بررسی تأثیر تعارض نقش و ابهام نقش بر سکوت حسابرسان داخلی با در نظر گرفتن متغیر میانجی تعهد استقلال

Ahmad, Z., & Taylor, D. (2009). Commitment to independence by internal auditors: the effects of role ambiguity and role conflict. Managerial Auditing Journal, 24(9), 899-925.

Alleyne, P. A. (2012). The influence of individual, team and contextual factors on external auditors' whistle-blowing intentions in Barbados. Towards the development of a conceptual model of external auditors’ whistle-blowing intentions (Doctoral dissertation, University of Bradford).

Amiruddin, A. (2019). Mediating effect of work stress on the influence of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior. International Journal of Law and Management, 61(2), 434-454.

Babayee Khalili, J., Abdoli, M. R., & Valiyan, H. (2021). Independence of the internal auditor; approaches to processes that reduce the silence and courage of internal auditors. Financial Accounting and Auditing Researches, 13(3), 133-153. (In Persian)

Brinsfield, C. T. (2013). Employee silence motives: Investigation of dimensionality and development of measures. Journal of Organizational Behavior, 34(5), 671-697.

Clor-Proell, S. M., Kadous, K., & Proell, C. A. (2022). The sounds of silence: A framework, theory, and empirical evidence of audit team voice. Auditing: A Journal of Practice & Theory, 41(1), 75-100.

Dyne, L. V., Ang, S., & Botero, I. C. (2003). Conceptualizing employee silence and employee voice as multidimensional constructs. Journal of Management Studies, 40(6), 1359-1392.

Ebrahimi, A., Safari Gerayli, M., & Valiyan, H. (2021). A model for reinforcing causes of internal auditor organizational silence1. Journal of Empirical Research in Accounting, 12(2), 1-26. (In Persian)

Ebrahimi, F., Sarikhani, M., & Rostami, A. (2022). Investigating the factors affecting the silence of internal auditors using the hierarchical component model. Empirical Reasearch of Financial Accounting, 9(3), 123-148. (In Persian)

Ebrahimi, A., Safari Gerayli, M., & Valiyan, H. (2022). Effects of external and internal drivers of individual behavior voice on the moral courage and internal auditors’ effectiveness. Journal of Accounting & Organizational Change, doi.org/10.1108/JAOC-08-2021-0099.

Fazli Aghghaleh, S., Muhammaddun Mohamed, Z., & Ahmad, A. (2014). The effects of personal and organizational factors on role ambiguity amongst internal auditors. International Journal of Auditing, 18(2)، 105-114.

Gendron, Y., Suddaby, R., & Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2), 169-193.

Gholami Fatideh, A., mehrani, K., & Tahriri, A. (2023). The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment. Empirical Studies in Financial Accounting, 19(76), 65-96. (In Persian)

Griffith, E. E., Kadous, K., & Proell, C. A. (2020). Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up. Accounting, Organizations and Society, 87, 101153.

Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage publications.

Herda, D. N., & Martin, K. A. (2016). The effects of auditor experience and professional commitment on acceptance of underreporting time: A moderated mediation analysis. Current Issues in Auditing, 10(2), A14-A27.

IIA (2017), International Standards for the Professional Practice of Internal Auditing, The Institute of Internal Auditors, Altamonte Springs, FL.

Kadous, K., Proell, C. A., Rich, J., & Zhou, Y. (2019). It goes without saying: The effects of intrinsic motivational orientation, leadership emphasis of intrinsic goals, and audit issue ambiguity on speaking up. Contemporary Accounting Research, 36(4), 2113-2141.

Khajavi, M. & Barzegar, E. (2016). The causal model of role ambiguity and role conflict, occupational stress, occupational burnout and turnover intension of accountants, auditors, and academic professors in the field of accounting. Journal of Health Accounting, 5(1), 21-42. (In Persian)

Knoll, M., & Van Dick, R. (2013). Do I hear the whistle…? A first attempt to measure four forms of employee silence and their correlates. Journal of business ethics, 113(2), 349-362.

Larson, L. L. (2004). Internal auditors and job stress. Managerial Auditing Journal, 19(9), 1119-1130.

Mennati, V., Arabmazar Yazdi, M., & Khazen, A. (2023). Internal Auditors' Responses to Fraud Risks. Journal of Accounting Knowledge, 14(1), 119-141. (In Persian)

Mohammadi, S. and Salehi, A. (2022). Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards, Journal of Accounting Advances, 13(2), 311-341. (In Persian)

Morrison, E. W., & Milliken, F. J. (2000). Organizational silence: A barrier to change and development in a pluralistic world. Academy of Management review, 25(4), 706-725.

Mousavi Kashi, Z., & Mohseni Kabir, Z. (2019). Investigating the Impact of organizational silence on professional and ethical performance of auditors. Journal of Value and Behavioral Accounting, 7(4), 135-180. (In Persian)

Muliawan, A. D., Green, P. F., & Robb, D. A. (2009). The turnover intentions of information systems auditors. International Journal of Accounting Information Systems, 10(3), 117-136.

Namazi, M., & Namazi, N. R. (2016). Conceptual analysis of moderator and mediator variables in business research. Procedia Economics and Finance, 36, 540-554.

Nelson, M. W., Proell, C. A., & Randel, A. E. (2016). Team-oriented leadership and auditors' willingness to raise audit issues. The Accounting Review, 91(6), 1781-1805.

Nelson, M. W., & Proell, C. A. (2018). Is silence golden? Audit team leader reactions to subordinates who speak up “in the moment” and at performance appraisal. The Accounting Review, 93(6), 281-300.

Pinder, C. C., & Harlos, K. P. (2001). Employee silence: Quiescence and acquiescence as responses to perceived injustice. Research in Personnel and Human Resources Management. Emerald Group Publishing Limited, Bingley, 20, 331-369.

Proell, C. A., Zhou, Y., & Nelson, M. W. (2022). It’s Not Only What You Say… How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations. The Accounting Review, 97(2), 373-395.

Shmueli, G., Ray, S., Estrada, J. M. V., & Chatla, S. B. (2016). The elephant in the room: Predictive performance of PLS models. Journal of Business Research, 69(10), 4552-4564.‏

The Institute of Internal Auditors (IIA). (2018). Misunderstood Risks and Constrained Auditors. Tone at the top. Retrieved from https://docs.ifaci.com/wp-content/uploads/2018/06/2018-0481ADVOC-Tone-at-the-Top-June-2018-FNLonline.pdf. Accessed 04.04.2022.

Tuan Mansor, T.M., Mohamad Ariff, A. & Hashim, H.A. (2020). Whistleblowing by auditors: the role of professional commitment and independence commitment. Managerial Auditing Journal, 35(8), 1033-1055.

Vahdani, M. & Zahmatkesh, A. (2020). Investigating the effect of ambiguity role on the relationship between conflict management style and exhaustion in public accountant. Journal of Governmental Accounting, 6(1), 115-130. (In Persian)

Yazdi, S., Pourheidari, O., and Khodamipour, A. (2023). The effect of the moderating role of the auditor’s understanding of the organization's ethical culture on the relationship between professionalism and the auditor’s ethical judgment, Journal of Accounting Advances, 14(2), 1-34. (In Persian).