واکاوی نقش انعطاف‌پذیری شناختی حسابرسان در بهبود وظیفه‌گرایی اخلاقی در حرفه حسابرسی

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Castka, P., Zhao, X., Bremer, P., Wood, L. C., & Mirosa, M. (2021). Supplier audits during COVID-19: A process perspective on their transformation and implications for the future. The International Journal of Logistics Management. https://doi.org/10.1108/IJLM-05-2021-0302

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Garcia, M., & Martinez, L. (2021). Metacognitive beliefs and ethical behavior in auditors: An experimental study. Journal of Accounting and Public Policy, 40(3), 1-15. https://doi.org/10.1016/j.jaccpubpol.2021.106789

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Heidari, Q., Nikoomaram, H., & Vakilifard, H. R. (2023). The relationship between dark personality traits and the tendency toward fraudulent behavior: A test of social trust theory. Journal of Financial Accounting Knowledge, 10(1), 12-27.

Hendar, F., & Harahap, D. (2023). The influence of time budget pressure, auditor experience, and auditor competence on audit judgment. Kajian Akuntansi, 24(8), 374-387. https://doi.org/10.29313/kajian_akuntansi.v24i2.2671

Highgate, Q., & Schenk, S. (2021). Cognitive flexibility in humans and other laboratory animals. Journal of the Royal Society of New Zealand, 51(1), 97-127. https://doi.org/10.1080/03036758.2020.1784240

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Karimi, Z., Yaghoob-Nezhad, A., Samadi-Largani, M., & Pourali-Laklayeh, M. R. (2021). Evaluating the impact of individual psychological biases and personality dimensions of auditors on audit quality. Financial Accounting and Auditing Research, 13(52), 23-52.

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Kupis, L. B., & Uddin, L. Q. (2023). Developmental neuroimaging of cognitive flexibility: update and future directions. Annual Review of Developmental Psychology, 5(1), 263-284. https://doi.org/10.1146/annurev-devpsych-120221-035310

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Mohamed, E. K., & Lashine, S. H. (2022). Metacognitive beliefs and professional judgment in auditing: The mediating role of ethical decision-making. Journal of Business Ethics, 175(1), 123-140. https://doi.org/10.1007/s10551-021-04972-4

Moustafa Abdallah, B. A., Ghanem, M. G., & Hijazi, W. H. (2024). Analyzing the factors that affect auditor's judgment and decision making in Lebanese audit firms. Journal of Risk and Financial Management, 17(2), 73-90. https://doi.org/10.3390/jrfm17020073

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Yazdani Far, N., Moradi, M. A., & Faghani, M. (2025). Investigating the Impact of Investor Accounting Cognition on Debt Maturity and Asset Growth Opportunities of Companies Listed on the Tehran Stock Exchange. Journal of Accounting and Management Auditing Knowledge, 14(54), 287-312.

Zolfi, S., & Yazdanian, N. (2023). Auditors' dark personality traits and their impact on fraud risk assessment. Accounting and Auditing Research, 15(57), 179-206.