امینپور حسن کیاده، آریا؛ مرادزاده فرد، مهدی؛ شکری چشمه سبزی، اعظم و حسینی، سید حسین (1403). سرمایه روانشناختی، خودارزیابی، دلبستگی شغلی و رفتار ناکارآمد حسابرسی.
دانش حسابداری و حسابرسی مدیریت، 13(52)، 46-29.
https://www.jmaak.ir/article_23276.html?lang=fa
جوادینیا، امیر و کامیابی، یحیی (1402). بررسی اثر ترتیب ارائه اطلاعات بر قضاوت حسابرسان مربوط به تداوم فعالیت شرکت با تأکید بر تجربه و محدودیت زمانی.
مجله دانش حسابداری، 14(3)، 19-1.
10.22103/jak.2023.20115.3762 DOI:
حساس یگانه، یحیی و عموزاد، شهرام (1399). عوامل مؤثر بر قضاوت حرفهای (اخلاقی) حسابرسان و فشارهای وارده برآنها. مطالعات تجربی حسابداری مالی، 17(67).26-1. 10.22054/qjma.2020.28906 :DOI
خلیف راشد، فواز؛ آقایی چادگانی، آرزو؛ دهیرب الربیعی، محمد سمیر و علیمرادی، محمد (1404). تأثیر انگیزه حسابرسان داخلی به افشاگری رفتارهای غیراخلاقی بر قضاوت و تصمیمگیری آنها در مورد افشاگریها با در نظر گرفتن نقش تعدیلگر عوامل سازمانی. پژوهشهای تجربی حسابداری، 15(1)،230-209. DOI: 10.22051/jera.2024.48098.3295
ستوده، مسعود؛ پورحیدری، امید و خدامیپور، احمد (1402). بررسی تأثیر فشار شغلی حسابرسی بر قضاوت و هنجارهای ذهنی حسابرسان با در نظر گرفتن نقش میانجیگری هوش هیجانی و هوش اخلاقی.
مجله دانش حسابداری، 14(1)،50-25. DOI:
10.22103/jak.2022.19414.3701
سجودی، سمانه و اسکندری، علیرضا (1403). رابطه کاری بین حسابرسان داخلی و حسابرسان مستقل و شجاعت اخلاقی حسابرسان.
چشمانداز حسابداری و مدیریت، 7(88)، 293-275.
https://www.jamv.ir/article_197718.html
صفیخانی، رضا؛ صفرزاده، محمدحسین و اثنیعشری، حمیده (1401). بررسی رابطه تردید حرفهای، شناخت صاحبکار و قضاوت حسابرس.
مجله دانش حسابداری، 13(1)، 82-59. DOI:
10.22103/jak.2021.17535.3485
عارفمنش، زهره و صفاری، حمیده (1403). تأثیر سرمایه روانشناختی و تجربه حسابرسان بر کیفیت قضاوت و تصمیمگیری حرفهای: نقش تعدیلی شک و تردید حرفهای.
پژوهشهای حسابرسی حرفهای، 5(18)، 108-133.
https://article.iacpa.ir/article_720771.html
فخاری، حسین و فضل اله پور نقارچی، مهران (1401). تأثیر سرمایه روانشناختی بر انگیزه پیشرفت، قضاوت حسابرسان و عملکرد مؤسسههای حسابرسی.
دوفصلنامه علمی حسابداری ارزشی و رفتاری،
7(13)، 199-154.
10.52547/aapc.7.13.154 DOI:
منتی، وحید؛ عرب مازار یزدی، محمد و خازن، آتنا (1402). بررسی واکنشهای حسابرسان داخلی به خطرهای تقلب.
مجله دانش حسابداری، 14(1)، 141-119. DOI:
10.22103/jak.2022.19106.3681
References
Abidin, N. A. Z., Ahmad, Z., Hamid, N. A., & Amin, N. A. M. (2023). An internal auditor’ s commitment to independence: The effect of professional scepticism, self-efficacy and job satisfaction. Accounting and Finance Research, 12(2), 1-39. DOI: 10.5430/afr.v12n2p39
Ali, B. J., & Anwar, G. (2021). An empirical study of employees’ motivation and its influence job satisfaction. Business and Management, 5(2), 21-30. DOI: 10.22161/ijebm.5.2.3
Ali Isfahani, Y. (2022). The effect of psychological capital on the job satisfaction of internal auditors of companies listed on the Tehran Stock Exchange.
Scientific Journal of New Research Approaches in Management and Accounting, 5(19), 1375-1394.
https://majournal.ir/index.php/ma/article/view/1167 [In Persian].
Al Shbail, M. O., Alshurafat, H., Ananzeh, H., & Bani-Khalid, T. O. (2022). The moderating effect of job satisfaction on the relationship between human capital dimensions and internal audit effectiveness.
Cogent Business & Management,
9(1), 2115731.
https://doi.org/10.1080/23311975.2022.2115731
Alessandri, G., Consiglio, C., Luthans, F., & Borgogni, L. (2018). Testing a dynamic model of the impact of psychological capital on work engagement and job performance.
Career Development International,
23(1), 33-47.
https://doi.org/10.1108/CDI-11-2016-0210
Aminpoor Hasankiadeh, A., Moradzadehfard, M., Shokri Cheshmeh Sabzi, A., & Hoseiny, H. (2024). Psychological capital, core self-evaluation, work engagement and dysfunctional audit behavior.
Journal of Management Accounting and Auditing Knowledge,
13(52), 29-46.
https://www.jmaak.ir/article_23276.html [In Persian].
Arefmanesh, Z., & Saffari, H. (2025). The effect of auditors' psychological capital and experience on the quality of professional judgment and decision-making: the moderating role of professional skepticism. Professional Auditing Research, 5(18), 108-133. DOI: 10.22034/jpar.2025.2047597.1365 [In Persian].
Avey, J., Newman, A., & Herbert, K. (2023). Fostering employees' resilience and psychological well-being through an app-based resilience intervention.
Personnel Review, 52(9), 2229-224.
https://doi.org/10.1108/PR-08-2021-0612
Bahrami, B., & Nikkar, B. (2025). The effect of ethical climate on auditors’ whistle-blowing whit the mediating role of job satisfaction and organizational commitment.
Journal of Management Accounting and Auditing Knowledge,
14(56), 83-95.
https://www.jmaak.ir/article_22146.html?lang=en.pdf [In Persian].
Bandura, A. (1997). Self-efficacy: The exercise of control, (Vol. 604). Freeman. DOI: 10.1891/0889-8391.13.2.158.
Boyle, D. M. (2012). The effects of internal audit report type and reporting relationship on internal auditors’ judgments. Ph.D. Dissertation, Kennesaw State University, Kennesaw. https://digitalcommons.kennesaw.edu/etd/505
Chemers, M. M., Watson, C. B., & May, S. T. (2000). Dispositional affect and leadership effectiveness: A comparison of self-esteem, optimism, and efficacy.
Personality and Social Psychology Bulletin, 26(3), 267-277.
https://doi.org/10.1177/0146167200265001
Clapp-Smith, R., Vogelgesang, G. R., & Avey, J. B. (2009). Authentic leadership and positive psychological capital: The mediating role of trust at the group level of analysis.
Journal of Leadership & Organizational Studies, 15(3), 227-240.
https://doi.org/10.1177/1548051808326596
Fakhari, H., & Fazlollahpour Nagharchi, M. (2022). The effect of psychological capital on the progress motivation, auditor judgment, and performance of audit firms.
Semiannually Journal of Value & Behavioral Accounting, 7(13), 154-199. DOI:
10.52547/aapc.7.13.154 [In Persian].
Ferry, L., Zakaria, Z., Zakaria, Z., & Slack, R. (2017). Watchdogs, helpers or protectors? –Internal auditing in Malaysian Local Government
. In Accounting Forum, 41(4), 375-389.
https://doi.org/10.1016/j.accfor.2017.10.001
Hamdam, A., Jusoh, R., Yahya, Y., Abdul Jalil, A., & Zainal Abidin, N. H. (2022). Auditor judgment and decision-making in big data environment: a proposed research framework.
Accounting Research Journal, 35(1), 55-70.
https://doi.org/10.1108/ARJ-04-2020-0078
Hannah, S. T., & Avolio, B. J. (2010). Moral potency: Building the capacity for character-based leadership.
Consulting Psychology Journal: Practice and Research,
62(4), 291.
https://doi.org/10.1037/a0022283
Hannah, S. T., Sweeney, P. J., & Lester, P. B. (2007). Toward a courageous mindset: The subjective act and experience of courage. The Journal of Positive Psychology, 2(2), 129-135. DOI: 10.1880/17439760701228854
Hannah, S. T., Sweeney, P. J., & Lester, P. B. (2010). The courageous mind-set: A dynamic personality system approach to courage.
The Psychology of Courage: Modern Research on an Ancient Virtue (pp. 125–148). American Psychological Association.
https://doi.org/10.1037/12168-007
Hasas Yaganeh, Y., & Amouzad, S. (2020). The factors affecting the professional judgment (ethics) of auditors and the pressures on them. Empirical Studies in Financial Accounting, 17(67), 1-26. DOI: 10.22054/qjma.2020.28906.1748 [In Persian].
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. In
New Challenges to International Marketing (Vol. 20, pp. 277-319). Emerald Group Publishing Limited.
https://doi.org/10.1108/S1474-7979(2009)0000020014
Işik, A. N. (2020). Ethical leadership and school effectiveness: The mediating roles of affective commitment and job satisfaction.
International Journal of Educational Leadership and Management, 8(1), 60-87.
10.17583/2020.4114
Javady Nia, A., & Kamyabi, Y. (2023). Investigating the effect of the order of providing information on the judgment of auditors related to going concern with emphasis on experience and time limitation.
Journal of Accounting Knowledge,
14(3), 1-19. DOI:
10.22103/jak.2023.20115.3762 [In Persian].
Khlaif Rashid, F., Aghaei Chadegani, A., Deherieb Al Robaaiy, M. S., & Alimoradi, M. (2025). The effect of internal auditors' intention to whistle blow unethical behaviors on their judgment and decision making considering the moderating role of organizational factors.
Empirical Research in Accounting, 15(1), 209-230. DOI:
10.22051/jera.2024.48098.3295 [In Persian].
Khelil, I. (2022). Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect.
Managerial Auditing Journal, 38(4), 419-446.
https://doi.org/10.1108/MAJ-01-2022-3429
Khelil, I. (2023). The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence.
Arab Gulf Journal of Scientific Research,
41(4), 462-477.
10.1108/07-2022-0121
Khelil, I., & Hussainey, K. (2023). Internal auditors' moral courage: A cognitive mapping method. In
Advances in Accounting Behavioral Research (pp. 349-383).
10.1108/S1475-148820230000026013
Khelil, I., & Khlif, H. (2022). Internal auditors’ perceptions of their role as assurance providers: A qualitative study in the Tunisian public sector.
Meditari Accountancy Research, 30(1), 121-141. 10.1108/
MEDAR-04-2020-0861
Khelil, I., Akrout, O., Hussainey, K., & Noubbigh, H. (2018). Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage.
International Journal of Auditing, 22(2), 268-284.
10.1111/ijau.12119
Lee, T. Y., Cheung, C. K., & Kwong, W. M. (2012). Resilience as a positive youth development construct: A conceptual review. The scientific world journal, 2012(1), 390450. https://doi.org/10.1100/2012/39045
Luthans, F. (2012). Psychological capital: Implications for HRD, retrospective analysis, and future directions. Human Resource Development Quarterly, 23(1), 1-8. https://doi.org/10.1002/hrdq.21119
Luthans, F., Avey, J. B., Avolio, B. J., & Peterson, S. J. (2010). The development and resulting performance impact of positive psychological capital.
Human Resource Development Quarterly,
21(1), 41-67.
10.1002/hrdq.20034
Luthans, F., Youssef, C. M., & Avolio, B. J. (2007). Psychological capital: Investing and developing positive organizational behavior.
Positive Organizational Behavior, 1(2), 9-24. https://doi.org/
10.4135/9781446212752.n2
Luthans, F. L., Avolio, B. J., & Avey, J. A. (2007).
Psychological capital questionnaire.
10.1037/t06483-000
Masten, A. S., & Reed, M. G. J. (2002). Resilience in development, in Snyder, C.R. and Lopez, S. (Eds),
Handbook of Positive Psychology, OUP, Oxford, pp. 74-88.
https://emotionalfirstaidacademy.com
Mennati, V., Arabmazar Yazdi, M., & Khazen, A. (2023). Internal auditors' responses to fraud risks.
Journal of Accounting Knowledge, 14(1), 119-141. DOI:
10.22103/jak.2022.19106.3681 [In Persian].
Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: A Foucauldian analysis.
Accounting, Auditing & Accountability Journal, 30(3), 699-719.
https://doi.org/10.1108/AAAJ-10-2012-1134
Newman, A., Ucbasaran, D., Zhu, F. E. I., & Hirst, G. (2014). Psychological capital: A review and synthesis.
Journal of Organizational Behavior, 35(S1), 120-138.
https://doi.org/10.1002/job.1916
Nguyen, T. D., Cao, T. H., Nguyen, T. M., & Nguyen, T. T. (2024). Psychological capital: A literature review and research trends.
Asian Journal of Economics and Banking, 8(3), 412-429.
10.1108/AJEB-08-2023-0076
Norman, C. S., Rose, A. M., & Rose, J. M. (2010). Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk. Accounting, Organizations and Society, 35(5), 546-557. DOI: 10.1016/j.aos.2009.12.003
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].
Snyder, C. R., & Lopez, S. J. (Eds.). (2001). Handbook of positive psychology. Oxford university press. https://cir.nii.ac.jp/crid/1130000797576350848
Snyder, C. R., Feldman, D. B., Taylor, J. D., Schroeder, L. L., & Adams III, V. H. (2000). The roles of hopeful thinking in preventing problems and enhancing strengths.
Applied and Preventive Psychology, 9(4), 249-269.
https://doi.org/10.1016/S0962-1849(00)80003-7
Snyder, C. R., Sympson, S. C., Ybasco, F. C., Borders, T. F., Babyak, M. A., & Higgins, R. L. (1996). Development and validation of the state hope scale.
Journal of Personality and Social Psychology, 70(2), 321.
https://doi.org/10.1037/0022-3514.70.2.321
Sojodi, S., & Eskandari, A. (2024). Working relationship between internal auditors and independent auditors and ethical courage of auditors.
Journal of Accounting and Management Vision, 7(88), 275-293.
jamv.ir/197718 [In Persian].
Sotoudeh, M., Pourheidari, O., & Khodamipour, A. (2023). The effect of audit job pressure on auditors' judgment and mental norms by considering the mediating role of emotional intelligence and moral intelligence.
Journal of Accounting Knowledge, 14(1), 25-50. DOI:
10.22103/jak.2022.19414.3701 [In Persian].
Weiss, D. J., Dawis, R. V., England, G. W., & Lofquist, L. H. (1967). Minnesota satisfaction questionnaire (MSQ). Terjemahan Eko Hartanto, Minneapolis: University of Minnesota, https://vpr.psych.umn.edu/node/26