الگوی سیاست‌گریزی حسابرسان دیوان محاسبات ایران از منظر کشف و افشای تخلفات دستگاه‌های اجرایی

Al-Abedi, T. K. (2023). Empirical Study for the Strategic Role of Internal Audit in Dedicating Fraud Risk in the Financial Statement: Evidence From Iraq. Journal of Economics & Administration(133), 308-322. https://doi.org/10.31272/jae.i133.947

Ali, N., & Khan, K. I. (2022). Identification and Protection of Corporate Whistle-Blowers: A Legal Perspective. Journal of Accounting and Finance in Emerging Economies, 8(1), 123-134. https://doi.org/10.26710/jafee.v8i1.2204

Astuti, W. A., Surtikanti, S., Eneida, & Daud, D. (2023). Auditor Quality Analysis of Audit Findings in Timor-Leste. Journal of Eastern European and Central Asian Research (Jeecar), 10(4), 691-700. https://doi.org/10.15549/jeecar.v10i4.1377

Bandanipour, M., Nakhaei, H., Hajiha, Z., & Nakhaei, K. (2023). Identification of Fraud Components and Political Factors Influencing Fraud in Financial Statements. Ijimob, 3(5), 113-121. https://doi.org/10.61838/kman.ijimob.3.5.14

Brown, N. C., Joe, J. R., Smith, K., & Wang, H. E. (2025). Auditors’ Response to Client Corruption: Evidence From Google Document Frequency. Journal of Business Finance & Accounting, 52(5), 2299-2334. https://doi.org/10.1111/jbfa.70000

Campa, D., Quagli, A., & Ramassa, P. (2023). The Roles and Interplay of Enforcers and Auditors in The context of Accounting Fraud: a review of the Accounting Literature. Journal of Accounting Literature, 47(5), 151-183. https://doi.org/10.1108/jal-07-2023-0134

Chan, F., & Gibbs, C. (2022). When Guardians Become Offenders: Understanding Guardian Capability Through the Lens of Corporate Crime*. Criminology, 60(2), 321-341. https://doi.org/10.1111/1745-9125.12300

Chowbe, V. S. (2024). Redefining the Fight Against White Collar Crime: A Moral and Value-Centric Perspective. International Journal for Multidisciplinary Research, 6(2). https://doi.org/10.36948/ijfmr.2024.v06i02.13521

Costa, F. C. d., Chai, C. G., Carneiro, M. F., Basílio, D. G. G., Riani, R. S. R., & Glaucia Fernanda Oliveira Martins, B. (2023). Enhancing Good Governance and Combating Corruption in Brazil: Assessing the Feasibility, Potential, and Limitations of New Technologies. Beijing Law Review, 14(03), 1484-1503. https://doi.org/10.4236/blr.2023.143080

Eyongndi, D. T., & Opara, F. N. (2022). Lack of Protection for Whistleblowers at the Workplace in Nigeria: Drawing Lessons From Selected Jurisdictions. Padjadjaran Jurnal Ilmu Hukum (Journal of Law), 9(3), 432-455. https://doi.org/10.22304/pjih.v9n3.a7

Gibbs, T. (2024). Evolution of the Whistleblowing Regime: The UAE Model. Journal of Money Laundering Control, 28(1), 108-124. https://doi.org/10.1108/jmlc-06-2024-0098

Gottschalk, P. (2022). Trusted Chief Executives in Convenient White-Collar Crime. Crime & Delinquency, 71(8), 2845-2873. https://doi.org/10.1177/00111287221104737

Greenman, C., Zupancic, K., Davis, K., & Healy, C. (2023). Penalties for Fraud in the Pharmaceutical Industry: A Financial and Reputational Analysis. Jaepp, 24(1). https://doi.org/10.60154/jaepp.2023.v24n1p21

Hadisantoso, E., Nurdin, E., & Akib, M. (2022). The Effect of Competence and Independence on Professional Skepticism and Audit Quality. Atestasi Jurnal Ilmiah Akuntansi, 5(1), 183-196. https://doi.org/10.57178/atestasi.v5i1.156

Herbert, W. E., & Agwor, T. C. (2021). Corporate Governance Disclosure and Corporate Performance of Nigerian Banks. Journal of Research in Emerging Markets, 3(3), 14-36. https://doi.org/10.30585/jrems.v3i3.674

Jayden, W. J. (2021). Influence of Governance Indicators on Disclosures in Performance Audit Reports in National Government Constituencies Development Funds. Edith Cowan Journal of Entrepreneurship and Project Management, 5(1), 35-67. https://doi.org/10.55077/edithcowanjournalofentrepreneurshipandprojectmanagement.v1i1.34

Kortz, P., & Azeredo, A. J. (2022). Lawsuits Judged by CVM: Analysis of the Main Infractions Committed by Independent Auditors. Revista Ambiente Contábil - Universidade Federal Do Rio Grande Do Norte - Issn 2176-9036, 14(2). https://doi.org/10.21680/2176-9036.2022v14n2id29389

Kumar, H., & Pinki, P. (2022). Corporate Governance and Forensic Accounting: A Systematic Literature Review. Corporate Governance Insight, 4(1), 81-120. https://doi.org/10.58426/cgi.v4.i1.2022.81-120

Lanrewaju, A. S., Ejededawe, O. A., & Elijah, E. (2024). The Independence of Supreme Audit Institution in Mitigation Financial Fraud in Nigeria. Asian Journal of Economics Business and Accounting, 24(1), 114-127. https://doi.org/10.9734/ajeba/2024/v24i11226

Mbate, M. (2023). Can Parliamentary Sanctions Strengthen Local Political Accountability? Evidence From Kenya. 209-231. https://doi.org/10.31389/lsepress.dlg.h

McCarten, M., Diaz‐Rainey, I., Roberts, H., & Tan, E. K. M. (2022). Political Connections, Tacit Power and Corporate Misconduct. Journal of Business Finance & Accounting, 49(9-10), 1530-1552. https://doi.org/10.1111/jbfa.12603

Raihan, M. R., Pamungkas, I. D., Setiawanta, Y., & Mardjono, E. S. (2024). Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud. Maksimum, 14(1), 114. https://doi.org/10.26714/mki.14.1.2024.114-135

Rose, A. M., Rose, J. M., Suh, I., Thibodeau, J. C., Linke, K., & Norman, C. S. (2020). Why Financial Executives Do Bad Things: The Effects of the Slippery Slope and Tone at the Top on Misreporting Behavior. Journal of Business Ethics, 174(2), 291-309. https://doi.org/10.1007/s10551-020-04609-y

Sibanda, M. M., Zindi, B., & Maramura, T. C. (2020). Control and Accountability in Supply Chain Management: Evidence From a South African Metropolitan Municipality. Cogent Business & Management, 7(1), 1785105. https://doi.org/10.1080/23311975.2020.1785105

Swandaru, R., & Muneeza, A. (2022). Can Fraud in Islamic Financial Institutions Be Prevented Using High Standards of Shariah Governance? International Journal of Law and Management, 64(6), 469-485. https://doi.org/10.1108/ijlma-07-2022-0162

Tommasetti, R., Leite, R. d. O., Maia, V. M., & Marcelo Álvaro da Silva, M. (2021). Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform. Sage Open, 11(4). https://doi.org/10.1177/21582440211058190

Velte, P. (2021). The Link Between Corporate Governance and Corporate Financial Misconduct. A Review of Archival Studies and Implications for Future Research. Management Review Quarterly, 73(1), 353-411. https://doi.org/10.1007/s11301-021-00244-7

Vorster, H. H., & Nwosu, L. I. (2024). Evaluating Policies and Regulations Used to Control Corruption Among Accounting Officers in the Public Sector of South Africa: A Systematic Literature Review. Frontiers in Sociology, 9. https://doi.org/10.3389/fsoc.2024.1371287

Widt, D. D., Maroun, W., & Atkins, J. (2025). Neutralizing Deviance at State‐owned Enterprises: The Case of South African Airways. Abacus, 61(1), 162-193. https://doi.org/10.1111/abac.12353

Xia, J., Jiang, Y., Wang, H., & Li, Y. (2022). Rule Violation and Time-to-Enforcement in Weak Institutional Environments: A Good Faith Perspective. Journal of Management, 49(8), 2549-2594. https://doi.org/10.1177/01492063221108931

Zhang, D., Zhou, J., & Ma, J. (2023). Ex‐military Top Executives and Corporate Violations: Evidence From China. Abacus, 60(2), 365-398. https://doi.org/10.1111/abac.12304

Zindi, B., & Sibanda, M. M. (2022). Barriers to Effective Supply Chain Management: The Case of a Metropolitan Municipality in the Eastern Cape. Journal of Local Government Research and Innovation, 3. https://doi.org/10.4102/jolgri.v3i0.54