زارع بهنمیری، محمد جواد و حسنخانی، فاطمه (1401). بررسی معیارهای پیچیدگی شرکت و تأخیر در ارائه گزارش حسابرسی: با رویکرد فرا تحلیل. مجله دانش حسابداری، 13(4)، 161-177. DOI: 10.22103/jak.2021.18232.3575.
سپاسی، سحر؛ انواری رستمی، علی اصغر و خواجوی، زینب (1395). بررسی عوامل مؤثر بر پذیرش فناوری اطلاعات از دیدگاه حسابرسان داخلی. دانش حسابداری مالی،3(4)، 189-215. https://www.noormags.ir/view/fa/articlepage/1188885
صفیخانی، رضا؛ صفرزاده، محمدحسین و اثنی عشری، حمیده (1401). بررسی رابطه تردید حرفهای، شناخت صاحبکار و قضاوت حسابرس. مجله دانش حسابداری، 13(1)، 59-82. DOI: 10.22103/jak.2021.17535.3485.
مرادی، مجید؛ صفرپور، مریم و طالب زاده آوان، رویا (1398). بررسی وجود تأثیر حسابرس داخلی و ویژگیهای کمیته حسابرسی بر تسریع گزارش حسابرسی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران.
چشمانداز حسابداری و مدیریت، 2(15)، 48-66.
https://www.jamv.ir/article_97140.html.
Al Matarneh, G.F. (2011). Factors determining the internal audit quality in banks: Empirical Evidence from Jordan.
International Research Journal of Finance and Economics, 73(9), 99-108.
https://www.researchgate.net/287007410.
Al‐Sukker, A., Ross, D., Abdel‐Qader, W., & Al‐Akra, M. (2018). External auditor reliance on the work of the internal audit function in Jordanian listed companies.
International Journal of Auditing, 22(2), 317-328.
https://doi.org/10.1111/ijau.12122.
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector.
Journal of International Accounting, Auditing and Taxation, 23(2), 74-86. [
RePec].
Ariff, M., Siti Rosmaini, M.H., Asmah, A.A., & Isahak, K. (2008). Significance of internal auditors in the implementation of enterprise risk management (ERM): A case of Malaysia. In International Conference on Governance, Trisakti University, Jakarta.
https://www.researchgate.net/publication/256018237.
Azad, A.N. (2017). The extent of external auditors’ reliance on internal audit function: Case of the UAE.
International Journal of Economics, Commerce and Management, 4, 451-464. [
PDF].
Bailey, C., Collins, D.L., & Abbott, L.J. (2018). The impact of enterprise risk management on the audit process: Evidence from audit fees and audit delay.
Auditing: A Journal of Practice & Theory, 37(3), 25-46. DOI:
10.2308/ajpt-51900.
Brody, R.G. (2012). External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation.
Advances in Accounting, 28(1), 11-21.
https://doi.org/10.1016/j.adiac.2012.02.005.
Cohen, J., Krishnamoorthy, G., & Wright, A. (2017). Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFO s, and external auditors.
Contemporary Accounting Research, 34(2), 1178-1209.
https://doi.org/10.1111/1911-3846.12294.
European Confederation of Institutes of Internal Auditing. (2005). Internal auditing in Europe.
https://www.eciia.eu.
European Confederation of Institutes of Internal Auditing. (2012). Corporate governance insights: Reinforcing audit committee oversight through global assurance. Brussels, Belgium: ECIIA Publications. [
PDF].
Hasas Yegane, Y. (1994). Factors related to the lack of reliance on the work of internal auditors, independent auditors.
Management Studies in Development and Evolution, 4(13,14), 49-64.
https://jmsd.atu.ac.ir/4944.html [In Persian].
Hermanson, D.R., Smith, J.L., & Stephens, N.M. (2012). How effective are organizations' internal controls? Insights into specific internal control elements.
Current Issues in Auditing, 6(1), A31-A50. DOI:
10.2308/ciia-50146.
Husayn, A.R. (2020). External auditors' reliance on the internal audit function: the Libyan perspective (
Master's Thesis, Kuala Lumpur: Kulliyyah of economics and management sciences, International Islamic University Malaysia, 2020).
http://ir.upm.edu.my/find/Record/441722/Similar.
Kazemi Olum, M., Imani Barandagh, M., & Abdi, M. (2019). Impacts of gender diversity in board of directors and audit committee on earnings quality. Journal of Accounting Knowledge, 10(1), 137-168. DOI: 10.22103/jak.2019.11887.2655 [In Persian].
Kim, H.J., Mannino, M., & Nieschwietz, R.J. (2009). Information technology acceptance in the internal audit profession: Impact of technology features and complexity.
International Journal of Accounting Information Systems, 10(4), 214-228.
https://doi.org/10.1016/j.accinf.2009.09.001.
Marques, A. (2012). Marketing Relacional: Como transformar a fidelização de clientes numa vantagem competitiva. Lisboa: Edições Sílabo. [
Google Scholar].
Mihret, D.G., & Admassu, M.A. (2011). Reliance of external auditors on internal audit work: A corporate governance perspective.
International Business Research, 4(2), 67-79. DOI:
10.5539/ibr.v4n2p67.
Moradi, M., Safarpour, M., & Talebzade, R. (2019). The effect of internal auditor and audit committee characteristics on accelerating auditing of companies listed in Tehran Stock Exchange.
Journal of Accounting and Management Vision, 2(15), 48-66.
https://www.jamv.ir/article_97140.html?lang=en [In Persian].
Morais, G., & Franco, M. (2019). Deciding factors in cooperation and trust between internal and external auditors in organizations: An exploratory analysis.
International Journal of Auditing, 23(2), 263-278.
https://doi.org/10.1111/ijau.12160.
Nazaripour M, Ahmadzadeh Z. Analysis of Factors Affecting Trust and Cooperation between External and Internal Auditors: An Exploratory Approach.
Journal of Audit Science, 22(89), 60-89.
http://danesh.dmk.ir/article-1-2848 [In Persian].
Nikbakht, M.R., & Mazinezhad, M.M. (2009). An examination of factors associated with reliance of external auditors on internal auditors work.
Financial Research Journal, 10(26), 93-112.
https://jfr.ut.ac.ir/article_20034.html [In Persian].
Nikkhah Azad, A., & Norouzi, S. (1997). Examining the level of reliance of independent accountants on the internal audit performance of organizations in Iran.
Accounting and Auditing Reviews, 20 and 21, 5-33.
https://www.noormags.ir/view/fa/articlepage/340717 [In Persian].
Obeid, O.A., & Abdelnur, A. (2018). An evaluation of objectivity and competence of internal audit departments in Sudanese government units.
International Journal of Economics and Financial Issues, 8(3), 9-16.
https://ideas.repec.org/a/eco/journ1/2018-03-2.html.
Ramasawmy, D., & Ramen, M. (2012). An Evaluation on how external auditors can benefit from the good work relationship with internal auditors for audit assignments. In international conference on applied and management sciences (pp. 117-122). [
Google Scholar].
Safikhani, R., Safarzadeh, M.H., & Asna Ashari, H. (2022). A review of releaton between professional skepticism, client-specific experiences, and audit judgments. Journal of Accounting Knowledge, 13(1), 59-82. DOI: 10.22103/jak.2021.17535.3485 [In Persian].
Sepasi, S., Anwari Rostami, A.A., & Khajavi, Z. (2015). Investigating factors affecting the acceptance of information technology from the point of view of internal auditors.
Knowledge of Financial Accounting, 3(4), 189-215.
https://www.noormags.ir/view/fa/articlepage/1188885 [In Persian].
Smidt, L., Ahmi, A., Steenkamp, L., Van der Nest, D.P., & Lubbe, D. (2019). A maturity‐level assessment of generalised audit software: Internal audit functions in Australia.
Australian Accounting Review, 29(3), 516-531.
https://doi.org/10.1111/auar.12252.
Suwaidan, M.S., & Qasim, A. (2010). External auditors' reliance on internal auditors and its impact on audit fees: An empirical investigation.
Managerial Auditing Journal, 25, 509-525. DOI:
10.1108/02686901011054845.
Whitley Jr, B. E. (2001). Gender differences in affective responses to having cheated: The mediating role of attitudes. Ethics & Behavior, 11(3), 249-259. DOI:
10.1207/S15327019EB1103_4.
Zare Bahnamiri, M.J., & Hasankhani, F. (2022). Organizational complexity and audit report lag: Meta-analysis. Journal of Accounting Knowledge, 13(4), 161-177. DOI: 10.22103/jak.2021.18232.3575 [In Persian].