شناسایی نقش‌های کارآمد حسابرسان داخلی در نهادهای عمومی غیردولتی: مطالعه موردی شهرداری مشهد

Aminipour, H., & Gholamnia Roshan, B. (2024). Investigating the impact of blockchain technology on internal audit control considering the mediating role of risk management, financial flexibility and financial performance. Audit Science Quarterly, 24(93), 33-55. https://www.jmaak.ir/article_24148.html

Antoh, A., Sholihin, M., Sugiri, S., & Arifa, C. (2024). A perspective on the whistleblowing intention of internal auditors: an integrated ethical decision-making model. Cogent Business & Management, 11(1), 2292817. https://doi.org/10.1080/23311975.2023.2292817

Ardestani Rostami, M. R., Ghilani Niyay Soumeh Saraei, B., Samadi Largani, M., & PourAli, M. R. (2024). A Model for Internal Audit Quality Based on Organizational Culture and Professional Ethics. Auditing Studies, 24(94), 349-378. https://ensani.ir/fa/article/590242/

Ardha, N. B. D., Riwajanti, N. I., & Haris, Z. A. (2025). Improvement of Business Process Modeling in Internal Audit Planning at an Indonesian State-Owned Enterprise. Journal of Applied Accounting and Taxation, 10(1), 50-61.

Attaf, W. F., & Bensbahou, A. (2025). The impact of risk-based internal audit approach on improving risk management processes: A field study in Yemeni Islamic banks (Aden). Journal of Management World, 1, 180-190. https://doi.org/10.53935/jomw.v2024i4.634

Bamari, O., Shoorvarzi, M., & Noori, Z. (2025). Examining and Explaining the Relationship between Internal Audit and Profit Management. Journal of Management Accounting, 14(53), 291-304.

Eulerich, M., Eulerich, A., & Bonrath, A. (2025). Technology and internal auditing: An overview of performance effects. Maandblad voor Accountancy en Bedrijfseconomie, 99(4), 181-193. https://doi.org/10.5117/mab.99.153598

Farhadi Touski, O., & Doustian, R. (2025). Developing New Technologies in Internal Auditing with the Help of Artificial Intelligence: Deep Learning Enables Anomaly Detection in Financial Accounting Data. Investment Knowledge, 14(55), 597-612.

Ferreira, L. V. A., Alves, C. A. d. M., Peotta de Melo, L., & Nunes, R. R. (2025). Internal Audit Strategies for Assessing Cybersecurity Controls in the Brazilian Financial Institutions. Applied Sciences, 15(10), 5715-5740. https://doi.org/10.3390/app15105715

Ghorbaniyan, A., Abdoli, M., Valiyan, H., & Boudlaie, H. (2024). Corporate Citizen Internal Audit Model: Evidence from Environmental Functions in Iran. Journal of Facilities Management, 22(5), 920-948. https://doi.org/10.1108/JFM-06-2022-0066

Ginesti, G., Santonastaso, R., & Macchioni, R. (2024). Family Involvement in Ownership and Governance and Internal Auditing Quality. Corporate Governance, 24(8), 46-64. https://doi.org/10.1108/CG-10-2022-0405

Hazaea, S. A., Al-Matari, E. M., & Omer, A. M. (2024). The Impact of Internal Audit System on Performance: Evidence from Emerging Markets. Humanities and Social Sciences Communications, 11(3), 13-37. https://doi.org/10.1057/s41599-024-03835-3

Heydari, M., Charmahalizadeh, A. A., & Matinfard, M. (2025). Designing and Validating a Local Conceptual Model for Internal Audit Performance Evaluation in Iran's Petrochemical Industry Using a Mixed-Methods Approach. Iranian Internal Audit Research Journal, 2(1), 1-25.

Hussein, A. Q., & Alshammari, M. T. A. (2024). The Role of Internal Audit in Improving the Quality of Financial Reports. The American Journal of Social Science and Education Innovations, 6(07), 171-187. https://doi.org/10.37547/tajssei/Volume06Issue07-19

Ismail, S., Abdou, R. M., & Ibrahim, M. S. (2025). Who is Better in Practicing Customer Due Diligence as an Anti-Money Laundering Tool for Financial Institutions: Can Internal Auditors Be Forensic Accountants? Evidence from MENA Region. In Sustainable Data Management: Navigating Big Data, Communication Technology, and Business Digital Leadership. Volume 1 (pp. 11-23). https://doi.org/10.1007/978-3-031-83911-5_2

Karamshahi, B., Soltani Nejad, A. S., & Soltani Nejad, E. (2025). The Effect of Psychological Capital and Moral Courage on Internal Audit Effectiveness. Studies of Ethics and Behavior in Accounting and Auditing, 5(2), 7-38.

Khademi Khuzani, A., & Aghaei Chadgani, A. (2025). The Effect of Organizational Ethical Culture, Audit Experience, and Ethics Awareness on the Ethical Judgment of Internal Auditors. Judgment and Decision Making in Accounting, 4(4), 105-121.

Khalif Rashid, F., Aghaei Chadegani, A., Duhairib Al-Rubaie, M. S., & Alimoradi, M. (2025). The Effect of Internal Auditors' Motivation to Whistleblow on Unethical Conduct on Their Whistleblowing Judgments and Decisions, Considering the Moderating Role of Organizational Factors. Empirical Accounting Research, 15(1), 209-230.

Khalili, Y., Hasanpour, D., & Abolfazl Momeni, Y. (2024). Investigating the Impact of Internal Audit Performance Quality on the Accuracy of Managerial Earnings Forecasts. Judgment and Decision Making in Accounting.

Khanam, Z. (2024). Effectiveness of internal auditing from the lens of internal audit factors: empirical findings from the banking sector of Bangladesh. Journal of Financial Crime, ahead-of-print, ahead-of-print. https://doi.org/https://doi.org/10.1108/JFC-11-2023-0299

Khodabakhshi Parijan, K., & Gerami, A. (2024). Independent Auditors' Assessment of Internal Audit Duties. Studies in Ethics and Behavior in Accounting and Auditing, 4(4), 143-164. https://doi.org/10.71907/sebba.2025.03151121643

Liović, K., & Barišić, I. (2024). Digital Transformation of the Internal Audit Function - Analysis of Technology Acceptance Factors and Perspectives of Future Development. In P. Alexandre (Ed.), ERAZ Conference - Knowledge Based Sustainable Development: Vol 10. Conference Proceedings (pp. 147-156). https://doi.org/10.31410/ERAZ.2024.147

Maia, R. V. D. L., Brigido, W. J., & Oliveira, J. M. (2024). Influencing Factors on Internal Auditing Maturity Using PLS-PM. IEEE Access, 12(1), 112659-112671. https://doi.org/10.1109/ACCESS.2024.3442160

Masoumi Bilandi, Z., Tabatabaeian, M. S., & Yousefzadeh, N. (2025). Challenges, Barriers, and Solutions for Integrating Information Technology into Internal Auditing. Empirical Studies in Financial Accounting, 22(87), 1-36.

Meilani, A., Tifani, M., Wijaya, N. N., & Rosnidah, I. (2025). The Influence of Internal Audit Effectiveness in Using Information Technology to Improve Audit Quality. International Journal of Business, Economics, and Social Development, 6(4), 537-542.

Moshayekhi, B., & Amirollah, M. R. (2025). The Impact of Knowledge and Professional Skepticism of Internal Auditors on the Adoption of Artificial Intelligence. Experimental Accounting Research, 15(2), 1-28. https://doi.org/10.22051/jera.2025.50268.3523

Nguyen, P. T. K., Nguyen, T. T. L., Pham, H. N., & Nguyen, L. D. (2026). Audit Quality as a Mediator Between Internal Audit Firm Factors and Client's Engagement Intention in Vietnam. Journal of Risk and Financial Management, 19(2), 160. https://doi.org/10.3390/jrfm19020160

Pham, T. M. L. (2025). Exploring Organizational Drivers of Internal Audit Effectiveness: Insights from an Emerging Market. Journal of Accounting in Emerging Economies.

Shadkami, M., Bokharaeian, M., Naderian, A., & Gorganli Davaji, J. (2025). Applying fuzzy Delphi approach for diagnosis and determination effective factors on information technology internal audit. International Journal of Nonlinear Analysis and Applications, 16(8), 19-34. https://doi.org/10.22075/ijnaa.2024.33066.4920

Veledar, B., Gadzo, A., & Bajric, N. (2025). The Impact of Various Factors on the Effectiveness of Internal Audit in the Public Sector: The Case of Bosnia and Herzegovina. Journal of Forensic Accounting Profession, 4(2), 1-19. https://doi.org/10.2478/jfap-2024-0006

Volodina, T., Grossi, G., & Vakulenko, V. (2023). The changing roles of internal auditors in the Ukrainian central government. Journal of Accounting & Organizational Change, 19(6), 1-23. https://doi.org/10.1108/JAOC-04-2021-0057

Wanja, M., & Ibrahim, A. (2023). Internal Audit Practices and Financial Reporting Quality of County Governments in Kenya. strategicjournals.com, 10(4). https://doi.org/10.61426/sjbcm.v10i4.2797

Younes Alazzabi, W. E., Mustafa, H., & Karage, A. I. (2023). Risk management, top management support, internal audit activities and fraud mitigation. Journal of Financial Crime, 30(2), 569-582. https://doi.org/10.1108/JFC-11-2019-0147

Zhang, C., & Shah, S. M. (2023). The Impact of Blockchain Technology on Internal Auditing in the Financial Sector. In A. Hamdan, H. M. Shoaib, B. Alareeni, & R. Hamdan (Eds.), The Implementation of Smart Technologies for Business Success and Sustainability. Springer. https://www.researchgate.net/publication/367584504_The_Impact_of_Blockchain_Technology_on_Internal_Auditing_in_the_Financial_Sector