بٌبئی فٍشبلی، هطوؽ؛ آقاؼی ّ‌یف، ویْبى؛ ٍ‌عیدفوز، هطوؽـضب. )1400(. هغبلقِ ـاثغِ سیخ
ٌػّیشی، سدفثِ ٍ خٌىیز ثب سَاًبیی‌وٍف‌سملت‌ضىبثفن)ًم‌ًهیبًدیٌ‌هٍ سفؼیؽ
64 هجله پیشرفتهای حسابذاری، دوره پانسدهن، شواره دوم، پاییس و زهستاى 2041
ضففِای(،دیٍففزّبی‌ضىبثؽاـی80،)13(.100-67،
خَاؼی، ًَیؽ؛ فشبضی، ویفٍن.)1395(. ثفـوی سبثیف دبؼای هؽیفاى ثف وبغشبـ وفهبیِ ٍ فولىفؼ
هبلی ٌفوزّبی دؿیففشِ ٌؽُ ؼـ ثَـن‌اٍـاق‌ثْبؼاـ سْفاى،فّلٌبه‌ِفلوی‌ـاّجفؼ هؽیفیز
هبلی14،)4(.94-69،
ضىیٌی، ضىیی؛ ًیىَهفام، ّبٌن؛ ـضبیی، فلی اوجف. )1399(. ثفـوی سأثیف اثقبؼ ففٌّگی ٍ
هَلفِّبی ـفشبـی ثف سفؼیؽ ضففِای‌ضىبثفوبى‌هىشمل،فّلٌبه‌ِفلوی-دمٍٍّی‌ضىبثؽاـی
هؽیفیز44،)13(.72-55،
ضىیٌی،ویؽ‌ضىیی؛ ؾوفیبیی،هْفاى.)1398(.سبثیف‌ؼیؽگبُّبی‌سفؼیؽ‌ضففِای‌غٌثی‌ٍ‌وَگیفا‌ًِ
ثف‌دیبهؽّبیٌ‌غلی‌ضىبثفن،ؼٍفّلٌبه‌ِضىبثؽاـی‌اـقٌی‌ٍ‌ـفشبـی7،)4(.134-103،
ؼالٍـ، فلی. )1397(. ـٍی سطمیک ؼـ ـٍاًٌٍبوی ٍ فلَم ـفشبـی )زبح 49(، سْفاى: اًشٍبـار
ٍیفای.ً
ـٌشسی، همگبى؛ عفیمز، ووبًِ؛ غَیی، ـٍیب.)1398(.اـسجبط اسػبؾ ؼیؽگبُ ثب ؼٍقثبًگی ٍ خٌىیز،
ؼ‌ٍفّلٌبهِ فلن قثبى10،)6(.382-357،
وقبؼر،اوفٌؽیبـ.)1394(.هؽیفیز‌هٌبثـ‌اًىبًی)زبح20(،سْفاى:اًشٍبـار‌ووز.
ٌیفقاؼ، ثْفام؛ ًیىَهفام، ّبٌن؛ ٍویلی ففؼ، ضویؽـضب. )1399(. خبهقِدؿیفی ضففِای ٍ سفؼیؽ
ضففِای ؼـ ضىبثفوی: آقهَى ًؾفیِ َّ‌یز اخشوبفی، فّلٌبهِ فلوی-دمٍٍّی ؼاًً
ضىبثؽاـی‌ٍ‌ضىبثفوی‌هؽیفیز36،)9(.18-1،
فجبنقاؼُ یػففٍقاى، اثفاّین؛ ِ‌بلطی، هطوؽـضب. )1397(. ثفـوی فَاهل ایدبؼ اًگیکُ اق
ؼیؽگبُّبی‌هػشلفً‌ؾفیِدفؼاقاى‌ضَق‌ُآهَقٌی،هدل‌ِثییالوللی دم‌ًٍّهلل، 36)3(-91،
.107
فجؽاللْی، فجبن. )1400(. آهبـ اوشٌجبعی ٍ SPSS ؼـ ـٍاىٌٌبوی ٍ فلَم سفثیشی )زبح 1(،
سْفاى:اًشٍبـار‌اـخوٌؽ.
فؽیلی، هدشجی؛ غؽاهیدَـ، اضوؽ؛ دَـضیؽـی، اهیؽ.)1399(. ثفـوی سبثیف ففٌّگ اغاللی هَوىِ
ضىبثفوی ٍ سیخّبی ٌػّیشی‌ضىبثفوبى‌ثف‌فیٌیز‌ضىبثفنًٍ،فیِ سطمیمبر‌ضىبثؽاـی‌ٍ
ضىبثفوی46،)12(.20-5،
ففٍغی،ؼاـیَی؛غبلمی،هطىی؛ـوبئیبى،اهیف.)1391(.هفَْم‌اّویز‌ؼـ‌ضىبثفویَِ‌ـرّبی
هبلی‌ٍ‌سبثیف‌آى‌ثف‌سَخ‌ِضىبثفوبى‌ؼـ‌ففآیٌؽ‌وٍف‌سملت‌هؽیفاى،دیٍففزّبی‌ضىبثؽاـی،
اثر اتخار دیذگاه و انگیسهها بر تردیذ حرفهای حسابرساى 66
.135-111،)4(1
لبوویًماؼ، اضىبى؛ ثٌی هْؽ، ثْوی. )1399(. سبثیف هطبفؾِوبـی ثف سفؼیؽ ضففِای ضىبثفوبى
هىشمل:آقهًَی اق ًؾفیِ ـٍاًٌٍبویٌ‌ػّیشی،ؼا‌ًًضىبثؽاـی‌هبلی، 26)7(.27-1،
لبوویًماؼ، اضىبى؛ ثٌی هْؽ، ثْوی؛ ثٍى،َُ هْؽی.)1400(. سبثیف ٍیمگی ـفشبـی ففِز‌علجی ثف
سفؼیؽ ضففِای ضىبثفوبى هىشمل: آقهًَی اق ًؾفیِ ـٍاًٌٍبوی ٌػّیشی، هدلِ ؼاًً
ضىبثؽاـی، 44)12(.89-69،
لبًَى سدبـر ایفاى.)1311(. هدله ٌَـا.
هطممی، ضىیی؛ ؾٍلی دبیؽاـ، هطوؽـضب؛ یقمَثی، اثَالمبون؛ یبـهطوؽی ٍاِل، هىیت؛ هطوؽقاؼ،ُ
وفٍُ )1395(. سؽٍییٍ افشجبـیبثی‌همیبن ؼیؽگبُگیفی اخشوبفی ؼـ ؼاًٍدَیبى، ٌٌ‌بغز
اخشوبفی، 9)5(.34-20،
هؽی،ٌِ ویؽ هطىی؛ قاـؿ، ایوبى. )1402(. سأثیف ثبٍـّبی ؼیٌی ثف سفؼیؽ ضففِای ٍ اـقیبثی
ضىبثفوبى‌اق غغف‌سطفیف‌ثب‌اّویز: ـٍیىفؼ‌هفاست‌ؼییؼاـی‌اق هٌؾف‌اوالم، هدلِ ؼاًً
ضىبثؽاـی، ؼـًَ‌ثز‌زبح.
یقمَثی، اثَلمبون؛ هطوؽقاؼ،ُ وف.ٍُ )1395(. سؽٍیی ٍ افشجبـیبثی دفٍسىل آهَقی ؼیؽگبُگیفی
اخشوبفی‌ٍ‌اثف‌آى ثف وجهّبی ضل سقبـْ قٍخیی، ففٌّگ‌هٍبٍـ‌ٍ‌ُـٍاى‌ؼـهبًی، 28)7(،
.131-103
یَوفقاؼ،ُ ًىفیی؛ دَـضیؽـی، اهیؽ؛ غؽاهیدَـ، اضوؽ.)1399(. ثفـوی سبثیف اعالفبر ًبهفثَط ٍ
غغبی خکئی ؼـ هؽاـن ِبضجىبـ‌ثف‌اًؽاقُ ًوًَِ ثب سَخِ ثِ ٍیمگی سفؼیؽ ضففِای،ؼٍ فّلٌبهِ
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