تحلیل تأثیر ویژگی‌های روان‌شناختی حسابرسان داخلی بر توانمندسازی حسابرسان و کیفیت حسابرسان داخلی

Alqudah, H., Abdalwali, L., Habis, S., Abualoush, M. Z., & Al, Q. (2023). The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies. International Journal of Information Management Data Insights, 3(2). https://doi.org/10.1016/j.jjimei.2023.100183

Amgad, B. (2021). When frameworks empower their agents: The effect of organizational project management frameworks on the performance of project managers and benefits managers in delivering transformation projects successfully. International Journal of Project Management, 8-November 2021. https://www.sciencedirect.com/science/article/abs/pii/S0263786321001228

Arshi, M. J., & Farahnak, M. (2024). Investigating the Impact of Creative Accounting Functions on Decision-Making Effectiveness Considering the Role of Financial Reporting Quality (Case Study: Companies Active in the Dried Fruit Industry of Tehran Province). Journal of Modern Research Approaches in Management and Accounting, 8(30). https://www.magiran.com/paper/2862091/investigating-the-impact-of-creative-accounting-functions-on-the-effectiveness-of-decisions-taking-into-account-the-role-of-the-quality-of-financial-reports-case-study-companies-active-in-the-dried-fruit-industry-of-tehran-province?lang=en

Bani Asadi, M. (2021). The Impact of Good Governance on Internal Audit Performance in the Context of Emphasis on Related-Party Transactions (Case Study: State Pharmaceutical and Medical Units in Mashhad) Shandiz Institute of Higher Education]. Department of Law.

Cong, L., Liu, J., & Wang, X. (2023). Can digitalization empowerment improve the efficiency of corporate capital allocation? -Evidence from China. Economic Analysis and Policy, 10-November 2023.

Hadian, S. A., & Rezazadeh, J. (2025). Theory of Mind, Professional Skepticism of the Auditor, and Audit Quality. Accounting and Auditing Reviews, 32(4), 821-844. https://ensani.ir/fa/article/628720/

Haji Eidi, M. (2022). Investigating the Impact of Information Technology, Human Capital, and Innovation Capability on Audit Success, Audit Quality, and Performance Management Golestan Institute of Higher Education]. Faculty of Humanities.

Hemmatfar, M., Azadbakht, H., & Sefati, F. (2022). Identifying Factors Affecting Electronic Auditing in Governmental and Government-Related Agencies in Iran. Iranian Political Sociology(28). https://journals.iau.ir/article_701103.html?lang=en

Hwang, S., Sarath, B., & Han, S.-y. (2022). Auditor independence: The effect of auditors' quality control efforts and corporate governance. Journal of International Accounting, Auditing and Taxation, 11-May 2022. https://doi.org/10.1016/j.intaccaudtax.2022.100470

Karim Al-Fereiji, M. K. (2023). Investigating the Impact of Electronic Auditing and Auditor Experience on the Level of Fraud Detection by the Auditor Shiraz University]. International Campus.

Mehrani, S., & Ghavaasi Kenari, M. (2024). A Comprehensive Review of the Literature on Internal Audit Quality. Management Accounting and Auditing Knowledge, 13(49), 251-274. https://www.jmaak.ir/article_22168.html?lang=en

Selgi, M. (2021). The Effect of Organizational Digitalization on Internal Auditing Ferdowsi University of Mashhad]. Dr. Ali Shariati Faculty of Literature and Humanities.

Shokrriz, M. (2018). Investigating the Importance and Extent of Information Technology Usage in the Auditing Profession with Regard to the Type of Information Technology and the Level of Customer Technology Acceptance Zand Institute of Higher Education]. Shiraz.

Smith, D. D., Gleason, K. C., & Kannan, Y. H. (2021). Auditor liability and excess cash holdings: Evidence from audit fees of foreign incorporated firms. International Review of Financial Analysis, 27-October 2021. https://doi.org/10.1016/j.irfa.2021.101947

Wei, S., Chen, Y., & Chen, X. (2023). Information technology empowerment and corporate budget control: Evidence from China. Pacific-Basin Finance Journal, 29-August 2023. https://www.sciencedirect.com/science/article/abs/pii/S0927538X23002020