طراحی مدل شایستگی حسابرسان با بهره‌گیری از روش پشتیبان اجماع گسسته

Abolhasan Tash, F., Barzideh, F., Babajani, J., & Bolou, G. (2024). Designing an Auditor Competency Model in Iran. Audit Knowledge, 24(96), 172-200.

Aslani, M., Ataei, M., Gholamzadeh, D., & Mohtashami, A. (2026). Effective Implementation of Corporate Governance: The Role of Committees and Member Competencies. Management Accounting and Auditing Knowledge, 14(55), 231-247.

Cahyono, G. J., & Hastuti, T. D. (2024). The Impact of Competence, Accountability, Professional Skills, and Professional Skepticism on Audit Quality With Time Budget Pressure as a Moderating Variable. Journal of Economics Finance and Management Studies, 07(07). https://doi.org/10.47191/jefms/v7-i7-28

Daryaei, A., & Azizi, A. (2024). Explaining the Relationship Between Ethics, Experience, and Professional Competence of Auditors and Audit Quality. Journal of Financial Accounting Knowledge, 5(1), 79-99.

Defond, M. L., Li, Z., Wong, T. J., & Wu, K. (2024). Competence vs. Independence: Auditors' connections with members of their clients' business community. Journal of Accounting and Economics, 78(1), 1-28. https://doi.org/10.1016/j.jacceco.2024.101702

Hanum, Z., & Rahmadana, F. (2024). The Impact of Auditor Competence and Auditor Experience on Audit Judgement, Mediated by Task Complexity, within Public Accounting Firms in the City of Medan. Journal of Law and Sustainable Development, 12(1), 1-14. https://doi.org/10.55908/sdgs.v12i1.1925

Hasannejad Nisi, S., Jafari Dehkurdi, H., & Fattahi Nafchi, H. (2024). Explaining the Role of Organizational Core Competency in Stock Price Synchronicity. Journal of Management Accounting and Auditing Knowledge, 15(57), 315-334.

Hatami, Z., Shahrestani, S., & Mir Hosseini, M. (2024). Investigating the Mediating Role of Information Technology on the Relationship Between Professionalism and Competency with Auditors' Performance. Accounting and Management Perspective, 7(95), 1-19.

Nandemar, D. (2024). Fraud risk judgments performance: The role of audit technology, task structure, and auditor competence. Multidisciplinary Science Journal, 6(9), 2024180. https://doi.org/10.31893/multiscience.2024180

Nurmawanti, S., Lenggogeni, L., & Yanti, H. B. (2024). The Effect of Competence, Time Budget Pressure and Professional Attitudes of Auditors on Internal Audit Quality With Role Conflict As a Moderating Variable. Dinasti International Journal of Economics, Finance & Accounting (DIJEFA), 4(6).

Portimoori, M., & Zarei, S. (2023). Auditing Internal Controls and Control Risk. 9th National Congress of New Findings in Management and Industrial Engineering with Emphasis on Competence and Competitive Intelligence, Tehran. https://en.civilica.com/doc/1705184/

Rashidah, M., & Habibpour, A. (2023). The effect of auditor's competence, qualification, experience, and professional care on audit quality. Proceedings of the Seventh International Conference on Management, Accounting, Banking, and Economics of Iran, https://civilica.com/doc/2006176

Razali, F. M., Sulaiman, N., Abdul Manan, D. I., & Said, J. (2025). Sustainability of Audit Profession in Digital Technology Era: The Role of Competencies and Digital Technology Capabilities to Detect Fraud Risk. Sage Open, 15(1), 21582440241304974. https://doi.org/10.1177/21582440241304974

Rezaei Rajani, A. A., Mohammadi Khoshouei, H., & Mehdad, A. (2024). Examining the Effects of Auditor Competence, Independence, Integrity, Due Professional Care, and Experience on Audit Quality while Considering Personality Dimensions. Promotion of Science, 15(1), 285-301.

Seyfi, S., Gorji zadeh, D., & Khoshkar, F. (2024). The effect of auditors' competency, professional ethics and diversity of auditors signing audit report on the quality of financial reporting in the stock exchange from. Journal of Accounting and Management Vision, 7(88), 43-70.

Yousef Zadeh, S., Bitari, A., & Naghdi Taheri, M. (2023). The Impact of Independence, Support from Senior Managers, and Employee Competence on Effective Internal Audit. Second National Conference on Novel Applied Research in Accounting, Damghan. https://civilica.com/doc/1964526

Zamzam, I., Mahdi, S. A., & Sardju, F. (2024a). The Influence of Competency and Professional Behavior on Internal Auditor Performance in the Digital Era with Time Budget Pressure as a Moderator. Australasian Accounting, Business and Finance Journal, 18(2). https://doi.org/10.14453/aabfj.v18i2.08

Zamzam, I., Mahdi, S. A. R., & Sardju, F. (2024b). The Influence of Competency and Professional Behavior on Internal Auditor Performance in the Digital Era. Australasian Accounting, Business and Finance Journal, 18(2), 56-70. https://www.uowoajournals.org/aabfj/article/id/1063/

Zhang, C., Mohammed, S. S., Lau, Y., & Manisah, N. (2024). The Mediating Effect of Information Technology Usage on the Relationship of Internal Audit Processes and Internal Auditor Competence towards Internal Audit Effectiveness: Evidence from the Chinese Financial Sector. International Journal of Business and Management, 19, 139. https://doi.org/10.5539/ijbm.v19n6p139