تاب‌آوری حسابرسان از منظر هستی‌شناسی رئالیسم انتقادی: مؤسسات حسابرسی عراق

Ahmed, D. M., & Saleh, S. S. (2022). Impact of Integration Between the Commission of Integrity And Judicial Audit to Reduce Financial and Administrative Corruption in Kurdistan/Iraq: Analytical study of the views of a sample of academics and auditors in the Kurdistan region. QALAAI ZANIST JOURNAL, 7(1), 515-539. https://doi.org/10.25212/lfu.qzj.7.1.19

Al-Ameedee, S. M. M., Moradi, M., & Salehi, M. (2023). The impact of business ethics on stress, anxiety and depression and the success of auditors. International Journal of Ethics and Systems. https://doi.org/10.1108/IJOES-07-2022-0150

Arad, H., Moshashaee, S. M., & Eskandari, D. (2020). Investigating the Levels of Individual Resilience, Auditor Stress, and Quality Reduction Methods in the Auditing Profession. Accounting and Auditing Reviews, 27(2), 154-179. https://acctgrev.ut.ac.ir/article_77356.html?lang=fa

Bagheri, S., & Nazarian, R. (2019). A Sociological Comparison of Islamic Realism and Critical Realism. Quarterly Journal of Fundamental Research in Humanities, 5(1), 47-71. https://frh.sccsr.ac.ir/article-1-109-fa.html

Bani Fatemeh, H., Shields, R., Golabi, F., Ghorayshi, F., & Bayani, F. (2018). The Ontological and Social Epistemological Foundations of Critical Realism; With Emphasis on the Views of Roy Bhaskar. Culture Strategy, 11(44), 29-57. https://ensani.ir/fa/article/406983/

Bonollo, E. (2019). Measuring supreme audit institutions' outcomes: current literature and future insights. Public Money & Management, 39(7), 468-477. https://doi.org/10.1080/09540962.2019.1583887

Boughey, C., & McKenna, S. (2017). Analysing an audit cycle: A critical realist account. Studies in Higher Education, 42(6), 963-975. https://doi.org/10.1080/03075079.2015.1072148

Britt, T. W., & Jex, S. M. (2015). Thriving under stress: Harnessing demands in the workplace. Oxford University Press. https://books.google.com/books/about/Thriving_Under_Stress.html?id=YAPWBgAAQBAJ

Chwastiak, M. (2013). Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud. Critical Perspectives on Accounting, 24(1), 32-43. https://doi.org/10.1016/j.cpa.2011.11.009

Coutu, D. (2002). How resilience works. Harvard business review, 80(5), 46-51. https://hbr.org/2002/05/how-resilience-works

Donnelly, D. P., Quirin, J., & O'Bryan, D. (2003). Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics. Behavioral Research in Accounting, 15(1), 87-110. https://doi.org/10.2308/bria.2003.15.1.87

Ehsani Moghadam, N., Danaeefard, H., Khaefelahi, A. A., & Fani, A. A. (2020). Research Methodology of Critical Realism; Understanding the Foundations, Process, and Method of Implementation. Methodology of Humanities, 26(102), 1-22. https://method.rihu.ac.ir/article_1707.html

Elahi, S., Aghapour, F., Hassanzadeh, A., & Shahsavari Pour, N. (2024). A Scoping Review of Critical Realism in Information Systems Research. Methodology of Humanities, 30(120), 77-95. https://journals.rihu.ac.ir/article_2292.html?lang=en

Fleetwood, S. (2005). Ontology in organization and management studies: A critical realist perspective. Organization, 12(2), 197-222. https://doi.org/10.1177/1350508405051188

Haga, J., & Ittonen, K. (2024). Organizational resilience of audit firms-evidence from the outbreak of the COVID-19. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-06-2023-0185

Javidi, M. (2017). Crime, from Realism to Idealism; The Ontology of Crime Based on the Critical Realism of Islamic Wisdom. Quarterly Journal of Religious Thought, Shiraz University, 17(63), 49-74. https://en.civilica.com/doc/1558075/

Luthans, F. (2002). The need for and meaning of positive organizational behavior. Journal of Organizational Behavior, 23(6), 695-706. https://doi.org/10.1002/job.165

Maddahi, Z., Gholami Jamkarani, R., Zanjirdar, M., & Kheiri, H. (2023). Sociological Analysis of Accounting Theories. Financial Accounting and Auditing Research, 58(15), 209-236. https://srb.sanad.iau.ir/en/Article/1074028?FullText=FullText

Masten, A. S. (2001). Ordinary magic: Resilience processes in development. American psychologist, 56(3), 227-239. https://doi.org/10.1037/0003-066X.56.3.227

Moghadam Far, S. R., Moghimi, S. M., Rahbar, F., & Yazdani, H. R. (2022). Presenting a Conceptual Framework for Explaining Organizational Resilience Against Corruption in Iranian State Economic Organizations Inspired by the Ontology of Critical Realism. Public Administration, 14(1), 4-28. https://www.sid.ir/paper/1032879/en

Nelson, A., Lie, W., & Setyawan, A. (2025). Do Organizational Innovation and SHRM Practices Improve Organizational Resilience? The Mediating Role of Employee Resilience. Jurnal Manajemen Bisnis, 16(1), 227-248. https://doi.org/10.18196/mb.v16i1.24797

Nemati, M. R., & Khoshgoftar Moghadam, A. A. (2025). Predicting Strategic Leadership Based on Resilience, Job Satisfaction, and Organizational Justice of Elementary School Principals in Qom Province. Journal of Educational Excellence Management, 2(2), 105-118. https://www.magiran.com/paper/2915009/predicting-strategic-leadership-based-on-resilience-job-satisfaction-and-organizational-justice-of-primary-school-principals-in-qom-province?lang=en

Neri, M., Niccolini, F., & Virili, F. (2025). Organizational cyber resilience: toward an integrative conceptual framework. Management Review Quarterly, 1-52. https://doi.org/10.1007/s11301-025-00496-7

Ong, A. D., Bergeman, C. S., Bisconti, T. L., & Wallace, K. A. (2006). Psychological resilience, positive emotions, and successful adaptation to stress in later life. Journal of personality and social psychology, 91(4), 730-749. https://doi.org/10.1037/0022-3514.91.4.730

Paino, H., Smith, M., & Ismail, Z. (2012). Auditor acceptance of dysfunctional behavior: An explanatory model using individual factors. Journal of Applied Accounting Research, 13(1), 37-55. https://doi.org/10.1108/09675421211231907

Panda, P., & Singh, P. (2025). Perceived organizational virtuousness and employee's subjective well-being: examining the role of resilience, agility and collectivism. Management Decision. https://doi.org/10.1108/MD-01-2024-0076

Pezeshk, Y., & Rahnamaie Rodposhti, F. (2021). New Auditing Paradigms. Professional Auditing Research, 1(4), 96-118. https://article.iacpa.ir/article_251214.html?lang=en

Pourkarim, M., Sadiqzadeh Ghamsari, A., Bagheri Nooparast, K., & Mehr Mohammadi, M. (2014). Explaining the Ontological Assumptions of Bhaskar's Critical Realism and Its Implications for Interdisciplinary Research. Interdisciplinary Studies in the Humanities Quarterly, 6(3), 131-137. https://www.isih.ir/article_169.html?lang=en

Pourpaki, N., Nabizadeh, B., & Jahanshahi, A. (2025). Investigating the Mediating Role of Resilience in the Workplace in Relation to Organizational Culture and Employee Performance. Police Organizational Development Quarterly, 22(92), 77-98. https://elmnet.ir/doc/2959874-52118

Salih, W. K., & Almajdob, M. S. (2019). An Evaluation of the role of supreme audit institutions in reduce of audit failure to promote economic development: The case of the Federal Board of Supreme Audit of Iraq. International Journal of Academic Research in Business and Social Sciences, 9(9), 252-265. https://doi.org/10.6007/IJARBSS/v9-i9/6288

Samimi, S., & Vahidi Nasab, F. (2024). Business Resilience Based on Critical Realism and Futurology. Accounting and Social Interests, 14(1), 189-208. https://www.sid.ir/paper/1504990/en

Samsonsen, V., & Heggdalsvik, I. K. (2024). Critical realism as a fruitful approach to social work research as illustrated by two studies from the field of child and family welfare. Journal of Critical Realism, 23(1), 18-32. https://doi.org/10.1080/14767430.2023.2251238

Sapiri, M. (2024). A Qualitative Analysis on the Role of Auditors in Preventing Financial Crises. Golden Ratio of Auditing Research, 4(2), 89-106. https://doi.org/10.52970/grar.v4i2.393

Sarraf, M., & Sarraf, F. (2020). The Impact of Job Stress and Auditor Resilience on Audit Quality. Management Accounting and Auditing Knowledge, 9(33), 260-267. https://www.jmaak.ir/article_15645.html?lang=en

Sepasi, S., Bayat, M., & Mir Ashrafi, Z. (2018). Intellectual Paradigms of Accounting. Accounting and Auditing Studies, 7(28), 47-60. https://www.iaaaas.com/article_98722.html?lang=en

Siadati, Z. S., & Sepasi, S. (2024). Determining Factors Affecting Resilience in Auditing using Shannon's Entropy Technique. Journal of Management Accounting and Auditing Knowledge, 13(51), 217-232. https://www.magiran.com/paper/2631909/determining-factors-affecting-resilience-in-auditing-using-shannon-s-entropy-technique?lang=en

Smith, K. J., & Emerson, D. J. (2017). An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in Accounting, 37, 1-14. https://doi.org/10.1016/j.adiac.2017.04.003

Smith, K. J., Emerson, D. J., Boster, C. R., & Everly, J. G. S. (2020). Resilience as a coping strategy for reducing auditor turnover intentions. Accounting Research Journal, 33(3), 483-498. https://doi.org/10.1108/ARJ-09-2019-0177

Soleiman Zadeh, R., Padash, H., & Khadem Alizadeh, A. (2018). Analyzing the Relationship between Ontology and Methodology in Economics Based on Lawson's Approach. Islamic Economics Knowledge, 9(2), 27-44. https://ensani.ir/fa/article/400889/

Thabit, T. H., Aldabbagh, L. M., & Ibrahim, L. K. (2019). The auditing of sustainable development practices in developing countries: Case of Iraq. Revista AUS, 26(3), 12-19. https://doi.org/10.33329/jaus.19.263.2

Vatanparast, M. R. (2016). An Analytical Study of Positivism and Critical Realism in Accounting Research. Accounting and Social Interests, 6(2), 41-54. https://jaacsi.alzahra.ac.ir/article_2430.html?lang=en

Zhang, D. J., Veltrop, D. B., Hooghiemstra, R. B., & Rink, F. (2023). Does auditor resilience mitigate the effects of multiple team memberships on quality threatening behaviors? Auditing: A Journal of Practice & Theory, 42(4), 179-203. https://doi.org/10.2308/AJPT-2020-022

Zhang, T. (2023). Critical realism: a critical evaluation. Social Epistemology, 37(1), 15-29. https://doi.org/10.1080/02691728.2022.2080127