رتبه‌بندی سنجه‌های مؤثر بر وظایف و جایگاه واحد حسابرسی داخلی در دستگاه‌های اجرایی

1      Arbab Soleimani, A. and M. Nafari (Translator) (2005). Principles of Auditing, Vol. 1, 17^th Edition, Tehran: Audit Organization Publications. [In Persian]

2      Accounting Standards Committee (2010). Auditing Standards, 17^th Edition, Tehran: Audit Organization Publications. [In Persian]

3      Tehran Stock Exchange Site (2014). “Charter of Internal Audit Activity”, Available at: http://www.seo.ir/Page/s ECrgRzrZGwB_QMp5QygQQ. [Online] [11 June 2017] [In Persian]

4      Sarens, G.; Beelde, I. D.; and P. Everaert (2009). “Internal Audit: A Comfort Provider to the Audit Committee”, The British Accounting Review, Vol. 41, No. 2, pp. 90-106.

5      Tehran Stock Exchange Site (2014). “Charter of the Audit Committee”, Available at: http://www.seo.ir/Page /RnfRqDyvXjR4uFy3BtquPw. [Online] [11 June 2017] [In Persian]

6      Schneider, A. (2010). “Analysis of Professional Standards and Research Findings to Develop Decision Aids for Reliance on Internal Auditing”, Research in Accounting Regulation, Vol. 22, No. 2, pp. 96-106.

7      Gonzalez, G.; Sharma, C.; and D. F.  Galletta (2012). “The Antecedents of the Use of Continuous Auditing in the Internal Auditing Context”, International Journal of Accounting Information Systems, No. 3, Vol. 13, pp. 248-262.

8      Ansari, A. and H. Shafiie (2009). “Investigating the Effect of Internal Audit Variables on the Audit Program”, The Iranian Accounting and Auditing Review, Vol. 16, No. 58, pp. 21-34. [In Persian]

9      Babajani, J. and M. Babaie (2011). “The Effect of the Establishment of Internal Audit Unit and the Formation of Audit Committee on Improving the Financial Accountability of Universities and Higher Education and Research Institutions”, Accounting Knowledge, Vol. 2, No. 4, pp. 7-27. [In Persian]

10  Babajani, J. and A. Khonaka (2012). “The Necessity of the Formation of the Audit Committee and the Establishment of Internal Audit Unit in the Municipalities of Metropolises to Improve Accountability”, Empirical Studies in Financial Accounting, Vol. 10, No. 33, pp. 39-77. [In Persian]

11  Rahmani, A. and F. Ghashghaie (2014). “The Necessities of Establishing an Internal Auditing Unit in the State Universities of Iran”, Journal of Health Accounting, Vol. 3, No. 2, pp. 62-41. [In Persian]

12  Zarie, M. and S. Abdi (2010). “Internal Controls and Its Problems in the Public Sector”, Auditing Knowledge, Vol. 10, No. 1, pp. 102-129. [In Persian]

13  Naghizade Baghi, A.; Soleimani, S.; Hasanzadeh, M.; and N. Khoda Bakhshi Hafashjani (2015). “Investigating the Effect of Implementation of Accrual Accounting on the Accountability of Managers of the Universities of Medical Sciences in the North-West of Iran”, Journal of Health Accounting, Vol. 1, No. 1, pp. 81-94. [In Persian]

14  Kausar, A.; Shroff, N.; and H. White (2016). “Real Effects of the Audit Choice”, Journal of Accounting and Economics, Vol. 62, No. 1, pp. 157-181.

15  Štangová, N. and A. Víghová (2017). “Financial Audit as a Tool for Management Control”, Accounting and Financial Management Journal, Vol. 2, No. 2, pp. 617-622.

16  Hassink, H. F. D.; Bollen, L. H.; Meuwissen, R. H. G.; and M. J. D. Vries (2009). “Corporate Fraud and the Audit Expectations Gap: A Study among Business Managers”, Journal of International Accounting, Auditing and Taxation, Vol. 18, No. 2, pp. 85-100.

17  Gacoń, T. (2013). “The Professionalization of Internal Auditing”, Management and Business Administration, Vol. 21, No. 4, pp. 55-68.

18  Saul, P. (1986). “The Internal Auditor as an Agent of Change”, Managerial Auditing Journal, Vol. 1, No. 2, pp. 3-7.

19  Ittonen, K. (2010). “Investor Reactions to Disclosures of Material Internal Control Weaknesses”, Managerial Auditing Journal, Vol. 25, No. 3, pp. 259-268.

20  Munro, L. and J. Stewart (2011). “External Auditors’ Reliance on Internal Auditing: Further Evidence”, Managerial Auditing Journal, Vol. 26, No. 6, pp. 464-481.

21  Zain, M. M.; Zaman, M.; and Z. Mohamed (2015). “The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees”, International Journal of Auditing, Vol. 19, No. 3, pp. 134-147.

22  The Institute of Internal Auditor (2016). “Definition of Internal Auditing”, Available at: http://www.theiia.org/guidance/standards-and-gui dance/ippf/definition-ofinternalauditing/?search%C2%BCdefinition. [Online] [11 June 2017]

23  Hayes, R.; Dassen, R.; Schilder, A.; and P. Wallage (2014). Principles of Auditors: An Introduction to International Standards on Auditing, Scotland, Edinburgh: Pearson Education Limited.

24  Arel, B. (2010). “The Influence of Litigation Risk and Internal Audit Source on Reliance Decisions”, Advances in Accounting, Incorporating Advances in International Accounting, Vol. 26, pp. 170-176.

25  Franck, P. and S. Sundgren (2012). “Determinants of Internal Governance Quality: Evidence from Sweden”, Managerial Auditing Journal, Vol. 27, No. 7, pp. 639-665.

26  Mashayekhi, B.; Hasanzadeh, Sh.; Amini, Y.; and V. Mennati (2016). “The Effect of Internal Auditing Quality on Audit Fees”, The Financial Accounting and Auditing Researches, Vol. 8, No. 31, pp. 41-56. [In Persian]

27  Hajiha, Z. and A. Rafiie (2014). “The Effect of Internal Auditing Quality on the Timeliness of Independent Auditing Report”, The Financial Accounting and Auditing Researches, Vol. 6, No. 24, pp. 121-137. [In Persian]

28  Bryan, D. B. (2017). “Organized Labor, Audit Quality, and Internal Control”, Advances in Accounting, Vol. 36, pp. 11-26.

29  Kelly, K. and H. T. Tan (2017). “Mandatory Management Disclosure and Mandatory Independent Audit of Internal Controls: Evidence of Configural Information Processing by Investors”, Accounting, Organizations and Society, Vol. 56, pp. 1-20.

30  Nuijten, A.; Twist, M. V.; and M. V. D. Steen (2015). “Auditing Interactive Complexity: Challenges for the Internal Audit Profession”, International Journal of Auditing, Vol. 19, pp. 195-205.

31  Abdolmohammadi, M. J.; DeSimone, S. M.; Hsieh, T. S.; and Z. Wang (2017). “Factors Associated with Internal Audit Function Involvement with XBRL Implementation in Public Companies: An International Study”, International Journal of Accounting Information Systems, Vol. 25, pp. 45-56.

32  Powell, N. C.; Strickland, S.; and P. A. Burnaby (1992). “Internal Auditing: the Emergence of an International Profession?”, Journal of International Accounting, Auditing and Taxation, Vol. 1, No. 2, pp. 209-228.

33  Vaez, S. A. and S. S. Dorseh (2016). “Investigating the Effect of Auditor Specialization  in Industry on the Relationship between Tax Avoidance and the Risk of Future Stock Price Crash of Pharmaceutical and Non-pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 1, No. 15, pp. 79-106. [In Persian]

34  Nickell, E. B. and R. W. Roberts (2014). “Organizational Legitimacy, Conflict, and Hypocrisy: An Alternative View of the Role of Internal Auditing”, Critical Perspectives on Accounting, Vol. 25, No. 3, pp. 217-221.

35  Curtis, M. B. (2012). “Discussion of the Antecedents of the Use of Continuous Auditing in the Internal Auditing Context”, International Journal of Accounting Information Systems, Vol. 13, No. 3, pp. 263-266.

36  Mihret, D. G. (2014). “How Can We Explain Internal Auditing? The Inadequacy of Agency Theory and a Labor Process Alternative”, Critical Perspectives on Accounting, Vol. 25, No. 8, pp. 771-782.

37  Kim, H.; Michael, M.; and R. J. Nieschwietz (2009). “Information Technology Acceptance in the Internal Audit Profession: Impact of Technology Features and Complexity”, International Journal of Accounting Information Systems, Vol. 10, No. 4, pp. 214-228.

38  Hajiha, Z. (2015). “Investigation and Recognition of the Effective Factors on Implementing Continuous Auditing Based on Firms Internal Auditing” Management Accounting, Vol. 8, No. 26, pp. 65-80. [In Persian]

39  Sisaye, S. (1999). “An Organizational Approach for the Study of the Diffusion of Process Innovation Strategies in Internal Auditing and Control Systems”, International Journal of Applied Quality Management, Vol. 2, No. 2, pp. 279-293.

40  Speklé, R. F.; Hilco, V. E.; and A. M. Kruis (2007). “Sourcing of Internal Auditing: An Empirical Study”, Management Accounting Research, Vol. 18, No. 1, pp. 102-124.

41  Eden, D. and L. Moriah (1996). “Impact of Internal Auditing on Branch Bank Performance: A Field Experiment”, Organizational Behavior and Human Decision Processes, Vol. 68, No. 3, pp. 262-271.

42  Jennings, M. M.; Kurt, P.; and P. M. J. Reckers (2008). “Internal Control Audits: Judges' Perceptions of the Credibility of the Financial Reporting Process and Likely Auditor Liability”, Advances in Accounting, Vol. 24, No. 2, pp. 182-190.

43  Ho, S. and M. Hutchinson (2010). “Internal Audit Department Characteristics/Activities and Audit Fees: Some Evidence from Hong Kong”, Journal of International Accounting, Auditing and Taxation, Vol. 19, No. 2, pp. 121-136.

44  Barua, A.; Rama, D. V.; and V. Sharma (2010). “Audit Committee Characteristics and Investment in Internal Auditing”, Journal of Accounting and Public Policy, Vol. 29, No. 5, pp. 503-513.

45  Goh, B. W. and D. Li (2013). “The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms”, The International Journal of Accounting, Vol. 48, No. 2, pp. 248-278.

46  Wan-Hussin, N. and H. M.  Bamahros (2013). “Do Investment in and the Sourcing Arrangement of the Internal Audit Function Affect Audit Delay?”, Journal of Contemporary Accounting and Economics, Vol. 9, No. 1, pp. 19-32.

47  Roussy, M. (2013). “Internal Auditors’ Roles: From Watchdogs to Helpers and Protectors of the Top Manager”, Critical Perspectives on Accounting, Vol. 24, Nos. 7 and 8, pp. 550-571.

48  Alzeban, A. and D. Gwilliam (2014). “Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector”, Journal of International Accounting, Auditing and Taxation, Vol. 23, No. 2, pp. 74-86.  

49  Nikbakht, M. and M. Maazinezhad (2010). “The Effective Factors of Relying Independent Auditors on the Work of Internal Auditors”, Financial Research, Vol. 10, No. 26, pp. 93-112. [In Persian]

50  Modarres, A. and M. Bidari (2011). “Investigating the Role of the Value Added of Internal Audit”, Management Accounting, Vol. 4, No. 4, pp. 65-71. [In Persian]

51  Poorheidari, O. and O. Rezaie (2012). “Investigating the Effective Factors on the Value Added of Internal Auditing in the Companies Listed on the Tehran Stock Exchange”, Accounting and Auditing Research, Vol. 4, No. 14, pp. 1-23. [In Persian]

52  Forooghi, D. and Z. Nokhbe Fallah (2014). “The Effect of Managerial Overconfidence on Conditional and Unconditional Conservatism”, Financial Accounting Researches, Vol. 6, No. 1, pp. 27-44. [In Persian]

53  Asgharpour, M. (2008). Multiple Criteria Decision Making, 5^th Edition, Tehran: Tehran University Publications. [In Persian]

54  Azar, A. and A. Rajabzadeh (2008). Multiple Criteria Decision Making, 2^th Edition, Tehran: Negahe Danesh Publications. [In Persian]

55  Mehregan, M. and M. Dehghan Nayeri (2009). “The Integrated BSC-TOPSIS Approach to Evaluate Top Schools of Management of the Universities in Tehran Province”, Industrial Management, Vol. 1, No. 2, pp. 153-168. [In Persian]