آذر، عادل. مومنی، منصور (1388). آمار و کاربرد آن در مدیریت (تحلیل آماری)، تهران: سازمان مطالعه و تدوین کتب علوم انسانی دانشگاه‌ها (سمت).
جباری، حسین. ، رویایی، رمضانعلی (1388). استنباط دانشجویان کارشناسی رشته حسابداری از اخلاق حرفه‌ای (تحقیق تطبیقی بین فرهنگی)، رساله دکتری تخصصی رشته حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات.
سرمد، زهره. عباس بازرگان. الهه حجازی. (١٣٧٩). روش تحقیق در علوم رفتاری، تهران: انتشارات آگاه.
عباس‌زاده، محمدرضا. معینی‌زاده، محسن (1391). جایگاه اخلاق حرفه‌ای در دانشگاه‌ها و موسسات آموزش عالی، فصلنامه حسابرس، شماره 61، صفحات 76-80
Abdolmohammadi, M. J. , Read, W. J. , and Scarbrough, D. P. (2003). Does Selection-Socialization Help to Explain Accountants’ Weak Ethical Reasoning? Journal of Business Ethics. 42, 1, 71-81.
Armstrong, M. B. (1987). Moral development and accounting education. Journal of Accounting Education, 5(1), 27-43.
Bernardi, R. and Arnold, D. , (1997). An examination of moral development within public accounting by gender, staff level, and firm. Contemporary Accounting Research, 14(4), 653-668.
Elm, D. R. , Kennedy, E. J. , and Lawton, L. , (2001). Determinants of Moral Reasoning: Sex Role Orientation, Gender, and Academic Factors. Business and Society, 40(3), 241-265.
Gowthorpe, c. Blake, J. (Eds). (1998). Ethical issues in accounting. New York, NY: Routledge.
Ho, Yi-Hui (2007). Undergraduate accounting students' perception of accounting ethics: A cross-cultural comparative study,For the degree of doctor of philosophy, The faculty of the graduate school of the university of Minnesota.
Hofstede, G. (1980). Culture's consequences. Beverly Hills CA:sage.
Hofstede, G. , & Hofstede, G. J. (2005). Cultures and organizations: software of the mind (2nd ed.). McGraw-Hill.
Jaffe, S. Hyde, J.)2000(. Gender differences in moral orientation: a meta-analysis. Psychological Bulletin, 126)5(, 703–726.
Keller. C. A, Smith. T. K, Smith. M. L. (2007). Do gender, educational level, religiosity, and work experience affect the ethical decision-making of U. S. accountants?. Critical Perspectives on Accounting. 18. 299–314
Kohlberg, L. (1969). Stage and sequence: The cognitive developmental approach to socialization. Handbook of socialization theory and research. Chicago: Rand- McNally.
Kohlberg, L. (1981). The meaning and measurement of moral development(Heinz Werner Lecture series, Vol 13. Worcester, MA: Clark University Press.
Kohlberg, L. (1984). Psychology of moral development. San Fransisco, CA: Harper & Row Publisher.
Loo, R.)2003(. Are women more ethical than men? Findings from three independent studies. Women in Management Review, 169–181.
Reidenbach, R. E, Robin, D. P. (1988). Some initial steps toward improving the measurement of ethical evaluation of marketing activities. Journal of Business Ethics, 7(11), 871-879.
Rest, J. R. (1986). Moral development: Advances in research and theory. New York, NY: Praeger Publishers.
Rogers, V. Smith, A. (2001). Ethics, Moral Development, and Accountants-in-Training. Teaching Business Ethics, 5(1), 1-20.
Sharp, D. J. (2006). Cases in business ethics. Thousdands Oaks, CA: Sage.
shaub, M. K. (1994). An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors. Journal of accounting education, J2 (1), 1-26.
Simon, S. M. , Robert W. Annie, Y. S. (2008). A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States. Journal of Business Ethics. 77(2),147–158.
St Pierre, K. , Nelson, E. and Gabbin, A. , (1990). A study of the ethical development of accounting majors in relation to other business and nonbusiness disciplines. The Accounting Educator’s Journal, 23-35.
Stedham,Y. Yamamura J. H. Beekun R. I. (2007). Gender differences in business ethics: justice and relativist perspectives. Journal of Business Ethics: A European Review Vol 16)2(.
Sweeny, J. , (1995). The ethical expertise of accountants: An exploratory analysis. Research on Accounting Ethics, 1, 213-234.
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. , Magnan, M. (2000). Canadian public accountants' moral development and domain specific reasoning. In B. N. Schwartz (Ed), Research on accounting ethics, vol. 7. 177-196.
Venezia, C. C. (2008). Are Female Accountants More Ethical Than Male Accountants: A Comparative Study between the U. S. And Taiwan. International Business & Economics Research Journal, Vol7, (4).
)