ارائه الگوی آمایش صلاحیت حسابداران/حسابرسان مبتنی بر تحول دیجیتال

Alsughayer, S. A. (2021). Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia. Open Journal of Accounting, 10(04), 125-140. https://doi.org/10.4236/ojacct.2021.104011

Arefmanesh, Z., & Safari, H. (2025). The Impact of Psychological Capital and Auditors' Experience on the Quality of Judgment and Professional Decision-Making. Professional Auditing Research(18), 179-196. https://www.sid.ir/paper/1522135/fa

Arvianty, R. N., & Tandiontong, M. (2020). The Effect of Competence, Independence, and Size of Public Accounting Firms on Audit Quality. International Journal of Multicultural and Multireligious Understanding, 7(2), 476. https://doi.org/10.18415/ijmmu.v7i2.1487

Cahyono, G. J., & Hastuti, T. D. (2024). The Impact of Competence, Accountability, Professional Skills, and Professional Skepticism on Audit Quality With Time Budget Pressure as a Moderating Variable. Journal of Economics Finance and Management Studies, 07(07). https://doi.org/10.47191/jefms/v7-i7-28

Daryaei, A., & Azizi, A. (2024). Explaining the Relationship Between Ethics, Experience, and Professional Competence of Auditors and Audit Quality. Journal of Financial Accounting Knowledge, 5(1), 79-99.

Defond, M. L., Li, Z., Wong, T. J., & Wu, K. (2024). Competence vs. Independence: Auditors' connections with members of their clients' business community. Journal of Accounting and Economics, 78(1), 1-28. https://doi.org/10.1016/j.jacceco.2024.101702

Hendar, F., & Harahap, D. (2023). The influence of time budget pressure, auditor experience, and auditor competence on audit judgment. Kajian Akuntansi, 24(8), 374-387. https://doi.org/10.29313/kajian_akuntansi.v24i2.2671

Herranz, z., Nuria Reguera, A., & Félix J. López, I. (2022). Audit Committee Competence and Earnings Management in Europe. Journal of Revista de Contabilidad Spanish Accounting Review, 25(1), 121-135. https://doi.org/10.6018/rcsar.385331

Indayani, L. (2019). Effect of Competence of the Audit Committee and Auditors of the Big Five Public Accounting Firm on Tax Avoidance. Russian Journal of Agricultural and Socio-Economic Sciences, 86(2), 12-17. https://doi.org/10.18551/rjoas.2019-02.03

Kusmayasari, D., Bilgies, A. F., Damayanti, D., & Suharsono, J. (2023). The Influence of Audit Fee, Independence, and Competency on Audit Quality. Journal of Governance Taxation and Auditing, 1(4), 425-433. https://doi.org/10.38142/jogta.v1i4.653

Mahsun, M. (2022). Enhancing auditor's fraud risk assessment competency through forensic accounting training Universiti Teknologi MARA (UiTM)].

Moshayekhi, B., & Amirollah, M. R. (2025). The Impact of Knowledge and Professional Skepticism of Internal Auditors on the Adoption of Artificial Intelligence. Experimental Accounting Research, 15(2), 1-28. https://doi.org/10.22051/jera.2025.50268.3523

Mustika, L. (2023). The Influence of Competence and Experience of Auditors on Audit Outcomes. Golden Ratio of Auditing Research, 3(2), 82-93. https://doi.org/10.52970/grar.v3i2.380

Nandemar, D. (2024). Fraud risk judgments performance: The role of audit technology, task structure, and auditor competence. Multidisciplinary Science Journal, 6(9), 2024180. https://doi.org/10.31893/multiscience.2024180

Nugrahanto, A., & Alhadi, I. (2021). A Tax Audit Quality: An Empirical Analysis of the Use of Information Technology, Competence, Task Complexity And Time Pressure. Info artha, 5(2), 75-92. https://doi.org/10.31092/jia.v5i2.1380

Nugroho, D. A., Sari, R., & Kuntadi, C. (2023). Factors Affecting Fraud Prevention: Organizational Culture, Human Resource Competence and the Role of The Internal Auditor. Dinasti International Journal of Education Management and Social Science, 4(4), 627-636.

Nurmawanti, S., Lenggogeni, L., & Yanti, H. B. (2024). The Effect of Competence, Time Budget Pressure and Professional Attitudes of Auditors on Internal Audit Quality With Role Conflict As a Moderating Variable. Dinasti International Journal of Economics, Finance & Accounting (DIJEFA), 4(6).

Pattiasina, V. M., Noch, Y., Surijadi, H., Amin, M., & Tamaela, E. Y. (2021). The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment. Indonesia Accounting Journal, 14-26. https://doi.org/10.32400/iaj.31289

Rajabi, M. (2025). The impact of cultural differences and professional norms on environmental auditors' behavior. International Journal of Auditing and Professional Ethics, 4(1), 50-72.

Rashidah, M., & Habibpour, A. (2023). The effect of auditor's competence, qualification, experience, and professional care on audit quality. Proceedings of the Seventh International Conference on Management, Accounting, Banking, and Economics of Iran,

Rezaei Rajani, A. A., Mohamadi Khoshoei, H., & Mahdad, A. (2024). Examining the impact of competence, independence, honesty, professional care and experience of the auditor on the quality of the audit, taking into account personality dimensions. Popularization of Science, 15(1), 285-301. https://doi.org/10.22034/popsci.2024.411866.1287

Ridzuan, N. I. M., Said, J., Razali, F. M., Manan, D. I. A., & Sulaiman, N. (2022). Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment Among External Auditors. Journal of Risk and Financial Management, 15(11), 536. https://doi.org/10.3390/jrfm15110536

Riyadi, T., Supriatiningsih, S., & Suhadasyah, M. A. (2025). The Effect Of Objectivity, Independence And Professional Ethics On Audit Quality. Jurnal Ilmiah Akuntansi Kesatuan, 13(1), 129-138. https://doi.org/10.37641/jiakes.v13i1.3216

Rostami, A., Vadiei, M. H., & Bagherpour, V. (2019). Developing a Competency Model for Internal Audit Managers. Financial Accounting Quarterly, 11(41), 70-102. https://www.academia.edu/115978566/Developing_internal_audit_managers_competency_model

Sari, S. P., Sudarma, M., & Andayani, W. (2021). The effect of auditors' competence and moral reasoning towards audit quality with audit time budget as moderating. International Journal of Research in Business and Social Science, 10(6), 205-212. https://doi.org/10.20525/ijrbs.v10i6.1339

Seyfi, S., Gorji zadeh, D., & Khoshkar, F. (2024). The effect of auditors' competency, professional ethics and diversity of auditors signing audit report on the quality of financial reporting in the stock exchange from. Journal of Accounting and Management Vision, 7(88), 43-70.

Torroba, M., Sánchez, J. R., López, L., & Callejón, Á. (2025). Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain. Int. J. Account. Inf. Syst., 56, 100738. https://doi.org/10.1016/j.accinf.2025.100738

Yousef Zadeh, S., Bitari, A., & Naghdi Taheri, M. (2023). The Impact of Independence, Support from Senior Managers, and Employee Competence on Effective Internal Audit. Second National Conference on Novel Applied Research in Accounting, Damghan.

Zhang, C., Mohammed, S. S., Lau, Y., & Manisah, N. (2024). The Mediating Effect of Information Technology Usage on the Relationship of Internal Audit Processes and Internal Auditor Competence towards Internal Audit Effectiveness: Evidence from the Chinese Financial Sector. International Journal of Business and Management, 19, 139. https://doi.org/10.5539/ijbm.v19n6p139