اولویت‌بندی عوامل کلیدی مؤثر بر پیاده‌سازی حسابرسی محیط‌زیست در جهت بهبود توسعۀ پایدار

Bebbington, J. & Larrinaga, C. (2024). The influence of Power’s audit society in environmental and sustainability accounting. Qualitative Research in Accounting & Management, 21(1), 21-28. DOI: 10.1108/QRAM-01-2022-0007.

Corbin, J., & Strauss, A. (2016). Basics of qualitative research: Techniques and procedures for developing grounded theory (E. Afshar, Trans., 5th ed.). Tehran: Ney Publishing. (Original work published (in Persian)

Darehzereshki, A., Heyrani, F. & Taftiyan, A. (2022). Provide an Environmental Financial Auditing Pattern to Monitor Iranian State-owned Companies. Journal of Accounting Advances, 14(1), 37-58. DOI: 10.22099/JAA.2022.44115.2253. (in Persian)

Darehzereshki, A., Heyrani, F. & Taftiyan, A. (2022). Provide an Environmental Financial Auditing Pattern to Monitor Iranian State-owned Companies. Journal of Accounting Advances, 14(1), 37-58. DOI: 10.22099/JAA.2022.44115.2253. (in Persian)

Faieq, H. T., & Cek, K. (2024). Enhancing Kurdistan's manufacturing companies' sustainable waste management: A norm activation approach to green accounting, CSR, and environmental auditing oversight. Heliyon, 10(12), e32725. https://doi.org/10.1016/j.heliyon.2024.e32725

Ge, R., Wang, Y., Xu, Z., Yuan, L., Zhu, J., & Su, Y. (2023). Effects of air environmental audit on reducing air pollutant emissions: evidence from China. Environmental science and pollution research international, 30(51), 111596–111610. https://doi.org/10.1007/s11356-023-30124-4.

Hirani, F, Dereh Zereshki, A. & Taftian, A. (2022). Providing an environmental compliance audit model for monitoring devices Country Executive, Journal of Accounting Advances (Shiraz Social Sciences and Humanities). DOI: 10.22034/SI.2022.98893.(in Persian)

Heirani, F., Darreh Zarchi, A., & Taftiyan, A. (2022). A model for environmental compliance auditing to supervise executive agencies in Iran. Supervision and Inspection Quarterly, 16(60), 99–122. https://civilica.com/doc/1768038. (in Persian)

Hajinejad, S., Azimi, A., & Golestani, M. (2024). Investigating the impact of coastal tourism on environmental sustainability in Bandar Abbas. Ecohydrology Journal, 11(4), 477–494. https://doi.org/10.22059/ije.2024.383589.1843. (in Persian)

Jamil, M. M., Abidin, N. H. Z. & Alwi, N. M. (2022). The governance structure on the role of internal auditors in environmental auditing practices: Cases of Malaysian local organisations. Environmental Challenges, 9, 100632. DOI: 10.1016/j.envc.2022.100632.(in Persian)

Kaup, M. L., Calkins, M. P., Davey, A. & Wrublowsky, R. (2023). The Environmental Audit Screening Evaluation: Establishing Reliability and Validity of an Evidence-Based Design Tool. Innovation in Aging, 7(5), igad039. DOI: 10.1093/geroni/igad039.

Khalmurzayevna, Y. S., Nuritdinovich, F. S. & Karimovich, S. S. (2023). Risk Assessment of the Internal Control System And The Application Of Auditing Procedures In Audit of Environmental Costs. International Journal of Management And Economics Fundamental, 3(05), 15-27. DOI: https://doi.org/10.37547/ijmef/Volume03Issue05-03

Lawal, O. A., Jimoh, A. A., Abdullah, K. A., Bello, B. A., & Awoyemi, E. D.(2024). Economic and environmental impact of energy audit and efficiency: A report from a Nigeria household. Energy for Sustainable Development, 79, 101387. DOI: 10.1016/j.esd.2024.101387.

Liu, G., Yin, X., Pengue, W., Benetto, E., Huisingh, D., Schnitzer, H., ... & Casazza, M. (2018). Environmental accounting: In between raw data and information use for management practices. Journal of Cleaner Production, 197, 1056-1068. DOI: https://doi.org/10.1016/j.jclepro.2018.06.194

Mohammadpour, A. (2013). Anti-method qualitative research methodology (2nd ed.). Tehran: Sociologists Publishing. (in Persian)

Mohammadi Nafchi, A., & Alikhani, Sh. (2023). Environmental auditing. National Conference on New Challenges and Solutions in Management, Accounting, and Insurance Industry, Ardabil. https://civilica.com/doc/1798201. (in Persian)

Mahdi, F. S. (2023). Designing an Environmental Audit Program for Health Institutions to Confront the Epidemic. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev., 8(4), 2. https://doi.org/10.26668/businessreview/2023.v8i4.1235. (in Persian)

Shahri, M., Fazeli, N., & Abdoli, M. R. (2021). Expanding the Anthropocene theory paradigm in examining companies’ environmental behavior and its strategic accounting outcomes. Management Accounting, 14(48), 193–214. https://sid.ir/paper/952066/fa. (in Persian)

Shafiei, A. & Tat, Sara. (2020). Research Methodology in Management. 2nd Edition, Marketing Publications, Tehran. [In Persian]. (in Persian)

Song, Y., He, H., Li, J., & Ao, T.(2024). Environmental Audit and Green Innovative Strategy of Enterprise in China. Polish Journal of Environmental Studies, 33(1). DOI: 10.15244/pjoes/171580

Strauss, A. & Karbin, J. (2016). Qualitative basics of research techniques and stages of production of Grounded Theory Afshar, E. Trans, Fifth edition. Publisher: Ney Publishing

Tan, J., Hua, M. & Chan, K. C. (2024). Do anticipated government environmental audits improve firm productivity? Evidence from China. Finance Research Letters, 61, 104985. DOI: 10.1016/j.frl.2024.104985

Tazike Leski, A., Khozin, A., Maatufi, A. R. & Gerkaz, M. (2022). Investigating the effect of environmental management accounting on human resource management and technology focused on the environment. Accounting and Social Benefits, 15(55), 170- 182. (in Persian)

Yousefi, H., Khademi, V., & Mahmoudi Aznaweh, A. (2023). Feasibility study of using wetland technology in the biological treatment of rural wastewater in Tehran Province. Ecohydrology Journal, 10(2), 215–229. https://doi.org/10.22059/ije.2023.362170.1748. (in Persian)