منبع کنترل درونی حسابرسان و تعهد حرفه‌ای: آیا بهزیستی روان‌شناختی مهم است؟

References

Alkautsar, M. (2014). Locus of Control, Commitment Profesional and Dysfunctional Audit Behavior. International Journal of Humanities and Management Sciences, 2 (1), 35-38.

Allen, N.J. & Meyer, J.P. (1991) A Three-Component Conceptualization of Organizational Commitment. Human Resource Management Review, 1, 61-89.

Amouzad Mahdiraji, S., Tariverdi, Y. & Rajabi, R. (2023). Investigating Factors Influencing Inclination to Quit the Auditing Profession. Accounting and Auditing Review, 30(1), 55-76. (in Persian)

Arad, H., Moshashaee, S. M. & Bayanfar, F. (2022). Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment. Accounting and Auditing Review, 29(1), 1-25. (in Persian)

Aranya, N., Pollock, J. & Amernic, J. (1981). An examination of professional commitment in public accounting. Accounting, Organizations and Society, 6 (4), 271-280.

Azizi, Sh. (2013). Mediator, Moderator and Intervening Variables in Marketing Research: Conceptualization, Differences and Statistical Procedures and Tests. Journal of New Marketing Research, 3 (2), 157-176. (in Persian)

Bani, M., Faghani Makrani, K. & Zabihi, A. (2020). The Impact of Professional Commitment and Ethical Ideology on Audit Quality by Mediating the Ethical Behavior of Governmental Firms Auditors in Structural Equation Modeling. Governmental Accounting, 6(1), 81-96. (in Persian)

Bashirimanesh, N. & Davoodi, S. (2022). the effect of mental well-being on job commitment and professional skepticism of independent auditors. Governmental Accounting, 9(1), 153-182. (in Persian)

Broberg, P., Tagesson, T. & Uman, T. (2020). Antecedents of Psychological Well-Being among Swedish Audit Firm Employees. International Journal of Environmental Research and Public Health, 17(10), 1-12

Dametto, D., Martins, E., Noronha, A. & Paula, P. (2019) Character strengths and subjective well-being in adolescence. Estudos de Psicologia (Natal), 24(4), 340-348.

Domino, M.A., Wingreen, S.C. & Blanton, J.E. (2015). Social cognitive theory: The antecedents and effects of ethical climate fit on organizational attitudes of corporate accounting professionals—a reflection of client narcissism and fraud attitude risk. Journal of Business Ethics, 131(2), 453–467.

Ganji, K., Arabmazar Yazdi, M., Hoshi, A. & Asna Ashari, H. (2021). Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession. Journal of Accounting Advances, 13(2), 269-309. (in Persian)

Gun, Y. (2020). Happy People Live Longer and Better: Advances in Research on Subjective Well-Being. Applied Psychology: Health and Well-Being, 12 (1), 3-6.

Hackett, R. D., Lapierre, L. M. & Hausdorf, P. A. (2001). Understanding the links between work commitment constructs. Journal of Vocational Behavior, 58(3), 392–413.

Kormanik, M. B. & Rocco, T. S. (2009). Internal versus external control of reinforcement: A review of the locus of control construct. Human Resource Development Review, 8 (4), 463–483.

Lee, W.S. & McKinnish, T. (2019). Locus of control and marital satisfaction: Couple perspectives using Australian data. Journal of Economic Psychology, 74, 102205.

Mahdavi, G. & Daryaei, A. A. (2015). Giddens’ structuration theory, corporate governance and audit marketing. Ludus Vitalis, 11(1), 1–7.

Mahdavi, G. & Daryaei, A. A. (2016). Attitude toward auditing, marketing and corporate governance (An examination based in Parsons’ social action theory). International Journal of Corporate Social Responsibility, 1(1), 1-16.

Mahdavi, G. & Zamani, R. (2018). Investigating the influence of the locus of control, experience and the degree of auditors' education on their professional commitment. Journal of Value and Behavioral Accounting, 3 (5), 131-150. (in Persian)

Moshashaei, S. M., Hashemi, S. A. & Foroughi, D. (2018). The effect of Auditors’ Individual Differences on their Professional Commitment: the Mediation Effect of Ethical Climate Fit. Accounting and Auditing Review, 25(3), 415-432. (in Persian)

Nadi, M. & Hazeghy, F. (2011). Structural Equation Modeling of the Relationship between the Intention to Quit and Ethical Climate, Job Satisfaction, and Organizational Commitment among the Staff of Shiraz Private Hospitals. Health Information Management, 8(5), 699-708. (in Persian)

Paino, H., Thani, A. & Zulkarnain, S. I. (2011). Dysfunctional audit behaviour: The effect of budget emphasis leadership behavior, and effectiveness of audit review. European Journal of Social Sciences, 21 (3), 436-447.

Quevedo, R. J. M. & Abella, M. C. (2014). Does locus of control infuence subjective and psychological well-being? Personality and Individual Diferences, 60(Supplement), S55.

Rotter, J. B. (1966). Generalized expectancies for internal versus external control of reinforcement. Psychological monographs: General and applied, 80(1), 1.

Ryff, C.D. (1989). Happiness is everything, or is it? Explorations on the meaning of psychological well-being. Journal of Personality and Social Psychology, 57(6), 1069–1081.

Santos, S. (1998). Factors related to commitment of extension professionals in the dominican republic. Journal of Agricultural Education, 35 (3), 57-61.

Shafer, W. E. (2009). Ethical climate, organizational-professional conflict and organizational commitment: A study of Chinese auditors. Accounting, Auditing and Accountability Journal, 22(7), 1087–1110.

Smith, K.J. & Emerson, D. (2017). An analysis of the relation between resilience and reduced audit quality within the role stress paradigm, Advances in Accounting, 37, 1-14.

Spector, P. E. (1988), Development of the work locus of control scale. Journal of Occupational Psychology, 61: 335-340, Available from:http://onlinelibrary.wiley.com.

Su’un, M., Hajering, H., Muslim, M. & Rifky, M. (2020). Professional Commitment And Locus Of Control Toward Intensity In Whistleblowing Through Ethical Sensitivity. Jurnal Akuntansi, 24 (1), 100–118.

Talari, S., Behzadian, F., Safari gerayli, M. & Saedi, R. (2023). Presenting a Model of Auditors' Psychological Well-being and Evaluating Identified Themes in the Auditing Profession. Empirical Studies in Financial Accounting, 20(78), 221-272. (in Persian)

Troy, A. H. & Douglas F. P. (2001). Does Congruence between Audit Structure and Auditors' Locus of Control Affect Job Performance? The Accounting Review, 76 (2), 263-274.

Wallace, J. E. (1995). Organizatinal and professional commitment in professional and nonprofessinal organizations. Administrative Science Quarterly, 40(2), 228–255.

Yulianti, Y., Zarkasyi, M.W., Suharman, H. & Soemantri, R. (2024). Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors. Journal of Islamic Accounting and Business Research, 15 (3), 385-401.