تاثیر مشغله کاری حسابرسان و کیفیت حسابرسی در افشاگری سازمانی با نقش میانجی فرهنگ سازمانی

Bani-Mahd, B. & Nejati, A. (2015). The relationship between organizational culture and work of auditors. Financial accounting and auditing research, 20(3), 119-137. (in Persian)

Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27(3), 264-271.

Chen, J., Dong, W., Han, H., & Zhou, N. (2020). Does audit partner workload compression affect audit quality?. European Accounting Review, 29(5), 1021-1053.

Cheng, Y., Haynes, C. M., & Yu, M. D. (2021). The effect of engagement partner workload on audit quality. Managerial Auditing Journal, Vol. 36, No. 8, 1068-1091.

Chung, H., Sonu, C. H., Zang, Y., & Choi, J. (2019). Opinion shopping to avoid a going concern audit opinion and subsequent audit quality. Auditing: A Journal of Practice & Theory, 38, 101–123.

Craig, C., Ngondo, P. S., & Flynn, M. A. (2016). How firm is your digital handshake?: Mission statements and transparency. Public Relations Review, 42(4), 692–694.

Daryaei, M., Niko-Maram, H., & Khan Mohammadi, M. H. (2019). The effect of organizational culture on organizational malpractice reporting in the auditing profession. Financial Accounting and Auditing Research, 12(46), PP. 50-27. (in Persian)

DeFond, M. & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58, 275–326.

Fakhari, H. & Mohammadi, J. (2015). The effect of organizational culture on the quality of information disclosure (timeliness and reliability). Accounting and Auditing Reviews, 23(3), 414-394. (in Persian)

Gul, F., Ma, S., & Lai, K. (2017). Busy auditors, partner-client tenure, and audit quality: Evidence from an emerging market. Journal of International Accounting Research, 16, 83– 105.

Hallman, N., Imdieke, A. J., Kim, K., & Pereira, R. (2020). On the relation between insider trading and going concern opinions. Auditing: A Journal of Practice & Theory, 39, 43–70.

Hassas-Yeganeh, Y. & Alamzadeh Ledari, M. (2011). Comprehensive assessment of audit quality in Iran: research opportunities. 10^th accounting conference. Al-Zahra University. (in Persian)

Harandi, S. & Barzegari Khangah, J. (2012). Quality of auditing and quality of disclosure, the second national conference on ways to improve management. Accounting and industrial engineering in organizations. Gachsaran. (in Persian)

Hegazy, M., El-Deeb, M. S., Hamdy, H. I., & Halim, Y. T. (2023). Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance. Journal of Accounting & Organizational Change, Vol. 19, No. 5, 765-789.

Ingh, H., Sultana, N., Islam, A., & Singh, A. (2022). Busy auditors, financial reporting timeliness and quality. The British Accounting Review. Received 3 April 2020; Received in revised form 3 January 2022; Accepted 9 January 2022 Gul.

Jones, A. & Kelly, D. (2014). Whistle‐blowing and workplace culture in older peoples' care: qualitative insights from the healthcare and social care workforce. Sociology of health & illness, 36(7), 986-1002.

Kitzinger, J. (1995). Qualitative research: introducing focus groups. Bmj, 311(7000), 299-302.

Kumar, J. L. & Kumari, S. A. (2022). Cross Cultural Differences in Mergers and Acquisitions. Journal of Legal Studies & Research, 8(1), 312-323.

Lai, K. M., Sasmita, A., Gul, F. A., Foo, Y. B., & Hutchinson, M. (2018). Busy Auditors, Ethical Behavior, and Discretionary Accruals Quality in Malaysia. Journal of Business Ethics, 150(4), 1187-1198.

Lam, B. M., Mo, P. L. L., & Rahman, M. J. (2024). Secrecy culture, client importance, and auditor reporting behavior: an international study. Managerial Auditing Journal, Vol. ahead-of-print, No. ahead-of-print. https://doi. org/10. 1108/MAJ-11-2022-3763.

Lavena, C. F. (2016). Whistle-blowing: individual and organizational determinants of the decision to report wrongdoing in the federal government. American Review of Public Administration, 46(1), 113–136.

lbu, O. & Flyverbom, M. (2016). Organizational Transparency: Conceptualizations, Conditions, and Consequences. Business & Society, 58(2), 1-30.

Mintz, S. (2015). Whistleblowing Considerations for External Auditors under Dodd-Frank: A Blueprint for Future Research, Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 19), Emerald Group Publishing Limited, Leeds, 99-128.

Mohammad, A., Iain, C., & Kevin, K. (2020). Effects of Audit Quality on Real and Accrual Earnings Management and ubsequent Return Performance: Evidence from IPOs. Electronic copy available at: ttp://ssrn. com/abstract=2225409,1030.

Mohammad-Rezaei, F. & Gol-Sherh, M. (2016). Audit error, type of report and number of clauses of audit condition: the role of busyness of partners of audit firms. Financial Accounting Quarterly, 36(9), 10-31. (in Persian)

Moradi, M. & Jodki, R. (1402). The effect of organizational culture, corporate governance and audit quality on auditors' performance. Professional Auditing Research, 3(10), 72-95. (in Persian)

Nagar, N., Desai, N., & Jacob, J. (2021). Do Big 4 auditors limit classification shifting? Evidence from India. Journal of International Accounting, Auditing and Taxation, 42, 1–10.

Puni, A. & Anlesinya, A. (2017). Whistleblowing propensity in power distance societies. Journal of Global Responsibility, 8(2), 212-224.

Robinson, S. C. (2020). Trust, transparency, and openness: How inclusion of cultural values shapes Nordic national public policy strategies for artificial intelligence (AI). Technology in Society, 63(11), 101421.

Sachsenmaier, S. & Guo, Y. (2019). Building trust in cross-cultural integration: A study of Chinese mergers and acquisitions in Germany. International Journal of Cross Cultural Management, 19(2), 194-217.

Smollan, R. & Griffits, C. (2020). Taking Over Or Taking In? A Qualitative Case Study of Successful Acquisitions. Management & Organization, 1-21. DOI: 10. 1017/jmo. 2020. 12.

Sisson, D. C. (2017). Inauthentic communication, organization-public relationships, and trust: A content analysis of online astroturfing news coverage. Public Relations Review, 43(4), 788–795.

Uys, T. (2016). Organisational Culture and Whistleblowing: Exploring the Connections, Woking Paper, Department of Sociology, University of Johannesburg, www. uj. ac. za/sociology.

Warrick, D. S. (2022). Organizational Culture And Its Importance Marc S. Galli Walden University.

Wardhani, R. (2019). The role of audit quality on market consequences of voluntary disclosure: Evidence from East Asia. Asian Review of Accounting, Vol. 27, No. 3, 373-400.

Zhang, W., Zhang, M., Zhang, W., Zhou, Q., & Zhang, X. (2022). What influences the effectiveness of green logistics policies? A grounded theory analysis. Science of The Total Environment, 714(20), 136731.