تحلیل چند سطحی از عوامل علّی هویت حسابداران بخش عمومی

Arefmanesh, Z., & Mousavi, M. (2022). The Impact of Auditor's Professional Identity on the Relationship Between Auditor-Client Negotiation Self-Efficacy and Neutrality. Judgment and Decision Making in Accounting and Auditing, 1(3), 1-24. https://sanad.iau.ir/en/Journal/jdaa/Article/693171?jid=693171

Berzonsky, M. D., & Kuk, L. S. (2005). Identity Styles, Psychological Maturity, and Academic Performance. https://www.researchgate.net/publication/247166833_Identity_Style_Psychosocial_Maturity_and_Academic_Performance

Brouard, F., Bujaki, M., Durocher, S., & Neilson, L. C. (2017). Professional Accountants' Identity Formation: An Integrative Framework. Journal of Business Ethics, 142(2), 225-238. https://doi.org/10.1007/s10551-016-3157-z

Ebrahimzadeh, T., Norollahzadeh, N., & Khosravipour, N. (2021). Examining the Joint Effects of Social Identity and Institutional Pressures on Audit Quality. Management Accounting and Auditing Knowledge, 10(38), 361-379. https://www.jmaak.ir/article_17590.html?lang=en

Haghbin, P., Azadi, K., Pourali Laklaya, M., & Samadi Largani, M. (2022). The Impact of Social Identity and Flexibility on Audit Quality with an Emphasis on the Role of Stress. Financial Accounting and Auditing Research, 14(53), 191-222. https://www.sid.ir/paper/958410/en

Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598. https://doi.org/10.1016/j.accinf.2022.100598

Kamyabi, Y., Malekian, E., & Javady Nia, A. (2023). Investigating the Role of Professional Experience and Skepticism in Reducing the Effect of Information Presentation on the Quality of Auditors 'Judgment: A Experimental Study of Auditors' Behavior. Financial Accounting Knowledge, 10(2), 1-37. https://doi.org/10.30479/jfak.2022.17268.3009

Karimabadi, M., Hajiha, Z., Jahangirnia, H., & Gholami Jamkarani, R. (2024). Model of the Code of Professional Conduct for Independent Auditors Based on a Critical Perspective. Judgment and Decision Making in Accounting, 3(9), 105-124.

Ott, C. (2022). The Professional Identity of Accountants: An Empirical Analysis of Job Advertisements. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/AAAJ-08-2021-5389

Rezaei, N., Bani-Mahd, B., & Hosseini, S. H. (2018). The Impact of Organizational and Professional Identity on the Professional Skepticism of Independent Auditors. Audit Knowledge, 18(71), 175-199. https://www.sid.ir/paper/512855/fa

Tomo, A. (2022). 'Angry Accountants': Making Sense of Professional Identity Crisis on Online Communities. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2022.102483

Valian, H., Safari Geraeli, M., & Hassanpour, D. (2020). Professional and Organizational Identity of Auditors and Commercialization in Audit Firms. Audit Knowledge, 20(78), 356-391. https://www.sid.ir/paper/526299/fa

Xu, Y., Wang, K. J., & Ziegenfuss, D. (2021). The Effect of Professional Identity Salience and Leadership Climate on Accountants' Ethical Decisions. Journal of Leadership and Management, 1(18), 25-36. https://digitalcommons.odu.edu/accounting_pubs/11/

Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2023). Ethical impact of artificial intelligence in managerial accounting. International Journal of Accounting Information Systems, 49, 100619. https://doi.org/10.1016/j.accinf.2023.100619

Zhang, W. (2024). Regulatory Focus as a Mediator in the Relationship Between Nurses' Organizational Silence and Professional Identity. Journal of Advanced Nursing, 80(9), 3625-3636. https://doi.org/10.1111/jan.16113