احمدی، ابراهیم.(1396). مقایسه خودبرتربینی اخلاقی در دو حوزه انجام دادن رفتارهای اخلاقی و انجام ندادن رفتارهای غیراخلاقی. فصلنامه پژوهشهای کاربردی روانشناختی،8(1)، 132-121.
اعتمادی، حسین؛ خلیل پور، مهدی؛ تقی پوریان، یوسف.(1391). تأثیراخلاق حرفهای حسابداران بر قابلیت اتکای صورتهای مالی. فصلنامه اخلاقدرعلوموفناوری، 7(3)، 43-35.
ایمر، فرشید؛ گرکز، منصور.(1397). شیب لغزنده یا رفتار جبرانی به نقش متارکه اخلاقی و خود شیفتگی در تصمیمگیری اخلاقی حسابداری. فصلنامه علمی پژوهشی حسابداری مدیریت،6(37)،41-58.
بولو، قاسم؛ اکبریان شورکایی،رضا.(1396). بررسی رابطه پدیده تماشاگری، قدرت شواهد و مسئولیت ادراک شده با احتمال گزارشگری تقلب. فصلنامه حسابداری ارزشی و رفتاری، 2(3)، 1-32.
جامعی، رضا؛ نوریزاده، مرضیه؛ نصیری، بهنام.(1392). بررسی رابطه عدم صداقت مدیران موظف و بروز تقلب در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. همایش ملی حسابرسی و نظارت مالی ایران، 1-30.
رهنمای رودپشتی، فریدون؛ یزدانی، شهره.(1388). کاربرد تئوریهای روانشناسی در حسابداری. پژوهشنامه حسابداری مالی و حسابرسی، 1(4)، 1-26.
ساریخانی، مهدی؛ ایزدینیا، ناصر؛ دائی کریمزاده، سعید.(1397). بررسی عوامل مؤثر بر قصد گزارشگری تقلب با استفاده از مثلث تقلب و تئوری رفتار برنامهریزی شده: از دیدگاه حسابداران. فصلنامه حسابداری ارزشی و رفتاری، 3(6)، 105-135.
عاطفی، مرجان؛ برزگر، الهه.(1396). رابطه اخلاق پولی و ادراک اخلاقی دانشجویان حسابداری با درک اقدامات تردیدآمیز. فصلنامه اخلاق در علوم و فناوری، 12(2)، 117-126.
فرقان دوست حقیقی، کامبیز؛ برواری، فرید.(1388). بررسی کاربرد روشهای تحلیلی در ارزیابی ریسک تحریف. دانش و پژوهش حسابداری، 1(16)، 18-70.
قاسمزاده، میثم. پرسشنامه استاندارداخلاق حرفهای،1393، 1-5
کلانتری، خلیل.(1388). مدلسازی معادلات ساختاری در تحقیقات اجتماعی- اقتصادی، تهران: انتشارات فرهنگ صبا.
نمازی، محمد؛ ابراهیمی، فهیمه.(1393). بررسی تأثیر متغیر تعدیلی شدت اخلاقی ادراک شده بر قصد گزارش داخلی موارد تقلب توسط حسابداران. بررسیهای حسابداری2(5)، 109-133.
نمازی، محمد؛ رجب دری، حسین؛ روستا میمندی، اعظم.(1396). تدوین الگوی توسعه پایدار اخلاق حرفهای حسابداری. فصلنامه اخلاق در علوم و فناوری12(4)،70-80.
هادیزاده مقدم، اکرم؛ طبرسا، غلامعی؛ رامین مهر، حمید.(1393). ارائه مدل مدیریت رفتارهای کاری نابهنجار بر اساس نظریه رفتار برنامهریزی شده. فصلنامه مدیریت سازمانهای دولتی، 2(3)، 65-88.
هومن، حیدرعلی.(1387). مدلیابی معادلات ساختاری با کاربرد نرمافزار لیزرل، تهران : انتشارات سمت.
یزدانپناه، مسعود؛ حیاتی، داریوش؛ زمانی، غلامحسین.(1390). واکاوی رفتار و تمایلات رفتاری کارکنان سازمانهای کشاورزی نسبت به حفاظت آب: کاربرد تئوری تکامل یافته رفتار برنامهریزی شده. فصلنامه علوم محیطی، 9(1)،1-22.
Ahmadi, E.(2017).Comparing Ethical Self-Superiority in the Fields of Doing Ethical Behaviors and not Doing Unethical Behaviors. Journal of Applied Psychological Research,8(1),121-132.(In Persian)
Ajzen, I &Fishbein,M. (1995).Understanding Attitudes and Predicting Social Behavior. Prentice-Hall.
Ajzen, I. &Maddan,T.J.(1996). Prediction of Goal Directed Behavior, Attitudes, Intention and Perceived Behavioral Control.Journal of Experimental Social Psychology,22(5),453-474.
Ajzen, I.(1985).From intentions to actions: A theory of planned behavior. In: Kuhl, J. and Beckmann, J., Eds., Action-Control: From Cognition to Behavior, Springer, Heidelberg, 11-39.
Ajzen, I.(1991).The theory of planned behavior.Organizational Behavior and Human Decision Processes50(2), 179-211.
Association of Certified Fraud Examiners.(2002). Report to the Nation. http://marketplace.cfcnet.com/downloads.asp.
Atefi, M. &Barzagar, E.(2017). Relationship Between Money Ethics & Ethical Perception of Accounting Students with Understanding the Questionable Actions. Journals of Ethics in Science and Technology, 12(2)117-126.(In Persian)
Boulou,G.&Akbariyan Shurkaei, R.(2017). An Examination of the Relationship of by stander Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud. Journal of Value& Behavioral Accounting, 2(3),1-32. (In Persian)
Braithewaite,V.A.& Law,H.G.(1985). Structure of Human Values: Testing the Adequacy of the Rokeach Value Survey.Journal of Personality and Social Psychology, 49, 250-263.
Brief,A. P.,J. Dukerich, M.& Doran,L. I.(2011). Resolving Ethical Dilemmas in Management: Experimental Investigations of Values, Account- Ability,and Choice. Journal of Applied Social Psychology, 21(5), 380-396.
Brown,J.&Stuebs,M.T.(2016). Modeling Accountant Whistleblowing Intentions: Applying The Theory of Planned Behavior and The Fraud Triangle. Accounting and the Public Interst, 16, 28-56.
Chang, M.K.(2013). Predicting Unethical Behavior: A Comparison of the Theory of Reasoned Action and the Theory of Planned Behavior. Journal of Business Ethics, 1825-1834.
Cialdini, R. B., Levy, A., Herman, C. P., & Evenbeck, S.(2009). Attitudinal Politics: The Strategy of Moderation. Journal of Personality and Social Psychology, 25, 100-108.
Cohen,j.,Felsan Y., Lesage,c.,&Stolowy,H.(2010). Corporate Fraud Manager’s Behavior: Evidence From the Press. Journal of Business Ethics, 95,271-315.
Coleman, J.W.(2002). The Criminal Elite: The Sociology of White Collar Crime. St. Martin’s Press, New York).
Dafild,R.Groboski.(2001). Earnings Management in an Over Lapping Generation Model. Journals of Accounting Research,26(2),195-235.
Eimer, F. & Garkaz, M.(2018). slippery slope or compensatory behavior? The Role of Moral Disengagement and Narcissism in Accounting Ethical Decision Making. Journal of Management Accounting, 6(37), 41-58. (In Persian)
Etemadi, H. Khalilpoor, M.& Taghipooran, Y.(2012). The Impact of Financial Statement Reliability.Journal of Ethics and Technology.7(3), 35-43. (In Persian)
Fishbein, M., & Ajzen, I.(1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Reading, MA: Addison-Wesley.
Flannery, B.L.& MayD.R.(2000). Environmental Ethical Decision making in the U.S. Metal Finishing Industry. Academy of Management, 43, 642-662.
ForghandoostHaghighi, K. & Barvari, F.(2007). Investigating Applied Analytical Methods in Assessment Fraud Risk. Journal of Knowledge and Research in Accounting, 1(16), 18-70. (In Persian)
Ghasemzadeh, Meysam Quessinare in Professional Ethics. (2015).
Glover, S. H., Bumpus, M. A.sharp, G. F. & Munchus, G.A. (2002).Gender Differences in Ethical Management, Women in Management Review, 17, 217-227.
HadizadehMoghaddam, A.,Gholamali, T. Raminmehr, H.(2014). Developing the CWBS’S Model based on Theory of Planned behavior ;( A Personality Traits Approach). Journal of Management, economics and Accounting public organization management, 2(3), 65-88. (In Persian)
Hooman.H.(2014). Structural Equation Modeling With Lisrel Software.Tehran:Samt Publishment.(In Persian)
Jamei.R.,Noorozadeh, M. &Nasiri, B.(2013). Investigating the Relationship between Executive Dishonesty and Fraud in listed Company of Tehran stock exchange.International auditing and financial surveillance seminar, 1-30.
K Tatum, B Ballou, J Carcello, P Gillett, G Krull, K Kubin, L Rittenberg.(2000). (American accounting Association Auditing Standards Committee):, Fraud: A Review of Academic Literature, Auditor’s Report, Special Issue on Fraud Detection 24 (2).
Kalantari, KH.(2009). Structural Equation modeling in socio-economic research (with lisrel and simplis software).Tehran: Samt Publishment. (In Persian)
Kaplan, S. E.(2001).Ethically Related Judgments of Observers of Earnings Management.Journal of Business Ethics 32, 285-298.
Keenan, J. P.(2010). Upper-level managers and whistle-blowing: Determinants of perceptions of company encouragement and information about when to blow the whistle. Journal of Business and Psychology, 5, 223-235.
Keli, M., Tianna, A., Sainsbury, R., &Sneha, S.(2010).Toward a Theory of Whistle Blowing Intentions: a Benefit-to-Cost Differential Perspective. Decision Sciences Journal, 41(4), 787-812.
King,R. D.(2002). A Study of the Effect of Age and Gender upon Student Business Ethics. Journal of Business Ethics, 11,179-186.
Kruglanski,A. W.(1984). The Human Subject in the Psychological Experiment: Fact and Artifact, in L. Berkowitz (ed). Advances in Experimental Social Psychology, 8, 101-147.
Larkin,J.M.(2000). The Ability of Internal Auditors to Identify Ethical Dilemmas. Journal of Business Ethics, 23,401-409.
Lopez, F.M.(2001). Evaluating Executive Decision Making: The In-Basket Technique, AMA Research Study no. 75.American Management Association, New York.
Lozano, J. M.(1996). Ethics and Management: A Controversial. Journal of Business Ethics, 15(2), 227-237.
McCoy, C. S.(1985). Management of values: The ethical difference in corporate policy and performance (Pitman series in business and public policy).Pitman; First Edition edition
McCoy, C. S.(1985). Management of Values: The Ethical Differences in Corporate Policy and Performance (Pitman,Boston).
Miceli, M. P. & Near, J. P.(1994). Relationships among value congruence, perceived victimization and retaliation against whistle-blowers. Journal of Management, 20(4), 773-794.
Minkes, A. L. smallM. W. & chaterjeeS.R.(1999). Leadership and Business Ethics: Does it Matter? Implication for Management. Journal of Business Ethics, 20,327-335.
Namazi, M. & Ebrahimi, F.(2015). Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud. Accounting Review, 2(5), 109-133.(In Persian)
Namazi, M. Rajabdari, H. & Roosta, A.(2018). Codifying Sustainable Development Pattern of Accounting Professional Ethics.Ethics in science and Technology12(4), 70-80. (In Persian)
O’Leary, C., & Pangemanan, G. V.(2007). The effect of group work on ethical decision making of accountancy students. Journal of Business Ethics, 75(3), 215-228.
Orij,R.(2010) .Corporate social disclosures in the context of national cultures and stakeholder theory.Accounting, Auditing and Accountability Journal, 23(7),1-15
Palmrose, Z.V.(1987). Litigation and Independent Auditors: The Role of Business Failures and Management Fraud, Auditing. A Journal of Practice and Theory6, 90-103.
Perera, M.H.B.(1989). Towards a framework to analyze the impact of culture on accounting.The International Journal of Accounting, 24, 42-56.
Pitta. D. A., Fung. H. & Isberg.S.(1999). Ethical issues across cultures: managing the differing perspectives of China and the USA .Journal of Consumer Marketing, 16(3),240-256.
Pulliam, S.(2003). Over the Line: A Staffer Ordered to Commit Fraud Balked, then Caved Pushed by WorldCom Bosses. Accountant Betty Vinson Helped Cook the Books- a Confession at the Marriott, Wall Street journal.
Rahnama roodposhti, F, Yazdani Sh.(2009). Applied Psychological Theories an Accounting. Journal of Financial Accounting and Auditing, 1(4), 1-26.
Reinstein, J. Coursen.(1999). considering the Risk of Fraud: Understanding the Auditor’s New Requirements. The National Society of Public Accountant, 34-38.
Rokeach, M. (1979). Understanding Human Values. Free Press, New York.
Rosenberg, R. R.(1984). Managerial Morality and Behavior: the Questionable Payment Issue.Journal of Business Ethics, 6, 23-36.
Sama, L. &Shoaf,V.(2008). Ethical Leadership for the Professions: Fostering a Moral Community. Journal of Business Ethics, 78(1), 39-46.
Sarbanes, P.& Oxley, M.(2002). Sarbanes-Oxley act of 2002. Washington, D.C: US Congress.
Sarikhani M, Izadinia N. & Daei-Karimzadeh S.(2019). Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective. journal of Value & Behavioral Accounting,; 3(6), 105-135.(In Persian)
Schwartz, S.H., Melech, G., Lehmann, A., Burgess, S., Harris, M. & Owens, V.(2001). Extending the cross-cultural validity of the theory of basic human values with a different method of measurement. Journal of Cross-Cultural Psychology, 32(5),519-542.
Security and Exchange Commission (SEC).(2003). Final Rule: Disclosure Required by Sections 406 and407 of the Sarbanes- Oxley Act of 2002,http://sec.gov.
Sheppard, B. H (1988). The Theory of Reasoned Action: A Meta- Analysis of Research and Recommendation for Modifications to Future Research. Journal of Consumer Research, 15, 32-43.
Smith, P.B. & Schwartz, S.H.(1997). Values, In J.W. Berry, M.H. Segall & C.Kagitcibasi (Eds.), Handbook of Cross-Cultural Psychology, (2nd edn., vol. 3,pp. 77-118), Allyn & Bacon, London.
Tina, D. Carpenter.&Jane, L. Reimers.(2005). Unethical and Fradulant Reporting: Applying the Theory of Planned Behavior..Journal of Business Ethics, 60, 115-129.
Toffler, B., & Reingold, J.(2003). Final accounting: Ambition, greed and the fall of Arthur Andersen. New York: Broadway Books.
Treadway Commission.(1999). Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies (New York: Committee of Sponsoring Organization of the Tread Way Commission).
Trevino, L. K., & Victor, V.(1992). Peer reporting of unethical behavior: A social context perspective. Academy of Management Journal, 35(1), 38-64.
Vitell E.g., Nwachukwu, S. L., & Barnes J. H.(1993). The Effects of Culture on Ethical Decision-Making: An Application of Hofstede's Typology. Journal of Business Ethics, 12, 753-760.
Wahn, J.(2003). Sex Difference in Competitive and Compliant Unethical Work Behavior. Journal of Business and Psychology, 18, 121-127.
Yazdanpanah, M. Hayati, D. & Zamani, G.(2012). Investigating Agricultural Professionals’ Intentionsand Behaviours towards Water Conservation:Using a Modified Theory of Planned Behavior. Environmental Sciences, 9(1), 1-22. (In Persian)
Young, M.(2013). Cultural Influences on Accounting and Its Practices .A Senior Thesis submitted in partial fulfillment of the requirements for graduation in the Honors Program Liberty University.
)