ارائه الگویی مبتنی بر بهره‌وری مؤسسات حسابرسی با توجه به اثربخشی تئوری محدودیت‌ها (رویکرد مدل‌سازی معادلات ساختاری)

Abdelrahim, A., & Al-Malkawi, H. A. N. (2022). The Influential Factors of Internal Audit Effectiveness: A Conceptual Model. International Journal of Financial Studies, 10(3), 71. https://doi.org/10.3390/ijfs10030071

Alles, M. G. (2015). Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession. Accounting Horizons, 29(2), 423-429. https://doi.org/10.2308/acch-51067

Ballard, G., Kim, Y., & Jang, J. (2019). Organizational Productivity Assessment: Linking Employee Performance and Resource Management. Journal of Organizational Effectiveness, 6(3), 215-232. https://doi.org/10.1108/JOE-04-2019-0034

Christensen, B. E., Glover, S. M., & Wood, D. A. (2016). Extreme Estimation Uncertainty in Fair Value Measurements: Implications for Audit Assurance. Auditing: A Journal of Practice & Theory, 35(3), 39-56.

DeFond, M., & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58(2-3), 275-326. https://doi.org/10.1016/j.jacceco.2014.09.002

Faghihi, M. R., Rahnama Roudposhti, F., Khanmohammadi, M. H., & Badiei, H. (2024). Presenting an Appropriate Model for Performance Accounting of Technology Industry Drivers Based on the Theory of Constraints. Management Accounting and Auditing Knowledge, 15(58), 367-381. https://doi.org/10.22034/jmaak.2025.23873

Fathi, S., Baharmoghadam, M., & Shamsoddini, K. (2025). The Effect of Audit Quality on Organizational Capital and Financing Capacity. Asset Management and Financing, 13(4), 97-116. https://doi.org/10.22108/amf.2025.142982.1928

Hassan, W. W., Mahmoud, A., & Hussien, H. M. (2022). The Impact of Smart Services on the Efficiency and Effectiveness of Employees Performance in Hotels. Minia Journal of Tourism and Hospitality Research, 14(1), 145-164. https://doi.org/10.21608/mjthr.2022.145144.1042

Houten, J., & Rousseau, D. (2020). Productivity Assessment as a Management Tool: Evaluating Organizational Performance. Journal of Management Systems, 35(4), 211-226.

Izmailov, A. (2014). If Your Company Is Considering the Theory of Constraints. Procedia - Social and Behavioral Sciences, 150, 925-929. https://doi.org/10.1016/j.sbspro.2014.09.103

Kaltiainen, J., & Hakanen, J. (2022). Fostering Task and Adaptive Performance through Employee Well-Being: The Role of Servant Leadership. BRQ Business Research Quarterly, 25(1), 28-43. https://doi.org/10.1177/2340944420981599

Karimi, F., Haghighat Monfared, J., & Keramati, M. A. (2024). Evaluating Supply Chain Resilience and Sustainability Using an Integrated Theory of Constraints, Process Approach, and Multi-Attribute Decision-Making Approach: The Offshore Oil Industry. Industrial Management Perspective, 14(2), 34-65. https://doi.org/10.48308/jimp.14.2.34

Khakifirooz, M., Fathi, M., & Dolgui, A. (2026). Theory of AI-Driven Scheduling (TAIS): A Service-Oriented Scheduling Framework by Integrating Theory of Constraints and AI. International Journal of Production Research, 64(2), 642-676. https://doi.org/10.1080/00207543.2024.2424976

Khezripour, M., Khanmohammadi, M. H., Ahmadi, F., & Kordlouie, H. (2021). Explaining the Application of the Theory of Constraints Model for Credit Risk Assessment in Banks. Investment Knowledge, 10(38), 475-486.

Khoshroo Moeini, A., Mousavi Shiri, S. M., & Salehi, M. (2025). Explaining the Application Model of Theory of Constraints in Iranian Commercial Banks. Strategic Management Accounting Quarterly, 2(1), 121-136. https://doi.org/10.22034/smajournal.2025.521046.1020

Krishnan, G. V., & Yu, W. (2012). Do Small Firms Benefit from Auditor Attestation of Internal Control Effectiveness? Evidence from SOX Section 404 Filings. Auditing: A Journal of Practice & Theory, 31(4), 1-36. https://doi.org/10.2308/ajpt-50238

Lee, J., & Choi, S. (2025). Applying the Theory of Constraints to Enhance Operational Efficiency in Service Industries. Journal of Service Management, 36(1), 15-32. https://doi.org/10.1108/JOSM-2025-0011

Liu, Q., Zhang, Y., & Chen, L. (2021). Understanding System Constraints in Performance Optimization: A Theory of Constraints Perspective. International Journal of Production Economics, 234, 108043.

Mirzamohammadi, M. A., Alaji, M., & Mohammadi-Amin, L. (2020). The Effect of Auditor Conservatism and Audit Firm Ranking on Accrual-Based Earnings Management. Accounting and Management Perspective, 3(23), 1-15.

Mok Kim Man, M., & Yie Yeen, L. (2021). Factors Affecting the Effectiveness of Employees' Performance Appraisal in Private Hospitals in Malaysia. International Journal of Business and Society, 22(1), 257-275. https://doi.org/10.33736/ijbs.3174.2021

Mostafa, S. N. A., & Ramadan, R. A. (2026). Audit Quality and Timeliness of Financial Reporting: The Moderating Role of Audit Committee Gender Diversity. Alexandria Journal of Accounting Research, 10(1), 1-44. https://doi.org/10.21608/aljalexu.2026.477364

Orue, A., Lizarralde, A., Amorrotu, I., & Apaolaza, U. (2021). Theory of Constraints Case Study in the Make to Order Environment. Journal of Industrial Engineering and Management, 14(1), 72-85. https://doi.org/10.3926/jiem.3283

Pakmaram, A. (2017). The Effect of Audit Quality on Earnings Management at the Time of Initial Public Offering. Audit Knowledge, 17(68), 219-238.

Pangastuti, L. A. (2023). The Role of Internal Auditing in Upholding Corporate Governance Standards. Advances in Managerial Auditing Research, 1(3), 114-124. https://doi.org/10.60079/amar.v1i3.214

Pap, J., Mako, C., Illessy, M., Kis, N., & Mosavi, A. (2022). Modeling Organizational Performance with Machine Learning. Journal of Open Innovation: Technology, Market, and Complexity, 8(4), 177. https://doi.org/10.3390/joitmc8040177

Pereira, G. B., Soardi, G., Attanasio, A., & Frazzon, E. M. (2025). Applying Theory of Constraints (TOC) to Digital Twins: Simulation and Managerial Outputs. Procedia CIRP, 134, 717-722. https://doi.org/10.1016/j.procir.2025.02.178

Podsakoff, N. P., LePine, J. A., & LePine, M. A. (2019). Differential Challenge Stressor-Hindrance Stressor Relationships with Job Attitudes, Turnover Intentions, and Withdrawal Behavior: A Meta-Analysis. Journal of Applied Psychology, 104(7), 1017-1040.

Rhee, S. H., Cho, N. W., & Bae, H. (2010). Increasing the Efficiency of Business Processes Using a Theory of Constraints. Information Systems Frontiers, 12(4), 443-455. https://doi.org/10.1007/s10796-008-9145-9

Rostami, S., Aghaei, M. A., & Bigler. (2022). Designing an Audit Execution Efficiency Model Based on the Business Risk Auditing Approach. Financial Accounting and Auditing Research, 14(55), 41-78.

Samagaio, A., Francisco, P. M., Felício, T., & Verga Matos, P. (2025). The Relationship between Time Pressure, Ethical Culture and Audit Quality. Management Decision. https://doi.org/10.1108/MD-04-2024-0870

Shaaban, R., Banimahd, M., Hosseinzadeh Lotfi, F., & Nikoomaram, H. (2020). Measuring the Efficiency of Audit Firms Using Data Envelopment Analysis. Decision Making and Operations Research, 5(3), 402-412.

Smith, R., & Patel, K. (2026). Barriers to Implementing the Theory of Constraints in Organizations: A Systematic Review. Journal of Operations Management, 54, 67-88. https://doi.org/10.1016/j.jom.2026.01.004

Suchi, T., & Marley, K. (2022). Managerial and Human Resource Factors Influencing Organizational Performance: A Strategic Management Approach. International Journal of Human Resource Studies, 12(2), 95-118. https://doi.org/10.5296/ijhrs.v12i2.19584

Tanhaei, F. (2025). Determining the Production Mix in Environments with Multiple Constraints Considering Bottleneck Priorities. Sharif Journal of Industrial Engineering and Management, 40(2), 99-110.

Vanomy, A. E., Engellika, G., Jeffrey, J., Vanessa, J., Liliana, L., Te, R., & Viorensa, V. (2025). The Implementation of the Theory of Constraints (TOC) to Increase Production Cost Efficiency and Productivity: VAF Case Study. Profit: Jurnal Administrasi Bisnis, 19(2), 143-162.

Yousuf, A., Haddad, H., Pakurár, M., Kozlovskyi, S., & Felföldi, J. (2019). The Effect of Operational Flexibility on Performance: A Field Study on Small and Medium-Sized Industrial Companies in Jordan. https://doi.org/10.14254/1800-5845/2019.15-1.4