بررسی رابطه بین ابعاد شخصیتی و نوع جنسیت با رفتارهای کاهنده کیفیت حسابرسی

1      Marvian Hoseini, Z. and M. Lari Dasht Byiaz (2015). “Investigating the Role of Occupational Burnout in Relationship between Stress and Job Performance of Auditorsˮ, Journal of Health Accounting, Vol. 1, No. 11, pp. 57-80.

2      Nafezi, E. and Z. Lashgari (2015). “Investtgating the Relationship between Professional and Organizational Commitment with Audit Quality in Accredited Audit Firms of the Tehran Stock Exchange”, New Researches in Management and Accounting,Vol. 1, No. 1, pp. 1-20. [In Persian]

3      Aghaei, P. and V. Mojtahedzadeh (2004). “Factors Affecting on Independent Audit Quality: From the Standpoint of Independent Auditors and Users of Audit Services”, The Iranian Accounting and Auditing Review, Vol. 11, No. 38, pp. 53-76. [In Persian]

4      Royaei, R.; Talebnia, G.; Hasas Yeganeh, Y.; and S. Jalili (2012). “Auditor’s Perception of Trusted Leadership and Ethical-Oriented Culture on Reduced Audit Quality Behaviors”, Journal of Iranian Management Science, Vol. 7, No. 25, pp. 1-22. [In Persian]

5      Mohammadi, M. (2011). “Relationship between Personality Characteristics and Reduced Audit QualityBehaviors”, M. A. Thesis in Accounting, Islamic Azad University, Central Tehran Branch. [In Persian]

6      Zalaghi, H.; Bakhtiar Vand, A. A.; and S. Ebrahimzadeh (2017). “Impact of Audit Quality on Predicting Future Operational Cash Flows”, Journal of Empirical Financial Accounting Research, Vol. 13, No. 53, pp. 165-190.

7      Christensen, B. E.; Omer, T. C.; Sharp, N. Y.; and M. K. Shelley (2014). “Have Audits Once Again Become Just Another Commodity?” Available at SSRN: https://ssrn.com/abstract=2184413 or http://dx.doi.org/10.2139/ssrn. 2184413. [Online] [29 may 2018].

8      International Auditing and Assurance Standards Board (2013). “A Framework for Audit Quality”, Available at: www.ifac.org/publicat ions-resources/framework-audit-quality. [Online] [30 November 2016] 

9      Wooten, T. C. (2003). “Research about Audit Quality”, The CPA Journal, Vol. 73, No. 1, pp. 48-51.

10  Vakilian Aghouie, M.; Abbaszadeh, M. R; and M. Salehi (2016). “Investigating the Relationship between Stock Returns and Audit Quality in Pharmaceutical Companies Listened on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 1, No. 15, pp. 107-133. [In Persian]

11  Krishnan, J. and P. C. Schaner (2001). “Differences in Quality among Audit Firms”, Journal of Accounting, Vol. 19, No. 1, pp. 85-93.

12  Beatty, R. P. (1989). “Auditor Reputation and the Pricing of Initial Public Offerings”, The Accounting Review, Vol. 64, No. 4, pp. 693-703.

13  Palmorse, Z. (1988). “Analysis of Auditor Litigation and Audit Services Quality”. The Accounting Review, Vol. 63, No. 1, pp. 55-73.

14  Mohd, N. M. N. (2011). “Auditor Stress: Antecedents and Relationship to Audit Quality”, Doctoral Dissertation on Accounting, Edith Cowan University. Available at: http://ro .ecu.edu.au/theses/403/. [Online] [8 May 2017]

15  De Angelo, L. (1981). “Auditor Size and Auditor Quality”, Journal of Accounting and Economics, Vol. 3, No. 3, pp. 183-199.

16  Financial Reporting Council (2008). “The Audit Quality Framework”, Available at: https://frc.org.uk/getatt achment/46582304-32b1-43bb-b614-90318b295f28/Th e-Audit-Quality-Framework-Feb-2 008.pdf. [Online] [26 may 2018].

17  Francis, J. R. (2011). “A Framework for Understanding and Researching Audit Quality”, Auditing: A Journal of Practice & Theory, Vol. 30, No.  2, pp. 125-152.

18  Public Company Accounting Oversight Board (2013). “Standing Advisory Group Meeting Discussion-Audit Quality Indicators”, Available at: www.pca obus.org/news/events/documents/05152013-agmeeting/audit_quality_indi cators.pdf. [Online] [30 November 2016] 

19  Bedard, J. C.; Deis, D. R.; Curtis, M. B.; and J. G. Jenkinsl (2008). “Risk Montoring and Control in Audit Firm: A Research Synthesis”, Auditing: A Journal of Practice & Theory, Vol. 27, No. 1, pp. 187-218.

20  Kustinah, S. (2013). “The Influence of Dysfunctional Behavior and Individual Culture on Audit Quality”, International Journal of Scientific and Technology Research, Vol. 2, No. 5, pp. 118-125.

21  Kazemi, J. (2009). “Effect of the Psychiatric Contract between the Auditor and the Audit firm on Reduced Audit QualityBehaviors”, Master Thesis in Accounting, University of Isfahan. [In Persian]

22  Narimani, M.; Khanbabazadeh, M.; and F. Saeid (2007). “Investigating Personality Characteristics and Job Satisfaction among Ardebil University Staff”, Journal of Ardabil University of Medical Sciences, Vol. 23, No. 7, pp. 77-83. [In Persian]

23  Ahmadian, N. (2013). “The Relationship between Personality Characteristics and Control Source with Test Anxiety of High School Students in Birjand”, Journal of Educational Psychology Studies, Vol. 10, No. 18, pp. 1-20. [In Persian]

24  Karimi, D. (2009). “Investigating the Relationship between Personality Characteristics and Job Performance of Police Forcesˮ, Police Human Development, Vol. 6, No. 24, pp. 24-39. [In Persian]

25  Sohrabizadeh, S.; Bastani, P.; Delgoshaei, B.; and K. Tahernejad (2010). “Personality Dimensions of the Staff and Its Determinants Based on the McCare and Costa Model”, Journal of Health System, Vol. 2, Nos. 1 and 2, pp. 67-75. [In Persian]

26  Babaian, A.; Samani, Y.; and Z. Karami (2014). “Investigating the Relationship between Personality Characteristics and the Job Performance of the Staff of the NAJA Fields”, Journal of Human Resources Quarterly of the NAJA, Vol. 9, No. 37, pp. 9-28. [In Persian]

27  Rahimi, R.; Arefi, M.; and M. Gol Mohammadian (2015). “Examining and Comparing Personality Dimensions and Strategies for Coping with Stress in Healthy and with Cardiovascular Diseases Men and Women”, Journal of University of Medical Sciences of Shahid Sadoughi Yazd, Vol. 23, No. 10, pp. 957-968.

28  Alavi Tabari, S. H.; Mojtahedzadeh, V.; and N. Bakhtiari (2012). “Effect of Auditor’s Gender on Independent Audit Quality”, The Financial Accounting and Auditing Researches, Vol. 4, No.13, pp. 21-43. [In Persian]

29  Shahrabi, Sh. (2014). “Impact of Gender on Professional Judgment of Internal Auditors”, Auditing: Practice and Theory, Vol. 1, No. 2, pp. 117-132. [In Persian]

30  Khakpour, A.; Yamani, M.; and M. H. Pardakhtchi (2008). “The Relationship between the Charactristics of Five-Factor Model of Pesonality with Contextual Performance and Task Performance of Secondary Schools Principles”, Journal of Applied Psychology, Vol. 2, Nos. 2 and 3, pp. 564-579. [In Persian]

31  Hajeiha, Z.; Godarzi, A.; and Z. Fatahi (2012). “Relationship between Age and Gender with Judgment and Decision Making of Auditors”, 1^th National Conference on Management, Accounting and Industrial Engineering in Organizations, 6 February, Gachsaran. [In Persian]

32  Keiani, M. (2015). “Effect of Gender Differences on Auditors Performance of the  Supreme Audit Court in Terms of Independency, Risk Taking and Ability to Solve Computational Problems”, 3^th International Conference on Accounting and Management with a New Science Research Approach, 22 October, Tehran. [In Persian]

33  Godarzei, S. and Z. Hajiha (2016). “The Relationship between Personality Characteristics and Ethical Judgment Formation”, Journal of Ethics in Science and Technology, Vol. 12, No. 4, pp. 1-6.

34  Moradi, M.; Rostami, E.; and Z. Abazari (2016). “Investigating Factors Impacting on Ineffective Auditors’ Behaviors”, Journal of Financial Accounting, Vol. 8, No. 30, pp. 40-64.

35  Anderson, J.; Johnson, S. N.; and P. M. J. Reckers (1994). “Perceived Effects of Gender, Family Structure, and Physical Appearance on Career Progression in Public Accounting: A Research Note”, Accounting, Organizations and Society, Vol. 19, No. 6, pp. 483-491.

36  Malone, C. and R. W. Robert (1996). “Factors Associated with the Incidence of Reduced Audit Quality Behaviors”, Auditing: A Journal of Practice & Theory, Vol. 15, No. 2, pp. 49-64.

37  Giacomino, D. and T. Eaton (2003). “Personal Values of Accounting Alumni: An Empirical Examination of Differences by Gender and Age”, Journal of Managerial Issues, Vol. 15, No, 3, pp. 369-380.

38  Aghaei Chadegani, A.; Mohamed, Z. M.; and T. M. Iskandar (2015). “The Influence of Individual Characteristics on Auditor’s Intention to Report Errors”, Journal of Economics, Business and Management, Vol. 3, No. 7, pp. 710-714.

39  Rizqa, A.; Rita, A.; and N. S. Ria (2016). “Analysis the Personal Characteristics of the Auditor on Dysfunctional Audit Behavior”, Journal of Accountancy, Vol. 4, No. 2, pp. 114-128.

40   Smith,K. J. and D. J. Emerson (2017). “An Analysis of the Relation between Resilience and Reduced Audit Quality within the Role Stress Paradigm”, Advances in Accounting, Vol. 37, pp. 1-14.

41  Sarmad, Z.; Bazargan, A.; and E. Hejazi (2006). Research Methods in Behavioral Sciences, 8^th Edition, Tehran: Agah Publications. [In Persian]

42  Grossy Farshi, M. T.; Mehryar, A. H.; and M. Ghazei Tabatabaei (2001). “Applying Neo Personality New Test and Investigating the Analysis of Features and Factor Structure among Iranian Students”, Journal of Humanities of Al-Zahra University,Vol. 11, No. 39, pp. 173-198.