شناسایی محرک‌های سوت زنی کشف تقلب از جانب حسابداران شاغل در بانک‌ها با رویکرد فراترکیب

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Barzegari Khanaghah, J., Mousavi Buyouki, F. S., & Zanjirchi, S. M. (2015). Financial Statement Users' Perspectives on the Importance and Prevalence of Fraud Risk Factors in Financial Reporting (A Case Study of Yazd Province). Accounting Reviews, 7(2), 1-24.

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He, P., Shen, H., Zhang, Y., & Ren, J. (2019). External pressure, corporate governance, and voluntary carbon disclosure: Evidence from China. Sustainability (Switzerland), 11(10), 1-20. https://doi.org/10.3390/su11102901

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Majboori Yazdi, H., Khalifeh Soltani, S. A., & Hejazi, R. (2023). Developing a Fraud Detection Model in Forensic Accounting. Government Accounting, 9(2), 1-20.

Manesh, M., Tavakoli, A., Oyewunmi, A. E., & Pillay, S. (2024). Ethical decision-making in East Africa: predictors of whistleblowing intention. Society and Business Review. https://doi.org/10.1108/SBR-03-2022-0067

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Martin, R., Yadiati, W., Pratama, A., Rubio-Misas, M., Alshbili, I., Elamer, A. A., Beddewela, E., Harun, M. S., Hussainey, K., & Mohd Kharuddin, K. A. (2018). Doing Good with Creative Accounting? Linking Corporate Social Responsibility to Earnings Management in Market Economy, Country and Business Sector Contexts. Sustainability, 8, 4568. https://doi.org/10.3390/su11174568

Molaei, A. (2024). Organizational Environment and Whistleblowing Mindset Among Internal Auditors. Quarterly Journal of New Research Approaches in Management and Accounting, 8(92), 1996-2011. https://majournal.ir/index.php/ma/article/view/2630

Puni, A., & Anlesinya, A. (2017). Whistleblowing propensity in power distance societies. Journal of Global Responsibility. https://doi.org/10.1108/JGR-02-2017-0005

Puni, A., & Hilton, S. K. (2020). Power distance culture and whistleblowing intentions: the moderating effect of gender. International Journal of Ethics and Systems, 36(2), 217-234. https://doi.org/10.1108/IJOES-10-2019-0163

Qian, W., Hörisch, J., Schaltegger, S., Baalouch, F., Ayadi, S. D., Hussainey, K., Agyei-Mensah, B. K., Nagata, K., Nguyen, P., & Daske, H. (2015). A study of the determinants of environmental disclosure quality: Evidence from French listed companies. J. Clean. Prod., 22, 1608-1619.

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Rezaei, S., Mohaghegh, A., Khosravani, A., & Rostami, K. H. (2024). Examination of the Role of Machiavellianism and Whistleblowing in Earnings Management (Case Study of Iran's Electric Power Distribution Companies). International Journal of Innovation Management and Organizational Behavior (IJIMOB), 4(2), 171-179. https://doi.org/10.61838/kman.ijimob.4.2.20

Sholihin, M., & Ratmono, D. (2020). Analisis SEM - PLS dengan WarpPLS 7.0 untuk Hubungan Nonlinier dalam Penelitian SOsial dan Bisnis. Penerbit ANDI.

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Tavangar Ranjbar, M., Alvani, S. M., & Mehrmanash, H. (2022). Understanding the Phenomenon of Whistleblowing with a Meta-synthesis Approach. Quarterly Journal of Strategic Studies, 25(3), 154-187.

Tri Wahyuni, E., Puspitasari, G., & Puspitasari, E. (2021). Has IFRS improved Accounting Quality in Indonesia? A Systematic Literature Review of 2010-2016. J. Account. Invest, 21, 19-44. https://doi.org/10.18196/jai.2101135

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Yu-Shun, H., & Yu-Chen, C. (2018). The impact of information complexity on audit failures from corporate fraud: Individual auditor level analysis. Asia Management Review, 23, 72-85. https://doi.org/10.1016/j.apmrv.2017.09.002

Zhu, G., Li, F., Yan, Y., & Guenis, H. (2023). Privacy paradox resolution in mHealth: the moderating effect of rationality degree. Journal of Enterprise Information Management. https://doi.org/10.1108/JEIM-03-2023-0119