اسناد، فاطمه؛ داغانی، رضا و یوسفیزاده، سحر (1403). تأثیر ارتباطات اجتماعی حسابرسان بر کیفیت حسابرسی. تحقیقات حسابداری و حسابرسی، 61 (1)، 85-102.
بایزیدی، پیمان؛ مرفوع، محمد و صدیقی، روحاالله (1401). تأثیر بهره هوشی حسابرس بر کیفیت حسابرسی. بررسیهای حسابداری و حسابرسی، 29(3)، 425- 446.
بنابی قدیم، رحیم (1397). چارچوب نظری تردید حرفه‌ای برای حسابرس. حسابرس، 97، 86- 94.
حقدادی، محمدرضا و گرکز، منصور (1403). رابطۀ بین دورۀ تصدی شریک مؤسسۀ حسابرسی و کیفیت حسابرسی: بررسی نقش تعدیلی تغییر مؤسسۀ حسابرسی. بررسیهای حسابداری و حسابرسی، 31(4)، 668 -696.
دریائی، عباسعلی و شهبازی، وحید (1403). ارائه مدل کیفیت حسابرسی با تأکید بر ابعاد فرهنگ سازمانی. بررسیهای حسابداری و حسابرسی، 31(1)، 45- 69.
رحمانی، سامان؛ مصرآبادی، جواد و زوار، تقی (1392). مقایسۀ هوش هیجانی و ذهن‌خوانی دانشآموزان منضبط و غیرمنضبط. روانشناسی مدرسه، 2 (4)، 81-97.
رمضانی، حسین رضا؛ آذینفر، کاوه؛ غلامنیا روشن، حمیدرضا و فلاح، رضا (1401). نقش فرهنگ اسلامی و تجربه حسابرس در رابطه بین انصاف متقابل و کیفیت حسابرسی در شرایط محیطی ایران. قضاوت و تصمیم‌‌گیری در حسابداری و حسابرسی، 1 (2)، 143- 163.
شیراوژن، هانی و فخاری، حسین (1403). تقلیل منیت، تردید حرفه‌ای و کیفیت قضاوت و تصمیم‌‌گیری در حسابرسان قضایی. بررسیهای حسابداری و حسابرسی، 31 (2)، 290 -314.
فربد، ابراهیم (1398). حداقل مربعات جزئی Smart PLS، انتشارات مهرگان قلم.
فیضآبادی، زهرا؛ فرزاد، ولیالله و شهرآرای، مهرناز (1385) بررسی رابط همدلی با سبکهای هویت و تعهد در دانشجویان رشته‌‌های فنی و علوم انسانی. مطالعات روا‌ن‌‌شناختی، 3 (2)، 65-90.
کمیتۀ تدوین استانداردهای حسابرسی ایران (1391)، استانداردهای حسابرسی، تهران. سازمان حسابرسی.
هادیان، سید امین؛ آقایی، محمد علی و اسماعیلی نسب مریم (1403) بررسی نقش نظریۀ ذهن بر تردید حرفه‌ای حسابرس و اثر تعدیلی آن بر ارتباط بین تردید حرفه‌ای و کیفیت حسابرسی در دیوان محاسبات کشور. دانش حسابرسی، 96 (3)، 447- 477.
هومن، حیدرعلی (1402). مدل‌‌یابی معادلات ساختاری با کاربرد نرمافزار لیزرل، تهران. انتشارات سمت.
References
Asare, S. K. & McDaniel, L. S. (1996). The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. The Accounting Review, 71 (2), 139-159.
Asnad, F., Daghani, R. & Yousefizadeh, S. (2024). The Impact of Auditors’ Social Communication on Audit Quality. Accounting and Auditing Research, 16 (61), 85-102.
(in Persian)
Baron-Cohen, S., Wheelwright, S., Hill, J., Raste, Y. & Plumb, I. (2001). The ―Reading the Mind in the Eyes test revised version: A study with normal adults and adults with Asperger Syndrome or high-functioning autism. Journal of Child Psychol. Psychiatr. 42, 241–251.
Bayazidi, P., Marfou, M. & Seddighi, R. (2022). Impact of Auditor Intelligence Quotient on Audit Quality. Accounting and Auditing Review, 29(3), 425- 446. (in Persian)
Bonabi-e-Qadim, R. (2018). A theoretical framework of professional skepticism for auditors. Auditor, 97, 94-86. (in Persian)
Cruz, A. L. D., Patel, C., Ying, S., & Pan, P. (2020). The relevance of professional skepticism to finance professionals’ Socially Responsible Investing decisions. Journal of Behavioral and Experimental Finance, 26, 100299.
Daryaei, A.A. & Shahbazi, V. (2024). Designing a Model of Audit Quality Based on Various Organizational Culture Factors. Accounting and Auditing Review, 31(1), 45-69.
(in Persian)
Davis .M.H. (1983). Measuring individual differences in empathy: evidence for a multidimensional approach. Journal of Personality and Social Psychology, 44)1(, 113-126.
DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3 (3), 183-199.
DeFond, M. & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326.
Drejer, A. & Riis, J.O. (1999). Competence development and technology: how learning and technology can be meaningfully integrated. Technovation, 19 (13), 44-63.
Faizabadi, Z., Farzad, W. & Shahararai, M. (2016) Investigating the relationship between empathy and identity and commitment styles in students of technical and humanities fields. The Journal of Psychological Studies, 3(2), 65-90. (in Persian)
Farbod, E. (2019). Smart Partial Least Squares PLS, Mehregan Ghalam Publications.
(in Persian)
Gallagher, H. L. & Frith, C. D. (2003). Functional imaging of ‘theory of mind’. Trends in Cognitive Sciences, 7(2), 77-83.
Hadian, S.A., Aghaei, M.A. & Esmaeili Nasab, M. (2024). Investigation the role of theory of mind on professional skepticism and it's moderating effect on the relationship between professional skepticism and audit quality in Supreme Audit Court of Iran. Auditing Knowledge, 96 (3), 447-477. (in Persian)
Haghdadi, M.R. & Garkaz, M. (2024). The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change. Accounting and Auditing Review, 31(4), 668- 696. (in Persian)
Hooman, H.A. (2023). Structural Equation Modeling Using LISREL Software, Tehran. SAMT Publications. (in Persian)
Hurtt, R, K., Brown-Liburd, H., Earley, Ch. & Krishnamoorthy, G. (2013). Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. A Journal of Practice & Theory, 32 (Supplement 1), 45–97.
Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149-171.
IAASB. (2009a). International Auditing and Assurance Standards Board (IAASB) International Standard on Auditing (ISA) 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing. New York, NY: International Federation of Accountants (IFAC).
IAASB. (2012). International Accounting & Auditing Standards Board (IAASB) staff questions and answers: Professional skepticism in an audit of financial statements. New York, NY: International Federation of Accountants (IFAC). in cognitive sciences, 8, 528-533.
Iranian Auditing Standards Committee (2012). Auditing Standards, Tehran. Auditing Organization. (in Persian)
Jiali, T. & Khondkar E.K. (2018). Financial fraud detection and big data analytics implications on auditors’ use of fraud brainstorming session. Managerial Auditing Journal, 34(3), 324-337.
Leslie, A. M., Friedman, O. & German, T. P. (2004). Core mechanisms in ‘theory of mind’. Trends in cognitive sciences, 8(12), 528-533.
Maletta, M. J. (1993). An examination of auditors' decisions to use internal auditors as assistants: The effect of inherent risk. Contemporary Accounting Research, 9 (2), 508-525.
Mardijuwono, A.W. & Subianto, C. (2018). Independence, professionalism, professional skepticism: The relation toward the resulted audit quality, Asian Journal of Accounting Research, 3(1), 61-71. https://doi.org/10.1108/AJAR-06-2018-0009.
Mautz, P.K. & Sharaf, H.A. (1961). The philosophy of auditing. American Auditing Association, Saratosa, 25(3), 36-65.
McCabe, K., Houser, D., Ryan, L., Smith, V. & Trouard, T. (2001). A functional imaging study of cooperation in two-person reciprocal exchange. Proceedings of the National Academy of Sciences, 98(20), 11832-11835. doi: 10.1073/pnas.211415698
Mitchell, J. P., Macrae, C. N. & Banaji, M. R. (2006). Dissociable medial prefrontal contributions to judgments of similar and dissimilar others. Neuron, 50, 655-663.
Mueller, J. M. & Anderson, J. C. (2002). Decision aids for generating analytical review alternatives: The impact of goal framing and audit-risk level. Behavioral Research in Accounting, 14, 157-177.
Nelson, M. W. (2009). A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory, 28(2), 1-34.
Nolder, C.J. & Kadous, K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: a way forward. Accounting, Organizations and Society, 67, 1-14.
Olsen, C. & Gold, A. (2018). Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism. In C. Olsen (Ed.),
Journal of Accounting Literature,
41, 127-141.
Peecher, M. E. (1996). The influence of auditors’ justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research, 34 (1), 125-140.
Premack, D. & Woodruff, G. (1978). Does the chimpanzee have a theory of mind? Behavioral and brain sciences, 1, 515-526.
Rahmani, S., Misrabadi, J., Zovar, T. (2012). A comparative study of emotional intelligence and mind reading between disciplined and undiscipline students. Journal of School Psychology, 2(4), 97-81. (in Persian)
Ramezani, H., Azinfar, K., Gholamnia Roshan, H. & Fallah, R. (2022). The role of Islamic culture and auditor experience in the relationship between mutual fairness and audit quality in Iran's environmental conditions. Judgment and decision making in accounting and auditing, 1(2), 143-163. (in Persian)
Rezaei, M., Fallah, R., Maranjory, M. & Rostami Mazoee, N. (2024). Provide a structural model of audit quality based on the impact of auditing professional ethics and the moderating role of organizational culture. International Journal of Nonlinear Analysis and Applications, 15(2), 285-299.
Shirowzhan, H. & Fakhari, H. (2024). Ego Depletion, Professional Skepticism, and Decision-making Quality in Forensic Auditors. Accounting and Auditing Review, 31(2), 290- 314. (in Persian)
Tjan, J. S., Muslim, M., Alimin, A., Noch, M. Y. & Sonjaya, Y. (2024). Independence, professional skepticism, and audit quality: The moderating role of audit fees. Jurnal akuntansi, 28(1), 40-60.
White, R. (2010). Evidential symmetry and mushy credence. Academy of Management Review, 23(3), 513-530.
Zarefar, A. & Zarefar, A. (2015). Paper of the Influence of Ethics ,Experience and competency toward the Quality of Auditing with Professional Auditor Skepticism as a Moderating Variable .3rd Global Conference on Business and Social Science, 219: 828-832
)