, E., Elamer, A., Mclaughlin, C., & Alhares, A. (2019). Auditors’ ethical reasoning in developing countries: The case of Egypt. International Journal of Ethics and Systems,
Aghaei, A., & Ahmadi, N. (2016). The effects of interaction among audit firmsethical culture, audit team norms and auditors personality type on auditors' intention to report detected errors. Empirical Accounting Research, 5(3), 33-52. (in Persian)
Allen, P.W., & Ng, C.K. (2001). Self-interest among CPAs may influence their moral reasoning. Journal of Business Ethics, 33(1), 29-35.
Ardelean, A. (2013). Auditors’ ethics and their Impact on Public Trust. Procedia - Social and Behavioral Sciences, 92, 55-60.
Armstrong, M. B. (1987). Moral development and accounting education. Journal of Accounting Education, 5(1), 27-43.
Bagheri, M, & Tavallaee, R. (2010). The effect of organizational commitment on organization performance reviewed. Journal of Police Development, 30, 73-96. (in Persian)
Bampton, R., & Cowton, C. (2013). Taking stock of accounting ethics scholarship: a review of the journal literature. Journal of Business Ethics, 114(3), 549-563.
Borkowski, C., & Ugras, Y. (1998). Business students and ethics: A meta-analysis. Journal of Business Ethics, 17(11), 1117–1127.
Chan, S.Y., & Leung, P. (2006). The effects of accounting students’ ethical reasoning and personal factors on their ethical sensitivity. Managerial Auditing Journal, 21(4), 436-457.
Christensen, A. L., Cote, J., Latham, C. K. (2016). Insights regarding the applicability of the defining Issues test to advance ethics research with accounting students: a meta-analytic review. Journal of Business Ethics, 133(1), 141-163.
Comprix, J., & Huang, H. (2015). Does auditor size matter? Evidence from small audit firms. Advances in Accounting, 31(1), 11-20.
Daryaei, A, &Azizi, A. (2018). The impact of ethics, experience and competency on audit quality: professional skepticism as a moderating variable. Financial Accounting Knowledge, 5(1), 79-99. (in Persian)
Davoodi, A, & Hooshmand, A. (2016).The relationship between ethical reasoning and other dysfunctional behaviors of auditors. Journal of Ethics in Science and Technology, 13(4), 133-139. (in Persian)
Davoodi, Gh, & Hooshmand, A. (2013). Investigating the effect of organizational ethics culture on auditor behavior. Journal of Audit Science, 13 (3), 107-126. (in Persian)
Elias, R. Z. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40(1), 33-45.
Espinosa, P., & Barrainkua, M. (2016). An exploratory study of the pressures and ethical Dilemmas in the audit conflict. Revista de Contabilidad, 19(1), 10-20.
Farajzadeh, H. (2019). How personality and gender relate to ethical judgment of accountants: evidence based on discipline. Journal of Value & Behavioral Accounting, 4(7), 181-208. (in Persian)
Ford, C., & Richardson, D. (1994). Ethical decision making: a review of the empirical literature. Journal of Business Ethics, 13(3), 205-221.
Fornell, C., & Larcke, D. (1981). Evaluating structural equation modeling with unobserved variables and measurement error. Journal of Marking Research, 18(1), 39-50.
Ge, L., & Thomas, S. (2008). A cross-cultural comparison of the deliberative reasoning of Canadian and Chinese accounting students. Journal of Business Ethics, 82(1), 189-211.
Gilligan, C. (1982). In a different voice: Psychological theory and women’s development. Cambridge, MA: Harvard University Press.
Hajiha, Z, & khodamoradi, E. (2017). The role of ethical culture in auditors functions. Journal of Ethics in science and Technology, 11(3), 125-130. (in Persian)
Haron, H., Smail, I., & Na, A. L. (2015). The effect of moral reasoning, exposure to ethics and Perceived ethical climate on ethical judgement of auditors in Malaysia. Asian Journal of Business and Accounting, 8(2), 25-66.
Hoseini, M., Banimahd, B., & Ohadi, F. (2014). Comparing ethical oriental in the medical community and auditors. Journal of Cultural Management, 8(26), 117-127. (in Persian)
Ingrid, N. (2005). Factors impacting on ethical behavior in organizations. Working Paper, University of Pretoria, Meslike Hulpbron Bestuur.
Iqbal, S. & Sholihin, M. (2018). The role of cognitive moral development in tax compliance decision-making: an analysis of the synergistic and antagonistic tax climates. International Journal of Ethics and Systems, 35(3), 461-492.
Jeffrey, C., Weatherholt, N., & Lo, S. (1996). Ethical development, professional commitment and rule observance attitudes: a study of auditors in Taiwan. The International Journal of Accounting, 31(3), 365-379.
Khurana, I. K., & Raman, K. K. (2004). Litigation risk and the financial reporting credibility of big 4 ve rsus non-big 4 audits: evidence from Anglo-American countries. The Accounting Review, 79(2), 473-495.
Kish-Gephart, J. J., Harrison, D. A., & Treviño, L. K. (2010). Bad apples, bad cases, and bad barrels: Meta-analytic evidence about sources of unethical decisions at work. Journal of Applied Psychology, 95(1), 1-31.
L-Aidaros, A., Ghani, H. A. A., & Idris, K. M. (2014). The consistency between prescriptive and Deliberative accountants’ moral reasoning: case in Yemen. International Review of Management and Business Research, 3(4), 17-97.
Lari Dasht Bayaz, M., Salehi, M., & Zahedi, M. (2017). Dysfunctional auditor behavior and working relationships with supervisors, managers moderating role of ethical climate. Journal of Value & Behavioral Accounting, 2(3), 111-146. (in Persian)
Mohseni, A., Ghasemi, M., & Karami, M. (2018). A study of the relationship between personality traits and auditors ethical intention. Journal of Management Accounting and Auditing, 24(6), 177-190. (in Persian)
Morris, J. (2014). The impact of authentic leadership and ethical firm culture on auditor behavior. Journal of Behavioral Studies in Business, 7(1), 1-32.
Mousavi, Z., & Mohseni Kabir, Z. (2019). Investigating the impact of organizational silence on the professional and ethical performance of auditors. Journal of Value & Behavioral Accounting, 4(7), 135-180. (in Persian)
Musbah, Y., Christopher, C., & Tyfa, T. (2014). The role of individual variables, organizational variables and moral intensity dimensions in Libyan management accountants’ ethical decision making. Journal of Business Ethics, 134(3), 1-24.
Namazi, M, & Ebrahimi, F. (2018). Investigating the effect of personal and social factors on the perceived moral intensity by accountants. Journal of Value & Behavioral Accounting, 2 (4), 97-121. (in Persian)
Nasiri, M. (2008). A look at Kohlberg's theory of moral development. Religious & Research Quarterly, 132, 125-134. (in Persian)
Naslmosavi, S., Sofian, S., &Saat, M. B. (2013). The effect of audit firm size on independent auditor’s opinion: conceptual framework. Asian Social Science, 9(9), 243-248.
Palmrose, Z. V. (1988). Competitive manuscript co-winner: an analysis of auditor litigation and audit Service quality. The Accounting Review, 63, 55-73.
Pierce, B., & Sweeney, B. (2010). The relationship between demographic variables and ethical Decision making of trainee accountants. International Journal of Auditing, 14(1), 79-99.
Ponemon, L. A. (1992). Ethical reasoning and selection-socialization in accounting. Accounting Organizations and Society, 17(3/4), 239-258.
Ponemon, L., & Gabhart, D. (1993). Ethical reasoning in accounting and auditing. Canadian General Accountants’ Research Foundation, Vancouver.
Ponemon, L.A. (1990). Ethical judgments in accounting: a cognitive-developmental perspective. Critical Perspectives on Accounting, 1(2), 191-215.
Rest, J. R. (1993). Guide for the defining issues test. Center for the Study of Ethical Development. Minneapolis.
Sarlak, N. (2008). Ethics in accounting, Journal of Ethics in Science and Technology, 3(1-2), 71-82. (in Persian)
Shahbazi, M, & Mehrani, K. (2020). Design a model for auditor's professional judgment. Accounting and auditing review, 27(1), 60-86. (in Persian)
, M., Feizi
, T., Rasoli, R., & Hozoori
, M. (2015). Identifying the factors affecting on Payame Noor University managers' ethical decisions. Journal of Public Administration
, 7(2), 525-546. (in Persian
Sun, J., & Liu, G. (2011). Client-specific litigation risk and audit quality differentiation. Managerial Auditing Journal, 26(4), 300-316.
Tahriri, A, & Piri Sagharloo, M. (2016). Auditors’ perceptions of professional skepticism in audit work. Accounting and auditing review, 1(23), 117-135. (in Persian)
Thorne, L. (2000). The development of two measures to assess accountants’ prescriptive and deliberative moral reasoning. Behavioral Research in Accounting, 12, 139-169.
Thorne, L., Massey, D. W., & Magnan, M. (2003). Institutional context and auditors’ moral reasoning: A Canada-US comparison. Journal of Business Ethics, 43(4), 305-321.
Trevino, L. K., & Brown, M. E. (2004). Managing to be ethical: debunking five business ethics myths. Academy of Management Perspectives, 18(2), 69-81.
Tsui, J. S. (1996). Auditors’ ethical reasoning: some audit conflict and cross cultural evidence. The International Accounting, 31(1), 121-133.
Weber, J. (2017). Understanding the millennials’ integrated ethical decision-making process: assessing the relationship between personal values and cognitive moral reasoning. Journal of Business and Society, 58(8), 1671-1706.
Yakobus, K. B., & A. Marselinus. (2017). Auditor ethical decision making. Scientific Research Journal, 5(6), 27-45.