اثر فرسایش قدرت خودکنترلی بر کیفیت قضاوت و تصمیم‌گیری حسابرسان (آزمون نظریه فرسایش قدرت خودکنترلی)

 1     Hurley, P. J. (2019). “Ego Depletion and Auditors’ JDM Quality”, Accounting, Organizations and Society, Vol. 77, pp. 1-12.

 2     Baumeister, R. F. and K. D. Vohs (2016). “Misguided Effort with Elusive Implications”, Perspectives on Psychological Science, Vol. 11, No. 4, pp. 574-575.

 3     Friese, M. and W. Hofmann (2009). “Control Me or I will Control You: Impulses, Trait Self-Control, and the Guidance of Behavior”, Journal of Research in Personality, Vol. 43, No. 5, pp. 795-805.

 4     Mahdavi, Gh. and A. Sarvestani (2018). “The Role of Accounting Standards Approaches in Cognitive Psychology Characteristics of Auditors”, Journal of Accounting Knowledge, Vol. 8, No. 4, pp. 65-92. [In Persian]

 5     Yankova, K. (2015). The Influence of Information Order Effects and Trait Professional, Skepticism on Auditors’ Belief Revisions, 1^st Edition, German: Springer Gabler, Gabler Verlag.

 6     Hermon-Jones, E. (2003). “Anger and the Behavioral Approach System”, Journal of Personality and Individual Differences, Vol. 35, No. 5, pp. 995-1005.

 7     Leen-Feldner, E. W.; Zvolensky, M. J.; and M. T. Feldner (2004). “Behavioral Inhibition Sensitivity and Emotional Response Suppression: A Laboratory Test among Adolescents in a Fear-Relevant Paradigm”, Journal of Clinical Child and Adolescent Psychology, Vol. 33, No. 4, pp. 783-791.

 8     Hewig, J.; Hagemann, D.; Seifert, J.; Naumann, E.; and D. Bartussek (2006). “The Relation of Cortical Activity and BIS/BAS on the Trait Level”, Biological Psychology, Vol. 71. No. 1, pp. 42-53.

 9     Dolan, S. L.; Rosemarie, A.; Martinb, J.; and T. Rohsenow (2008). “Self-Efficacy for Cocaine Abstinence: Pretreatment Correlates and Relationship to Outcomes”, Addictive Behaviors, Vol. 33, No. 5, pp. 675-688.

10     Berman, M. G. (2015). “Stable Long-Range Intermispheric Coordination is Supported by Direct Anatomical Projections”, Proceedings of the National Academy of Sciences of the Unitedstates of America, Vol. 112, No. 20, pp. 6473-6478.

11     Center on Disability Studiesn (2018). “Selfcontrol”, Available at: http:// www.cerating futures.org/keystosucc ess/feedforward.[Online][20 June 2018]

12     Engber, D. (2016). “Everything is Crumbling”, Available at: www.slate. com/articles/health_and_science/cover_story/2016/03/ego_depletion_aninfluential_theory_in_psychology_may_have_just_been_debunked.html [Online] [17 June 2018]

13     Inzlicht, M. and J. N. Gutsell (2007). “Running on Empty: Neural Signals for Self-Control Failure”, Psychological Science, Vol. 18, No. 11, pp. 933-937.

14     Clarkson, J. J.; Hirt, E. R.; Chapman, A. D.; and L. Jia (2010). “The Impact of Illusory Fatigue on Executive Control: Do Perceptions of Depletion Impair Working Memory Capacity?”, Social Psychological and Personality Science, Vol. 2, No. 3, pp. 231-238.

15     Boucher, H. C. and M. N. Kofos (2012). “The Idea of Money Counteracts Ego Depletion Effects”, Journal of Experimental Social Psychology, Vol. 48, No. 4, pp. 804-810.

16     Vohs, K. D.; Baumeister, R. F.; and B. J. Schmeichel (2012). “Motivation, Personal Beliefs, and Limited Resources all Contribute to Self-Control”, Journal of Experimental Social Psychology, Vol. 48, No. 4, pp. 943-947.

17     Hurley, P. (2017). “Ego Depletion and Auditors’ Busy Season”, Behavioral Research in Accounting, Available at:https://doi.org/10.2139/ssrn.2629337. [Online][28 July 2018]

18     Carter, E. C.; Kofler, L. M.; Forster, D. E.; and M. E. Cullough (2015). “A Series of Meta-Analytic Tests of the Depletion Effect: Self-Control does not Seem to Rely on a Limited Resource”, Journal of Experimental Psychology: General, Vol. 144, No. 4, pp. 796-815.

19     Bhaskar, L.; Shefchik, M.; Tracie, M.; and A. Vitalis (2016). “Are ʻGoodʼ Auditors Impacted More by Depletion? Threats to Valued Auditor Attributes”, Available at:https://doi. org/10.2139/ssrn.2665279. [Online] [21 July 2018]

20     Strömbäck, C.; Lind, T.; Skagerlund, K.; Västfjäll, D.; and G. Tinghög (2017). “Does Self-Control Predict Financial Behavior and Financial Well-Being?” Journal of Behavioral and Experimental Finance, Vol. 14, pp. 30-38.

21     Mindra, R. and M. Moya (2017). “Financial Self-Efficacy: A Mediator in Advancing Financial Inclusion”, Equality, Diversity and Inclusion: An International Journal, Vol. 36, No. 2, pp. 128-149.

22     Fiksenbaum, L.; Marjanovic, Z.; and E. Greenglass (2017). “Financial Threat and Individuals’ Willingness to Change Financial Behavior”, Review of Behavioral Finance, Vol. 9, No. 2, pp. 128-147.

23     Royaie, R.; Yaghubnejad, A.; and K. Azinfar (2014). “The Relationship between Professional Skepticism and Judgment of Self-employed Auditors”, Financial Accounting and Audit Research, Vol. 6, No. 22, pp. 67-95. [In Persian]

24     Heyrani, F.; Vakilifard, H.; Banimahd, B.; and F. Rahnemayerudposhty (2016). “Impact of Professionalism, Antisocial and Overconfidence Personality of Auditors on their Judgment to Resolve the Conflict between Auditor and Management”, Financial Accounting, Vol. 8, No. 32, pp. 143-106. [In Persian]

25     Rajabalizadeh, J.; Hesarzadeh, R.; and M. Bagherpour Valashani (2018). “Auditors’ Satisfaction of their Salaries and Benefits Received from Audit Firms and the Effect of Cogntive Psycholog Characteristics on it (Auditor’s Presumptive Doubt and Neutrality)”, Journal of Health Accounting, Vol. 7, No. 1, pp. 57-79. [In Persian]

26     Rajabalizadeh, J. (2016). “Impact of Auditors’ Emotion and Mental State on Audit Professional Judgement”, National Conference on Auditing and Financial Supervision of Iran, Mashhad, February 16. [In Persian]

27     Saeedi Goraghani, M. and A. Naseri (2017). “Individual Differences and Professional Judgment of the Auditor”, The Financial Accounting and Auditing Researches, Vol. 9, No. 36, pp. 111-130. [In Persian]

28     Safipour Afshar, M.; Pourheidari, O. and M. Bahar Moghaddam (2018). “Investigating the Impact of Audit Management by Managers on Detecting Auditor’s Distortions with Regard to the Auditor’s Professional Skepticism”, Journal of Research Accounting and Audit Knowledge Management, Vol. 7, No. 25, pp. 67-80. [In Persian]

29     Ahmadzadeh, T.; Kheirollahi, F.; Shahveisi, F.; and A. Taherabadi (2018). “Investigating the Relationship between Personality Dimensions and Gender with Reduced Audit Quality Behaviors”, Journal of Health Accounting, Vol. 2, No. 2, pp. 1-23. [In Persian]

30     Kline, R. B. (2016). Principles and Practice of Structural Equation Modeling, 4^th Edition, New York: The Guilfrod Press.

31     Vasei Chaharmahali, M.; Valiyan, H.; Abdoli, M.; and M. Safari Gerayeli (2018). “Investigating the Effect of Auditors’ Work Stress on Audit Quality by Emphasizing the Moderating Role of Initial Audit for New Clients”, Journal of Health Accounting, Vol. 7, No. 2, pp. 87-103. [In Persian]

32     Muhammad Hamzah, I. M. H.; Hisnol, J.; Herman, S.; and H. Sjahruddin (2019). “Investigating the Moderating Role of Knowledge: The Relationship between Auditor’s Experience and Ethical Judgment”, Advances in Social Sciences Research Journal, Vol. 6, No. 2, pp. 44-67.

33     Mahdavi, Gh. and A. Daryaei (2017). “Factors Affecting the Audit Process and Social Theories”, Corporate Governance: The International Journal of Business in Society, Vol. 17, No. 4, pp. 770-786.