حساس یگانه، یحیی؛ باباجانی، جعفر؛ برزیده، فرخ؛ بیگلر، کیومرث (۱۳۹۶). عوامل اقتضایی مؤثر بر مذاکره برای حل و فصل اختلافنظرهای حسابرس با صاحبکار در ارتباط با نحوه گزارشگری مالی. دانش حسابرسی، ۱۷(۶۷)، ۲۴-۵.
حسینی، سیدنیما، صفریگرایلی، مهدی، ولیان، حسن (۱۳۹۸). نگرش کارآمدی حسابرس در مذاکره و بیطرفی حسابرس: تحلیلی بر نقش هویت حرفهای حسابرس. فصلنامه دانش حسابداری مالی، 8(3)، 200-175.
داناییفرد، حسن، باباییمجرد، حسین؛ صفری، محمد (1391). نظریه مسئولیت اجتماعی؛ حلقه مفقوده استعاره سازمان بهمثابه رسانه. دین و ارتباطات، 18(39)، 62-35.
دیانتی دیلمی، زهرا (1396). روش تحقیق در حسابداری: راهنمای عملی برای نگارش پایاننامه و مقاله. تهران، نشر عدالت نوین.
سبزعلیپور، جهاندوست؛ رستمیجوریابی، راضیه (1397). مفهومسازیهای استعاری و مبانی فرهنگی آن در ادبیات فارسی (مطالعه موردی: استعاره عشق به مثابه جنگ). مطالعات زبانی و بلاغی، 9(18)، 260-233.
شریفنسب، مریم. (1391). ارتباط کلامی در شعر کهن پارسی (سؤال و جواب، مکالمه، مناظره، و دیالکتیک). کهننامه ادب پارسی، 2(2)، 88-71.
شفعتی، مرتضی؛ ولیان، حسن؛ عبدلی، محمدرضا (۱۳۹۸). بررسی تأثیر استعارهسازی ذهنی بر تردیدحرفهای حسابرسان در ارزیابی ریسک تقلب و کیفیت حسابرسی. فصلنامه حسابداری مدیریت، 13(44)، 163-143.
کاظمیعلوم، مهدی؛ رضازاده، جواد؛ کردستانی، غلامرضا (۱۳۹۸). شناسایی و رتبهبندی عوامل مؤثر بر اتخاذ استراتژی امتیازدهی در مذاکرات حسابرس و صاحبکار. فصلنامه حسابداری ارزشی و رفتاری، ۴(۸)، ۲۱۳-۱۶۳.
مهرانی، کاوه؛ یزدانی، سیما؛ بهبهانی نیا، پریساسادات؛ اسکندر، هدی (1392). نحوه انتخاب استراتژیهای مذاکرات با مدیر توسط حسابرس. پژوهش حسابداری، 3(1)، 122-101.
References
Angela, L.M., Husnatarina, F. (2015). Effect of auditor and client negotiation experience on audit results: an experimental test, International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, 8(4), 345-359.
Bame-Aldred, C.W., Kida, T. (2007). A comparison of auditor and client initial negotiation positions and tactics. Accounting Organizations and Society, 32, 497–512.
Bennett, G.B., Hatfield, R.C., Stefaniak, Ch. (2015). The effect of deadline pressure on pre‐negotiation positions: A comparison of auditors and client management. Contemporary Accounting Research, 32(4), 1507-1528.
Chen, H., Tian, Y., Daugherty, P.J. (2009). Measuring process orientation. The International Journal of Logistics, 20(2), 213-227.
Chmielecki, M. (2014). Conceptual negotiation metaphors across cultures research findings from Poland, China, The United States and Great Britain. Journal of Intercultural Management, 5(3), 103-118.
Danayefard H., Bbaye H., Safary M. (2011). Social obligation theory; the missing link in using the metaphor of "media" to represent organization.
Religion & Communication, 18(39), 35-62 [In Persian].
Dianaty, Z. (2017). Research methods in accounting: A practical guide to writing a thesis and article. Edalat Novin, Publication [In Persian].
Durkin, M.P., Rose, J.M., Thibodeau, J.C. (2019). Can simple metaphors be used as decision aids to promote professional skepticism? Journal of Information Systems, 34(1), 47-60.
Fornell, C., Larcker, D. (1981). Evaluating Structural Equation Modeling with Unobserved Variables and Measurement Error. Journal of Marking Research,18(1), 39-50.
Galinsky, A.D., Glucksberg, S. (2000). Inhibition of the literal: metaphors and idioms as judgmental primes. Social Cognition 18, 35–54.
Gibbs, R. (1992). Categorization and metaphor understanding. Psychological Review, 99, 572-577
Goffman, E. (1961). Asylums. (ed) D. Cressey. New York: Holt, Reinhart & Winston.
Hadisantoso, E., Sudarma, I.M., Rura, Y. (2018). The influence of professionalism and competence of auditors towards the performance of auditors. Scientific Research Journal (SCIRJ), 5(1), 10-14.
Hasas Yegane, Y., Babajani J,Barzide F., Biglar K. (2017). Contingency factors in negotiating to resolve the auditor's disagreement with the client regarding the manner of financial reporting. Journal of Audit Science, 17(67), 5-24 [In Persian].
Hollindale, J., Kent, P., Mcnamara, R. (2011). Auditor tactics in negotiations: A research note. International Journal of Auditing, 15(3), 288-300.
Honglin, F., Hun-Tong, T., Jixun, Z. (2011). Effect of auditor negotiation experience and client negotiating style on auditors' judgments in an auditor-client negotiation context. Auditing: A Journal of Practice & Theory, 30(3), 225-237.
Hosseyni N, Safary M, Valiyan H, Auditor Effectiveness Attitudes in Negotiating on the Auditor Objectivity: Analysis of the Role of Professional Identi. Journal of Financial Accounting Knowledge, 8(3), 175-200 [In Persian].
Jameson, J.K. (2009). Negotiating autonomy and connection through politeness: A dialectical approach to organizational conflict management. Western Journal of Communication, 68(3), 257-277.
Kazemi Oloum M., Rezazadeh J., Kordestani G. (2020). Identification and ranking of influencing factors on the adoption of a concession strategy in the negotiations between the auditor and the client. Journal of Value & Behavioral Accounting, 4(8), 163-213 [In Persian].
Kleinman, G., Palmon, D. (2000). A negotiation-oriented model of auditor-client relationships. Group Decision and Negotiation, 9(17), 17-45.
Kulset, E., Stuart, I. (2019). Auditor–client negotiations over disputed accounting issues: Evidence from one of the Norwegian Big firms. International Journal of Auditing, 22(3), 435-448.
Lakoff, G., Johnson, M. (1980). Conceptual metaphor in everyday language. The Journal of Philosophy, 77(8), 453-486.
Mael, F., Ashforth, B.E. (1992), Alumni and their alma mater: A partial test of the reformulated model of organizational identification. Journal of Organizational Behavior, 13(2), 103-123.
Maresch, D., Aschauer, E., Fink, M. (2020). Competence trust, goodwill trust and negotiation power in auditor-client relationships. Accounting, Auditing & Accountability Journal, 33(2), 335-355.
Mehrani K., Yazdani S., Behbahani Nia P., Eskandar H. (2013). How the auditor selects negotiation strategies with the manager; Journal of Accounting Research, 6(2), 143-170 [In Persian].
Park, J., Rahman, H.A., Suh, J., Hussin, H. (2019). A study of integrative bargaining model with argumentation-based negotiation. Sustainability, 11(3), 32-68.
Parlee, M.C., Rose, J.M., Thibodeau, J.C. (2014). Metaphors and auditor professional judgment: Can non-conscious primes activate professionally skeptical mindsets?, Working paper, Accountancy Department Bentley University.
Perreault, S., Kida, Th., Piercey, M.D. (2017). The relative effectiveness of simultaneous versus sequential negotiation strategies in auditor‐client negotiations. Contemporary Accounting Research, 34(2), 1048-1070.
Robinson, Sh.N., Curtis, M.B., Robertson, J.C. (2018). Disentangling the trait and state components of professional skepticism: Specifying a process for state scale development. Auditing: A Journal of Practice & Theory, 37(1), 215-235
Sabzalipour, J., Rostami, R. (2018). Metaphorical conceptualization and its cultural foundations in Persian literature (Case study: The metaphor of love is war) Journal of Linguistic and Rhetorical Studies, 9(18), 233-260 [In Persian].
Sarens, G., Lenz, R., Decaux, L. (2016). Insights into self-images of internal auditors. The EDP Audit, Control, and Security Newsletter, 54(4), 1-18.
Shafati, M., Vliyan, H., Abdoli, M. (2019). The effect of mental metaphors on professional skepticism auditors on fraud risk assessment and audit quality. Management Accounting Quarterly, 13(44), 163-143 [In Persian].
Sharifinasab, M. (2012). Verbal communication in classic Persian poetry (Question-answer communication, colloquy and dialectic). Classical Persian literature, 2(2), 88-71 [In Persian].
Slobin, D.I. (2003). Language and thought online: Cognitive consequences of linguistic relativity. In D. Gentner & S. Goldin-Meadow (Eds.), Language in mind: Advances in the study of language and thought (pp. 157–192). Cambridge, MA: MIT Press.
Svanberga, J., Öhmanb, P., Neidermeyer, P.E. (2019). Auditor objectivity as a function of auditor negotiation self-efficacy beliefs. University of Gävle, Högskolan i Gävle, 801 76 Gävle, Swedenb Mid Sweden University.
Thibodeau, P., Boroditsky, L. (2011). Metaphors we think with: The role of metaphor in reasoning. PLoS ONE, 6(2), e16782.
Trotman, K., Wright, A., Wright, S. (2005). Auditor negotiations: An examination of the efficacy of intervention methods. The Accounting Review, 80(2), 349–367.
Trotman, K., Wright, A., Wright, S. (2009). An Examination of the effects of auditor rank on negotiation planning judgments. Auditing: A Journal of Practice & Theory, 28(1), 191–203
Woods, J.G. (2012). Using cognitive conflict to promote the use of dialectical learning for strategic decision‐makers, The Learning Organization, 19(2), 134-147.