آذر، عادل؛ مومنی، منصور. (1395). آمار و کاربرد آن در مدیریت، انتشارات سمت، چاپ بیستم، تهران.
حبیبی، آرش. (1397). آموزش کاربردی SPSS. نشر جهاد دانشگاهی، چاپ پنجم، تهران.
حساس یگانه، یحیی؛ کاظم‌پور، احسان. (1392). رابطه سطح مهارت حسابرسان با حساسیت و قضاوت اخلاقی. پژوهشهای تجربی حسابداری، 3 (2)، 70-53.
حساس یگانه، یحیی؛ مقصودی، امیر. (1390). ارزش‌های اخلاقی در قضاوت حرفه‌ای حسابرس، فصلنامه اخلاق در علوم و فناوری، 6 (1)، 62-73.
خاکی، غلامرضا. (1382). روش پژوهش با رویکردی به پایان‌نامه‌نویسی، انتشارات بازتاب، چاپ اول، تهران.
خوزین، علی و جمال محمدی. (1394). مطالعه تطبیقی مفاهیم مندرج در آیین رفتار حرفه‌ای حسابداران از دیدگاه تهیه‌کنندگان و استفاده‌کنندگان از گزارش‌های مالی. دانش حسابرسی، 15 (60). 139-165.
سعیدی گراغانی، مسلم؛ ناصری، احمد. (1397). تفاوت‌های فردی و قضاوت حرفه‌ای حسابرس. پژوهشهای حسابداری مالی و حسابرسی، سال 9 (4). 111-129.
سلمان‌پناه، نجمه؛ طالب‌نیا، قدرت اله. (1392). بررسی گزیده عوامل موثر بر قضاوت اخلاقی حسابداران رسمی ایران. حسابداری مدیریت، 6 (18)، 87-96.
شهبازی، مجید؛ مهرانی، کاوه. (1399). تدوین مدل قضاوت حرفه‌ای حسابرسان مستقل. بررسی‌های حسابداری و حسابرسی، 27(1)، 60-86.
شهرابی، شاهرخ. (1393). تاثیر عامل جنسیت بر قضاوت حرفه‌ای حسابرسان داخلی. فصلنامه حسابرسی نظریه و عمل، 1 (2)، 117-132.
صفرزاده، محمد حسین؛ عرب مازار یزدی، محمد؛ هوشمند کاشانی، عباس. (1399). تاثیر اندازه موسسه حسابرسی و رده سازمانی حسابرسان بر استدلال‌های اخلاقی حسابرسان مستقل در مراحل مختلف نظریه رشد اخلاقی کالبرگ. بررسی‌های حسابداری و حسابرسی، 27 (4)، 624_648.
فروغی، میثم؛ جعفری، علیرضا؛ نادری بنی، رحمت الله. (1393). عوامل موثر بر قضاوت‌های اخلاقی در بین جامعه حسابداران رسمی ایران. حسابداری مالی، سال 6 (2)، 114-133.
مران جور، مهدی. (1400). آزمون نگرش حسابرسان نسبت به فعالیت‌های بازاریابی در بین اعضای جامعه‌ی حسابداران رسمی ایران. فصلنامه پژوهشهای حسابرسی حرفه‌ای، 1 (4): 32-49.
مهرانی، نیوشا؛ بنی مهد، بهمن. (1400). تأثیر سبک‌های شناخت نوگرا و نوگریز بر تردید حرفه‌ای حسابرس. فصلنامه پژوهشهای حسابرسی حرفه‌ای 2 (5): 56_69.
نونهال نهر، علی‌اکبر؛ محمدزاده سالطه، حیدر؛ حمدالهی، کبری. (1393). ارزیابی تاثیر آموزش حسابداری (آموزش دانشگاهی و دوره‌های ضمن خدمت) و تجربه بر قضاوت‌های حرفه‌ای حسابرسان. پژوهشهای تجربی حسابداری، سال 4 (1)، 191-209.
Abdelhak, E. Elamer, A. Mclaughlin, C. & Alhares, A. (2019). Auditors’ ethical reasoning in developing countries: The case of Egypt. International Journal of Ethics and Systems, 35(4), 558-583.
Abdul-Halim, H. Jaafar, H. & Janudin, E. (2018). Evaluate the impact of accounting training (university education and in-service courses) and experience on auditors' professional judgments. Empirical Accounting Research, Year 4 (1), 191-209. (in Persian)
Azar, A. Momeni, M. (2016). Statistics and its application in management, Samat Publications, 20 th edition, Tehran. (in Persian)
Baker, C. R. (2014). An examination of the ethical discourse of the US public accounting profession from a Foucaultianperspective. Journal of Accounting & Organizational Change, 10(2): 216–228.
Bamber, E. M. & Iyer, V. M. (2002). Big 5 auditors’ professional and organizationalidentification: Consistency or conflict? Auditing: A Journal of Practice & Theory, 21(2): 21–38.
Barrainkua, I. and Espinosa-Pike, M. (2018). The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students. Spanish Accounting review, 21(2): 176-187.
Beattie, V. Fearnley, S. & Hines, T. (2013). Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. Accounting and Business Research, 43(1): 56–81.
Bline, D. M. Duchon, D. & Meixner, W. F. (1991). The measurement of organizationaland professional commitment: An examination of psychometric properties of two commonly used instruments. Behavioral Research in Accounting, 3: 1–12.
Bobek, D. Hageman, A. & Radtke, R. (2015). The influence of roles and organizational fit on accounting professionals’ perceptions of their firms’ ethical environment. Journal of Business Ethics, 126(1): 125–141.
Carrington, T. Johansson, T. Johed, G. & Öhman, P. (2013). An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession. Behavioral Research in Accounting, 25(2): 1–20.
Clikeman, P. M. Schwartz, B. N., & Lathan, M. H. (2001). The effect of the 150-hourrequirement on new accountants’ professional commitment، ethical orientation and professionalism. Critical Perspectives on Accounting، 12(5): 627–645.
Cohen، J. R. ، Pant، L. W. ،& Sharp، D. J. (2001).An examination of differences in ethical decision-making between Canadian business students and accounting professionals. Journal of Business Ethics، 30(4): 319–336.
Davenport، L. ، & Dellaportas، S. (2009). Interpreting the public interest: A survey of professional accountants. Australian Accounting Review, 19(1): 11–23.
Elias, R. (2008). Auditing students’ professional commitment and anticipatory social ization and their relationship to whistleblowing. Managerial Auditing Journal, 23(3): 283–294.
Elias, R. Z. (2006). The impact of professional commitment and anticipatory socialization on accounting students’ ethical orientation. Journal of Business Ethics, 68(1): 83–90.
Fogarty, T. J. (1992). Organizational socialization in accounting firms: A theoreticalframework and agenda for future research. Accounting, Organizations and Society, 17(2): 129–149.
Forooghi, M. Jafari, A. Naderi, R. (2012). Factors Affecting Ethical Judgments in the Iranian Society of Certified Public Accountants. Financial Accounting, 6 (2), 114-133. (in Persian)
Gaa, J. C. (2006). Integrity، auditor independence، and the protection of investors. Advances in Public Interest Accounting، 12: 27–47.
Gendron، Y. Suddaby، R. ،& Lam، H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2): 169–193.
Glover, S. H. ,Bumpus, M. A. ,Sharp, G. F. ,& Munchus, G. A. (2002). Gender differences in ethical decision-making. Management Review, 17(5): 217–227.
Habibi, A. (2018). SPSS application training. University Jihad Publishing, Fifth Edition, Tehran. (in Persian)
Hanlon, G. (1996). Casino capitalism and the rise of the commercialized service class An examination of the accountant. Critical Perspectives on Accounting, 7: 339–363.
Hasas Yeganeh, Y. Kazempoor, E. (2013). The relationship between auditors' skill level and sensitivity and ethical judgment. Empirical Accounting Research, 3 (2), 70-53. (in Persian)
Hasas Yeganeh, Y. Maghsoodi, A. (2011). Ethical Values in Auditing Professional Judgment, Quarterly Journal of Ethics in Science and Technology, 6 (1), 62-73. (in Persian)
Helliar, C. & Bebbington, J. (2004). Taking Ethics to Heart: A Discussion Documentary the Research Committee of the Institute of Chartered Accountants of Scotland, Edinburgh: Institute of Chartered Accountants of Scotland.
Humphrey, C. Moizer, P. & Turley, S. (2006). Independence and competence? A critical questioning of auditing. Advances in Public Interest Accounting, 12: 149–167.
Ismail, S. (2017). Ethical judgment and ethical ideology of accounting professionals and accounting students. Asian Journal of Accounting Perspectives, 10: 99-113.
Johari, R. J. Mohd-Sanusi, Z. & Chong, V. K. (2017). Effects of Auditors’ Ethical Orientation and Self-Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision-Making Process. International Journal of Auditing, 21: 35-58.
khaki, gh. (2003). Research method with an approach to dissertation writing, Bazetab Publications, first edition, Tehran. (in Persian)
khozin, A. Mohammadi, J. (2014). A comparative study of the concepts contained in the Code of Professional Conduct for Accountants from the perspective of producers and users of financial statements. Journal of Audit science, 15 (60). 139-165. (in Persian)
Kohlberg, L. (1984). Essays on moral development: Vol II. The Psychology of moral development. San Francisco: Harper & Row Lord, A. ,& DeZoort, F. T. (2001). The impact of commitment and moral reasoning onauditors’ responses to social influence pressure. Accounting, Organizations, and Society, 26(3):215–235.
Larson, M. S. (1977). The rise of professionalism: A sociological analysis, Berkeley: University of Berkeley Press.
Mehrani, N. Banimahd, B. (2022). Effect of Adoption and Innovation Cognition Styles on Professional Skepticism. Journal of professional Auditing research. (2) 5: 56-69. (in Persian)
Moran joor, M. (2021). A Test Auditors› Attitude to Marketing Activities between Members of Iranian Association of Certified Public Accountants. Journal of professional Auditing research. (1) 4: 32-49. (in Persian)
Novnahal nahr, A. Mohammadzadeh, H. Hamdollahi, K. (2013). Evaluate the impact of accounting training (university education and in-service courses) and experience on auditors' professional judgments. Empirical Accounting Research, Year 4 (1), 191-209. (in Persian)
Rest, J. (1986). Moral Development: Advances in Research and Theory. New York: Praeger
Rios-Figueroa, C. and Cardona, R. (2013). Dose Experience Affect Auditors Professional Judgment? Evidence from Puerto Rico. Accounting and Taxation, 5(2): 13-32.
Saeid Geraghani, M. Naseri, A. (2017). Individual differences and the professional judgment of the auditor. Financial Accounting and Auditing Research, 9 (4). 111-129. (in Persian)
Safarzadeh, M. Arab mazar, M. Hooshmand kashani, A. (2020). The effect of the size of the auditing firm and the organizational category of the auditors oln the ethical arguments of the independent auditors at different stages of Kalberg's theory of ethical growth. Accounting and Auditing Reviews, 27 (4), 624_648. (in Persian)
Salman Panah, N. Talebniya, GH. (2012). A selection of factors affecting the ethical judgment of certified public accountants in Iran. Management Accounting, 6 (18), 87-96. (in Persian)
Sanusi, Z. M. , Iskandar, T. M. , Monroe, G. & Saleh, N. M. (2019). Effects of Goal Orientation, Self-Efficacy and Task Complexity on the Audit Judgment Performance of Malaysian Auditors. Accounting, Auditing & Accountability Journal, 31(1): 75-95.
shahbazi, M. Mehrani, K. (2019). Develop a professional judgment model for independent auditors. Accounting and Auditing Reviews, 27 (1), 60-86. (in Persian)
Shahrabi, sh. (2013). The effect of gender on the professional judgment of internal auditors. Journal of Theory and Practice Auditing, 1 (2), 117-132. (in Persian)
Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, Organizations and Society, 34(3), 409–427 .
Taylor, M. H., DeZoort, F. T., Munn, E., & Thomas, M. W. (2003). A proposed framework emphasizing auditor reliability over auditor independence. Accounting Horizons, 17(3), 257–266.
Wyatt, A. R. (2004). Accounting professionalism – They just do not get it. Accounting Horizons, 18(1): 45–53.
Yang, L. Brink, A. G. & Wier, B. (2017). The impact of emotional intelligence on auditor judgement. International Journal of Auditing, 22(1): 83-97.
)