bookstore/product/emerging-str ategies-for-performance-auditing-insig hts-from-city-auditors-in-major-cities-in-the-us-and-canada-1873.cfm. [Online] [31 May 2015].

37  Nasrzadeh, N. (2005). “Investigating the Executive Obstacles of Operational Audit from the Viewpoint of the Audit Institutes as the Members of Iranian Association of Certified Public Accountants”, M. A. Thesis in Accounting, Islamic Azad University, Tehran Branch. [In Persian]

38  Jafari, M. (2004). “Investigating the Executive Obstacles of Operational Audit in the Insurance Industry (Property Insurance)”, M. A. Thesis in Accounting, Islamic Azad University, Tehran Branch. [In Persian]

39  Mohammadi, M. (2009). “Some Challenges of Operational Audit in Iran's Public Sector”, Journal of Audit Science, Vol. 8, Nos. 25 and 26, pp. 47-53. [In Persian]

40  Imani Barandagh, M. and R. Jahangiri (2010). “Investigating the Executive Obstacles of Operational Audit in the Governmental Companies from the Viewpoint of the Independent Auditors”, The 4^th International Conference on Operational Budgeting, 6 August, Tehran: The International Razi Conferences Center. [In Persian]

41  Heidarinejad, Gh. and S. Shokrbeigi (2012). “Operational Audit: Necessities, Challenges and Solutions”, The National Conference on Accounting and Auditing, 5 December, University of Sistan and Baluchestan. [In Persian]

42  Azar, A. and M. Momeni (2009). Statistics and Its Application in Management, 13^th Edition, Tehran: SAMT Publications. [In Persian]

43  Khaki, Gh. (2004). Research Methodology with an Approach to Writing Dissertations, 1^st Edition, Tehran: Baztab Publications. [In Persian]

44  Sabzi Mir-Azizi, A. (2004). “Operational Audit of Management”, Journal of Audit Science, Vol. 4, No. 12, pp. 49-58. [In Persian]

45  Vakilifard, H. and F. Nazari (2012). “The Effective Factors on the Implementation of Accrual Accounting System in the Institutions Affiliated to the Ministry of Health and Medical Education”, Journal of Health Accounting, Vol. 1, No. 1, pp. 111-125. [In Persian]

46  Mahdavi, Gh. and M. Ghol Mohammadi (2012). “An Investigation into the Amount of Familiarity of Chief Financial Officers of the Fars Province Authorities with the New Methods of Budgeting”, Journal of Health Accounting, Vol. 1, No. 1, pp. 85-110. [In Persian]