سازمان حسابرسی. (1394). استانداردهای حسابرسی. نشریه 124. دریافت شده از سایت: https://audit.org.ir
مجلس شورای اسلامی. (1390). قانون ارتقا سلامت نظام اداری و مبارزه با فساد. دریافت شده از سایت: https://www.ilo.org/dyn/natlex/docs/ELECTRONIC/97718/116090/F-1554487031/IRN-2011-L-97718. pdf
نمازی، محمد و فهیمه ابراهیمی. (1395). مدل بندی و تعیین اولویت عوامل مؤثر بر قصد گزارش تقلبهای مالی توسط حسابداران. فصلنامه مطالعات تجربی حسابداری مالی. سال دوازدهم. شماره 49. صص1-28.
AACSB International. (2004). Ethics Education in Business Schools. Received from: https://www.aacsb.edu/~/media/AACSB/Publications/research-reports/ethics-education. ashx
American Institute of Certified Public Accountants (AICPA) , Auditing Standard Board. (2002). Consideration of Fraud in Financial Statement Audit (super cedes SAS No. 82). Statement on Auditing Standards, No. 99.
Arrington,C. , & P. Reckers. (1985). Asocial- psychological investigation into perceptions of tax evasion. Accounting & Business Research, 15 (summer): 163-176.
Ashton, A. (1991). Experience & error frequency knowledge as potential determinants of audit expertise. The Accounting Review, 66 (2): 218-239.
Ashton, R. (1999). Enriching the “expertise paradigm” of accounting research: Conscientiousness, general cognitive ability & goal orientation. Advances in Accounting Behavioral Research, 2: 3-14.
Association of Certified Fraud Examiners (ACFE). (2018). Report to the Nation on Occupational Fraud & Abuse. Received from : https://www.acfe.com/uploadedFiles/ACFE_Website/Content/rttn/2018/RTTN-Asia-Pacific-Edition. pdf
Audit organization. (1394). Standards of Auditing. Journal 124. Received from: https: //audit. org. ir (In Persian)
Barnett T. , K. Bass, G. Brown, & F. Hebert. (1998). Ethical ideology & the ethical judgments of marketing professionals. Journal of Business Ethics, 17 (7): 715- 723.
Barrick, M. , & M. Mount, & T. Judge. (2001). Personality & performance at the beginning of the new millennium: What do we know & where do we go next?, Personality & Performance, 9 (1/2): 9-30.
Barrick, M. , & M. Mount. (1991). The big- five personality dimensions & job performance: A meta-analysis. Psychology, 44 (1): 1-26.
Bedard, J. C. & Graham, L. E. (2002). The effects of decision aid orientation on risk factor identification & audit test planning. Auditing: A Journal of Practice & Theory, 21 (2): 39- 56.
Bonner, S. , & B. Lewis. (1990). Determinants of auditor expertise. Journal of Accounting Research, (Supplement): 1-28.
Brennan, N. & J. Kelly. (2007). “A Study of Whistle-Blowing among Trainee Auditors”, British Accounting Review, Vol. 39, pp. 61–87.
Button, S. , J. Mathieu, & D. Zajac. (1996). Goal orientation in organizational research: A conceptual & empirical foundation. Organizational Behavior & Human Decision Processes ,67 (1): 26-48.
Colbert, J. (1989). The effect of experience on auditors’ judgment. Journal of Accounting Literature, 8: 106-136.
Colquitt,J. , & M. Simmering. (1998). Conscientiousness, goal orientation & motivation to learn during the learning process: A longitudinal study. Journal of Applied Psychology, 83 (4): 654-665.
De Groot, A. (1965). Thought & Choice in Chess. The Hague, Netherland: Mouton.
Dweck, C. (1986). Motivational processes affecting learning. American Psychologist, 41: 1040-1048.
Elmer, N. , S. Renwick, & B. Malone. (1983). The relationship between moral reasoning & political orientation. Journal of Personality & Social Psychology, 45 (5): 1073-1080.
Emily E. Griffith, Christine J. Nolder and Richard E. Petty. (2018) The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgment and Decision-Making Research. AUDITING: A Journal of Practice & Theory 37: 4, 169-186.
Fisher, S. , & J. Ford. (1998). Differential effects of learner effort & goal orientation on two learning outcomes. Personnel Psychology, 51 (2): 397-420.
Forsyth, D. (1980). A taxonomy of ethical ideologies. Journal of Personality & Social Psychology, 39 (July): 175-184.
Glaser, R. , & M. Chi. (1988). The Nature of Expertise. Hillsdale, NJ: Lawrence Erlbaum Associates.
Goldberg, L. (1992). The development of markers for the big five factor structure. Psychological Assessment ,4 (1): 26-42.
Griffith, E. E. , Kadous, K. , & Young, D. (2016). How insights from the “new” JDM research can improve auditor judgment: Fundamental research questions and methodological advice. Auditing: A Journal of Practice & Theory, 35 (2) , 1-22.
Hurley, P. J. (2017). Ego depletion and auditors’ busy season. Behavioral Research in Accounting, 29 (2) , 25-35.
Jodai, Hojat; Zafarghandi, Amir Mahda Vi; Tous, Maryam Danaye (2013). "Motivation, Integrativeness , Organizational Influence, Anxiety, & English Achievement".
Kohlberg, L. (1984). Essays on moral development. San Francisco: Harper & Row.
Lampe, J. (2004). Alternative personality measurement: Commentary on Accounting information systems research opportunities using personality type theory & the Myers – Briggs type indicator. Journal of Information Systems, 18 (1): 21-34.
Libby, R. , & D. Frederick. (1990). Experience & the ability to explain audit findings. Journal of Accounting Research (Autumn): 348-367.
McClelland, David C. & Eric W Johnson. (1984). Learning to Achieve. Glenview, Illinois: Scotti. Foresman & Co.
Morris, E. A. , P. R. Brooks & J. L. May. (2003). The relationship between achievement goal orientation & coping style: Traditional vs. nontraditional; college students. College Student Journal ,37 (1): 3-9.
Namazi, M. , & Ebrahimi, F. (2016). Modeling & Prioritizing the Factors Affecting the Intention of Reporting Financial Fraud by Accountants. Quarterly Journal of Empirical Financial Accounting Studies, 12 (49) , pp. 1-28. (In Persian)
Near, J. P. & M. P. Miceli (1985) , “Organizational Dissidence: The Case of Whistle-Blowing”, Journal of Business Ethics, Vol. 4, No.
Parliament. (1390). The law on the promotion of the health of the administrative system and the fight against corruption. Received from: https://www.ilo.org/dyn/natlex/docs/ELECTRONIC/97718/116090/F-1554487031/IRN-2011-L-97718. pdf (In Persian)
Ponemon, L. (1993). Can ethics be taught in accounting?. Journal of Accounting Education, 11: 185-209.
Potosky, D. , & H. V. Ramakrishna. (2002). The moderating role of updating climate perceptions in the relationship between goal orientation, self-efficacy, & job performance. Human performance ,15 (3): 275-297.
Rest, J. (1979). Development in judging moral issues. Minneapolis: University of Minnesota Press.
Robertson, I. , H. Baron, P. Gibbons, R. Maciver, & G. Nyfield. (2000). Conscientiousness & managerial performance. Journal of Occupational & Organizational Psychology, 73: 171-180.
Schlenker, B. , & d. Forsyth. (1977). On the ethics of Psychological research. Journal of Experimental Social Psychology, 13: 369-396.
Schmidt, A. , & K. Ford. (2003). Learning with a learner control training environment: The interactive effects of goal orientation & metacognitive instruction on learning outcomes. Personnel Psychology, 56: 405-429.
Schmidt, H. , & H. Boshuizen. (1993). On acquiring expertise in medicine. Educational Psychology Review, 5 (3): 205-221.
Schultz, J. J. , Johnson, D. A. , Morris, D. and S. Dymes (1993) , “An Investigation of the reporting of Questionable Acts in an International Setting”, Journal of Accounting research, Vol. 31, pp. 75-103. 1, pp. 1–16.
Securities and Exchange Commission (SEC) , Release Nos. 33-9142; 4-62914, Internal Control over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated.
Seifert, D. L. (2006). The Influence of Organizational Justice on the Perceived Likelihood of Whistle-Blowing, Doctoral Dissertation, Washington State University, Washington.
Seijts, G. , G. Latham, K. Tasa, & B. Latham. (2004). Goal setting & goal orientation: An integration of two different yet related literatures. Academy of Management Journal, 47 (2): 227- 39.
Shaub, M. , D. Finn, & P. Munter. (1993). The effects of auditors’ ethical orientation on commitment & ethical sensitivity. Behavioral Research in Accounting, 5: 145- 169.
Steers & D. Braunstein. (1976). “A Behaviorally Based Measure of Manifest Needs in Work Settings. ” Journal of Vocational Behavior, Oct. 1976: 254.
Tubbs, R. (1992). The effect of experience on the auditor’s organization & amount of knowledge. The Accounting Review, 87 (4): 783-801.
Willson, V. (1994). Research methods for investigating problem-solving in science education. In Towards a Cognitive Science Perspective for Scientific Problem Solving, edited by D. R. La. Voie. Washington, DC: National Association for Research in Science Teaching.
Wolk, C. , & L. Nikolai. (1997). Personality traits of accounting students & faculty: Comparisons & implications. Journal of Accounting Education, 15 (1): 1-17.
Zweig, D. , & J. Webster. (2004). What are we measuring? An examination of the big-five personality traits, goal orientation, & performance intentions. Personality & Individual Differences ,36: 1693-1708.