آقاجانی، ح.؛ صمدی میارکلائی، ح.؛ صمدی میارکلائی، ح. (1392). ارتباط رفتار شهروندی سازمانی و توانمندسازی روانشناختی کارکنان. فصلنامۀ مدیریت دولتی، 5(2)، 18-1.
حساسیگانه، ی.؛ مقصودی، ا. (1390). ارزشهای اخلاقی در قضاوتهای حرفهای حسابرس. اخلاق در علوم و فناوری، 6(1)، 73- 62.
رفیعی، ا.؛ حمیدی، ا.؛ مکارم، ن. (1393). اصول حسابرسی (نشریۀ 206). چاپ اول، تهران: سازمان حسابرسی.
ستایش، م.ح.؛ کاظمنژاد، م.؛ رضایی، غ.ر.؛ دهقانیسعدی، ع. (1395). بررسی سودمندی انتخاب متغیرهای پیشبین در پیشبینی نوع اظهارنظر حسابرسان. فصلنامۀ بررسیهای حسابداری و حسابرسی، 23 (3)، 392- 373.
سلاجقه، س.؛ پوررشیدی، ر.؛ و موسایی، م. (1392). تحلیل توانمندسازی روانشناختی کارکنان و رابطۀ آن با مدیریت دانش. فصلنامۀ مطالعات مدیریت (بهبود و تحول)، 23(72)، 118-99.
سیرانی، م.؛ خواجوی، ش.؛ نوشادی، ن. (1388). تأثیر تجربه و پیچیدگی موضوعات حسابرسی بر قضاوت حسابرس. فصلنامۀ بررسیهای حسابداری و حسابرسی، 16 (2)، 50-35.
عقبایی، ث. (1395). جنبههای مختلف آیین رفتار حرفهای در کانادا، مصر، ژاپن و ایران. حسابدار رسمی، 33، 44-39.
ملانظری، م.؛ اسماعیلیکیا، غ. (1393). شناسایی ویژگیهای روانشناختی اثرگذار بر مهارت حسابرسان در انجام قضاوتهای حسابرسی. فصلنامۀ بررسیهای حسابداری و حسابرسی، 21 (4)، 526- 505.
نیکبخت، م.؛ محمودی خوشرو، ا. (1396). بررسی عوامل مؤثر بر کیفیت حسابرسی در ایران با توجه به شاخصهای هیئت نظارت بر حسابداری (PCAOB) شرکتهای سهامی عام. فصلنامۀ بررسیهای حسابداری و حسابرسی، 24 (3)، 462- 441.
References
Aghajani, H., Samadi Miarkolaei, H. & Samadi Miarkolaei, H. (2013). Organizational Citizenship Behavior’s Relationship and Staffs' Psychological Empowerment. Journal of Public Administration, 5 (2), 1-18.(in Persian)
Ashforth, B.E. (1989). The experience of powerlessness in organization. Organizational Behavior and Human Decision Processes, 43 (2), 207-242.
Clements, C. E., Neill, J. D., & Stovall, O. S. (2012). Inherent Conflicts of Interest in The Accounting Profession. Journal of Applied Business Research, 28 (2), 269.
Gautam, D. K., & Bhandari Ghimire, S. (2017). Psychological empowerment of employees for competitive advantages: An empirical study of Nepalese service sector. International Journal of Law and Management, 59(4), 466-488.
Ghani, N. A. A., Hussin, T. A. B. S. B., & Jusoff, K. (2009). Antecedents of psychological empowerment in the Malaysian private higher education institutions. International Education Studies, 2(3), 161-165.
Hamid, S. F., Nordin, N., Adnan, A. A., & Sirun, N. (2013). A Study on Primary School Teachers Organizational Commitment and Psychological Empowerment in the District of Klang. Procedia-Social and Behavioral Sciences, 90, 782-787.
Hasas Yeghaneh, Y. & Maghsodi, O. (2011). Moral values in the auditor's professional judgment. Journal of Ethics in Science and Technology, 6 (1), 62-73.(in Persian)
Huang, J. (2017). The relationship between employee psychological empowerment and proactive behavior: Self-efficacy as mediator. Social Behavior and Personality: an international journal, 45(7), 1157-1166.
Humborstad, S. I. W., & Dysvik, A. (2016). Organizational tenure and mastery-avoidance goals: the moderating role of psychological empowerment. The International Journal of Human Resource Management, 27(12), 1237-1251.
Kung, F. H., & Li Huang, C. (2013). Auditors' moral philosophies and ethical beliefs. Management Decision, 51(3), 479-500.
Lee, H., Jeon, S., & Zeelim-Hovav, A. (2016). Impact of Psychological Empowerment, position and Awareness of Audit on Information Security Policy Compliance Intention. Pacific Asia Conference on Information Systems (PACIS), 62-73.
Lehmann, C. M., & Norman, C. S. (2006). The effects of experience on complex problem representation and judgment in auditing: An experimental investigation. Behavioral Research in Accounting, 18(1), 65-83.
Maynard, M. T., Luciano, M. M., D’Innocenzo, L., Mathieu, J. E., & Dean, M. D. (2014). Modeling time-lagged reciprocal psychological empowerment–performance relationships. Journal of Applied Psychology, 99(6), 1244-1253.
Molanazari, M. & Esmaili Kia, Gh. (2015). Psychological characteristics contributing to expertise in audit judgment. Journal of Accounting and Auditing Review, 21 (4), 505-526.(in Persian)
Moulang, C. (2015). Performance measurement system use in generating psychological empowerment and individual creativity. Accounting & Finance, 55(2), 519-544.
Nikbakht, M. & Mahmoudi Khoshroo, O. (2017). Investigating the Factors Affecting the Quality of Auditing in Iran Based on the Indicators of the Accounting Supervisory Board (PCAOB) of the Public Joint Stock Companies. Journal of Accounting and Auditing Review, 24 (3), 441-462.
(in Persian)
Oghbaei, S. (2016). Various aspects of code of professional conduct Canada, Egypt, Japan and Iran. Quarterly of certificate of accounting, 33, 39-44.(in Persian)
Rafiee, A., Hamidi, E., & Makarem, N. (2014). Principel of Auditing (1th ed), Tehran: Audit Organization Press.(in Persian)
Ratmawati, D. (2007). Managerial competency and management commitment to employee empowerment: banking companies case. In Proceedings of the 13th Asia Pacific management conference, 556-562.
Salajeghe, S., Pour Rashidi, R., & Mousaei, M. (2014). Analysis of Employees Psychological Empowerment and Its Relationship with Knowledge Managemen. Management Studies in Development and Evolution, 22 (72), 99-118. (in Persian)
Sayrani, M.; Khajavi, Sh.; & Noshadi, M. (2008). An Examination of the Effects of Experience and Task Complexity on Audit Judgments.Journal of Accounting and Auditing Review, 16 (2), 505-526.(in Persian)
Setayesh, M., Kazem Nejad, M., Rezaei, Gh.R. & Dehghani, A.A. (2016). The Usefulness of Feature Selection in Auditors Opinion Type Prediction. Journal of Accounting and Auditing Review, 23(3), 373-392. (in Persian)
Spreitzer, G. M. (2008). Taking stock: A review of more than twenty years of research on empowerment at work. Handbook of organizational behavior, 2, 54-72.
Spreitzer, G. M., & Mishra, A. (1997). Survivor responses to downsizing: the mitigating effects of trust and empowerment. Southern California Studies Center, University of Southern California.
Thomas, K. W., & Velthouse, B. A. (1990). Cognitive elements of empowerment: An “interpretive” model of intrinsic task motivation, Academy of management review, 15(4), 666-681.
Ugwu, F. O., Onyishi, I. E., & Rodríguez-Sánchez, A. M. (2014). Linking organizational trust with employee engagement: The role of psychological empowerment. Personnel Review, 43(3), 377-400.
Whetten, D., & Cameron, K. S. (2011). Developing management skills. Prentice Hall/Pearson.
Wilson, J. H. (2014). Empowering Excellence: The Relationship of Employee Self-Leadership and Psychological Empowerment with Performance and Job Satisfaction (Doctoral dissertation, Regent University).