ابراهیمی، علی؛ صفری گرایلی، مهدی؛ و ولیان، حسن. (1401). طراحی مدل علل تقویت‌کننده سکوت سازمانی حسابرسان داخلی. پژوهش های تجربی حسابداری،(2)12: 1-27.
انصاری، عبدالمهدی؛ شفیعی، حسین. (1388). بررسی تاثیر متغیرهای حسابرسی داخلی بر برنامه حسابرسی، بررسیهای حسابداری و حسابرسی، (4)16: 21-34.
دانایی فرد، حسن؛ امامی، سید مجتبی. (1386). استراتژی های پژوهش کیفی- نظریه پردازی داده بنیاد، نشریه اندیشه مدیریت راهبردی، (1)2: 69-98.
فراستخواه، مسعود (1395). روش تحقیق کیفی در علوم اجتماعی با تاکید بر "نظریه‌ی برپایه" (گراندد تئوری GTM)، تهران: نشر اگاه.
منتی، وحید (1397)، حسابرسی داخلی در ایران، مجله حسابدار، شماره 317، 4-9.
منتی، وحید؛ زمان، الهه (1398). عوامل مؤثر بر اثربخشی حسابرسی داخلی. پژوهش های تجربی حسابداری، (4)9: 247-270.
References
Ahmad, Z., & Taylor, D. (2009). Commitment to independence by internal auditors: the effects of role ambiguity and role conflict. Managerial Auditing Journal, 24(9), 899-925.
Al Shbail, M. O. (2018). A Theoretical Discussion of Factors Affecting the Internal Audit Quality in Jordanian Public Shareholding Companies. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(2), 218-227.
Ansari, A. M., & Shafiei, H. (2010). An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit. Accounting and Auditing Review, 16(4), 21-34. (In Persian).
Byrne, S., & Pierce, B. (2018). Exploring management accountants’ role conflicts and ambiguities and how they cope with them. Qualitative Research in Accounting & Management, 15(4), 410-436.
Danayifard, H., & Emami.S. M., (2008). Qualitative Research Strategies –Grounded Theory. Strategic Managment Thought, 2(1), 69-98. (In Persian).
De Sousa, V. A. G. F. (2013). Family-work conflict, job satisfaction and burnout of working women with children (Doctoral dissertation, University of Pretoria).
Ebrahimi, A., Safari Gerayli, M., & Valiyan, H. (2022). A Model for Reinforcing Causes of Internal Auditor Organizational Silence. Journal of "Empirical Research in Accounting ", 12(2), 1-27. (In Persian).
Everett, J., & Tremblay, M. S. (2014). Ethics and internal audit: Moral will and moral skill in a heteronomous field. Critical Perspectives on Accounting, 25(3), 181-196.
Fogarty, T. J., & Kalbers, L. P. (2006). Internal auditor burnout: An examination of behavioral consequences. In Advances in Accounting Behavioral Research (Vol. 9, pp. 51-86). Emerald Group Publishing Limited.
Fogarty, T. J., Singh, J., Rhoads, G. K., & Moore, R. K. (2000). Antecedents and consequences of burnout in accounting: Beyond the role stress model. Behavioral Research in accounting, 12, 31-68.
Hall, D. T. (1972). A model of coping with role conflict: The role behavior of college educated women. Administrative Science Quarterly, 471-486
Hanson, G. C., Hammer, L. B., & Colton, C. L. (2006). Development and validation of a multidimensional scale of perceived work-family positive spillover. Journal of occupational health psychology, 11(3), 249-265.
Hermanson, D. R., & Rittenberg, L. E. (2003). Internal audit and organizational governance. Research opportunities in internal auditing, 1(1), 25-71.
Iyer, V. M., Jones III, A., & Raghunandan, K. (2018). Factors related to internal auditors' organizational-professional conflict. Accounting Horizons, 32(4), 133-146.
Jiang, L. (2023). Internal auditors in corporations and ethics. In Research Handbook on Accounting and Ethics. 101-115. Edward Elgar Publishing.
Kahn, R. L., Wolfe, D. M., Quinn, P. R., Snoak, J. D., & Rosenthal, R. A. (1964). Organization stress: Studies in role conflict and ambiguity. New York: Wiley publication.
Khelil, I., & Khlif, H. (2022). Internal auditors’ perceptions of their role as assurance providers: a qualitative study in the Tunisian public sector. Meditari accountancy research, 30(1), 121-141.
Kiral, H., & Karabacak, H. (2020). Resolution of the internal audit-based role conflicts in risk management: evidence from signaling game analysis. Group Decision and Negotiation, 29(5), 823-841.
Lenz, R. (2013). Insights into the effectiveness of internal audit: a multi-method and multi-perspective study. Available at SSRN 2541580.
Menati, V. (2019). Internal audit in iran, Journal of “Accountant”, 317,4-9. (In Persian).
Menati, V., Zaman, E. (2020). Internal Audit Effectiveness. Journal of "Empirical Research in Accounting ", 9(4), 247-270. (In Persian).
Morgan, G. (1980). Internal audit role conflict: a pluralist view. Managerial Finance.
Mubako, G., & Mazza, T. (2017). An examination of internal auditor turnover intentions. Managerial Auditing Journal, 32(9), 830-853.
Narkchai, S., & Fadzil, F. H. B. (2017). The communication skill on the performance of internal auditors in Thailand public limited company. International Review of Management and Marketing, 7(4), 1-5.
Nickell, E. B., & Roberts, R. W. (2014). Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing. Critical Perspectives on Accounting, 25(3), 217-221.
Novriansa, A., & Riyanto, B. (2016). Role Conflict and Role Ambiguity on Local Government Internal Auditors: The Determinant and Impacts. Journal of Indonesian Economy and Business, 31(1), 63-80.
Quarles, R. (1988). Professional commitment, organizational commitment, and organizational-professional conflict in the internal audit function: model development and test. Accounting Doctoral dissertation, North Texas State University.
Rahim, M. A. (2001). Managing Conflict in Organizations, Westport, Connecticut.
Ramamoorti, S. (2003). Internal auditing: history, evolution, and prospects.
Roussy, M. (2015). Welcome to the day-to-day of internal auditors: How do they cope with conflicts? Auditing: A Journal of Practice & Theory, 34(2), 237-264.
Sl Shbail, M., Salleh, Z., & MohdNor, N. N. (2018). Antecedents of burnout and its relationship to internal audit quality. Business and Economic Horizons (BEH), 14(1232-2019-871), 789-817.
)