اعتمادی، حسین؛ جباری، حسن. (1387). نقش پاسخگویی در کیفیت قضاوت حسابرسان، مطالعات حسابداری، 18: 105-122.
اعتمادی، حسین؛ ساری، محمدعلی؛ جوانیقلندری، موسی. (1397). احتمال تجدید ارائهی صورتهای مالی با تأکید بر نقش حسابرس، پژوهشهای حسابداری مالی و حسابرسی، 10 (37): 85-106.
بیگی، تورج؛ فطرس، محمدحسن. (1389). اندازهگیری میزان تأثیر سرمایه انسانی بر عملکرد سازمانی صنعت بانکداری ایران: از دیدگاه داراییهای نامشهود، مدیریت صنعتی، دانشکده علوم انسانی دانشگاه آزاد اسلامی واحد سنندج، 4 (10) 81-90.
حساسیگانه، یحیی؛ بیگلر، کیومرث. (1394). الگوی استراتژیهای مذاکره برای حل و فصل اختلافنظرهای حسابرس با صاحبکار در ارتباط با نحوه گزارشگری مالی، دانش حسابداری و حسابرسی مدیریت، 4 (16) 15-25.
سیرانی، محمد؛ خواجوی، شکراله؛ نوشادی، میثم. (1388). تأثیر تجربه و پیچیدگی موضوعات حسابرسی بر قضاوت حسابرس، بررسیهای حسابداری و حسابرسی، 16 (55) 35-50.
صالحی، تابنده. (1395). رابطه اخلاق حرفهای حسابرس و کیفیت حسابرسی، اخلاق در علوم و فناوری، 11 (3): 77-86.
گرد، عزیز؛ ناصری، مونا. (1397). مطالعه ارتباط بین تردید حرفهای حسابرس، چرخش حسابرس و کیفیت حسابرسی شرکتها، پژوهش حسابداری، 8 (3): 105-128.
مرانجوری، مهدی؛ علیخانی، رضیه.(1399). سرمایه انسانی حسابرس و احتمال کشف تحریف صورتهای مالی، دانش حسابرسی، 20 (8) 227-245.
Anderson, J.C., Johnson, E.N. and Reckers, P.M.J. (2012). Perceived effects of gender and family structure, and physical appearance on career progression in public accounting: a research note, Accounting, Organizations and Society, 19 (6), 483-491.
Association of chartered certified accountants, Paper 7, Advanced Audit and Assurance. Complete Text. (2015).
Beck, M. J., Francis, J. R., & Gunn, J. L. (2017). Public company audits and city specific labor characteristics. Contemporary Accounting Research, 35(1), 394-433.
Beigi, T. and Fotros, M. H. (2010). Measuring the impact of human capital on the organizational performance of the Iranian banking industry: from the perspective of intangible assets. Quarterly Journal of Industrial Management, Faculty of Humanities, Islamic Azad University, Sanandaj Branch, 4(10): 81-90. (In Persian)
Bills, K., Jeter, D., Stein, S. (2014). Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries. The Accounting Review, 90 (5), 1721-1754.
Bolkestein, F. (2003(. Auditor Liability: An EU Perspective. Conference by Beachcroft Wansbroughs at The London Underwriting Centre.
Brierley. D., Gwilliam, R. (2003), Human resource management issues in audit firms: a research agenda, Managerial Auditing Journal , 18 (5), 431-438.
Bröcheler, V., Maijoor, S. and Witteloostuijn, A. (2004). Auditor human capital and audit firm survival. The Dutch audit industry in 1930 1992. Accounting, Organizations and Society, 20 (2), 627-646.
Call, A. C., Campbell, J. L., Dhaliwal, D. S., & Moon Jr, J. M. (2017). Employee quality and financial reporting outcomes. Journal of Accounting and Economics, 64(1), 123-149.
Chang, H., Chen, J., Duh, R.R., Li, S.H. (2011). Productivity growth in the public accounting industry: the roles of information technology and human capital. Auditing: Journal of Practice theory. 30 (1), 21-48.
Chen, Y., Yang, C., Yang, Y. (2020). Higher Academic Qualifications, Professional Training and operating performance of Audit firms. Sustainability, 12 (1), 1-16.
Cheng, Y, Liu, P, Ching, Y (2009). The Association between auditor quality and human capital. Managerial Auditing Journal, 24 (6), 523-541.
ChunFeng, N. (2020). Individual Auditor Characteristics and Audit Quality: Evidence from Nonprofit in the U.S. Journal of public Budgeting, Accounting & Financial Management, 32 (4), 551-575.
Du, X., Yin, J., Hou, F. (2018). Auditor human capital and financial misstatement: Evidence from china. China Journal of accounting research. 20 (2), 279-305.
Etemadi, H. and Jabbari, H. (2008). The role of accountability in the quality of auditors› judgment. Journal of Accounting Studies, 18:105-122. (In Persian)
Etemadi, H., Sari, M. A. and Javani Qalandari, M. (2018). Possibility of restatement of financial statements with emphasis on the role of the auditor. Financial Accounting and Auditing Research, 10(37): 85- 106. (In Persian)
Francis, J. )2011(. A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory, 30 (2), 125–152.
Gallena, J.T., Sinaga, V. (2019). The effect of audit firm age and audit tenure on audit quality. International Scholars. 7 (1), 1293-1314.
Gerd, A. and Naseri, M. (2018). Study of the relationship between auditor›s professional skepticism, auditor turnover and corporate audit quality. Accounting Research, 8(3): 105-128. (In Persian)
Hammami, A. (2020). Salary perception and career prospects in audit firms. Managerial auditing journal, 35 (6), 759-793.
Harris, M.K., Williams, L.T. (2020). Audit quality indicators: Perspectives from Non-Big Four audit firms and small company audit committees. Advances in Accounting, 50 (3), 1-13.
Hasas Yeganeh, Y. and Biglar, K. (2015). Model of negotiation strategies to resolve auditor-client disagreements over how to report financially. Journal of Management Accounting and Auditing Knowledge, 4(16): 15-25. (In Persian)
Hsu, I. C., Lin, C. Y. Y., Lawler, J. J., & Wu, S. H. (2007). Toward a model of organizational human capital development: Preliminary evidence from Taiwan. Asia- Pacific Business Review, 13(2), 251-275.
Huckabone, K.(2019).What makes a good auditor? Working paper, 1-5.
ISQC 2009. International Standard on Quality Control 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements.
Jeffrey, L., Merkley, K., Pacelli, J., Schroeder, J. (2018). Audit personnel salaries and audit quality. Review of accounting studies, 18 (42): 1-60.
Kallunki, J., Kallunki, J. P., Niemi, L., Nilsson, H., & Aobdia, D. (2019). IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits? Contemporary Accounting Research, 36(3), 1373-1416.
Kang, M., Lee, H.Y., Son, M., Stein, M., (2017). The association between human resource investment by audit firms and their audit quality. Asia-Pacific Journal.Accounting Economic, 24 (3), 1–23.
Lamboglia, R., Mancini, D. (2020). The relationship between auditors’ human attributes and the assessment of the control environment. Journal of management and governance, 12 (4), 1-29.
Maijoor, S., and A. Vanstraelen. )2012(. Research opportunities in auditing in the EU, revisited. Auditing: A Journal of Practice & Theory, 31 (1), 115–126.
Maranjouri, M. and Alikhani, R. (2020). Auditor human capital and the possibility of detecting distortions of financial statements. Auditing Knowledge Journal, 20(8), 227-245. (In Persian)
Reichelt, K.J., Wang, D. (2010). National and Office-specific Measures of Auditor Industry Expertise and Effects on Audit quality. Journal of Accounting Research, 48 (3), 647-686.
Salehi, T. (2016). The relationship between auditor professional ethics and audit quality. Quarterly Journal of Ethics in Science and Technology, 11(3): 77-86. (In Persian)
Samagaio, A., Rodrigues, R. (2016). Human capital and performance in young audit firms. Journal of Business Research, 14 (3), 1-6.
Schultz, T.W. (1960). Capital formation by education. Journal of political Economics, 68 (6), 571-583.
Sirani, M., Khajavi, S. and Noshadi, M. (2009). The effect of experience and complexity of audit topics on the auditor›s judgment. Accounting and Auditing Reviews, 16(55): 35-50. (In Persian)
Sun, P.C.; Hsu, W.J.; Wang, K.C. (2012). Enhancing the Commitment to Service Quality through Developmental and Rewarding Systems. CSQ Consistency as A Moderator, 23 (4),1462–1480.
Wiwi, I.S. (2015). Effect of Audit Rotation, Audit fee and Auditor Competence to Motivation Auditor and Implications on Audit quality (Case Study of Registered Public Accountant Firms at Bank Indonesia), Journal of Economics and Sustainable Development, 6 (6), 2222-2855.