Agoglia, C. P., Hatfield, R. C., & Lambert. T. A. (2015). Audit team time reporting: An agency theory perspective. Accounting, organizations and society, 44, 1–14.
Alderman, C. W., & Deitrick, J. W. (1982). Auditors’ perceptions of time budget pressures and premature sign-offs: A replication and extension. Auditing: a journal of practice & theory, 1(2), 54-68.
Amani, J., Khezri Azar, H., & Mahmoudi, H. (2012). Introduction of structural equation modeling by partial least squares method - PLS - PM - and its application in behavioral research. Psychological knowledge, 1, 41-55. (In Persian)
Anderson-Gough, F., Grey, C., & Robson, K. (2001). Tests of time: organizational time-reckoning and the making of accountants in two multi-national accounting firms. Accounting, organizations and society, 26(2), 99-122.
Andiola, L. M. (2014). Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. Journal of accounting literature, 33(1-2), 1-36.
Andiola, L., & Bedard, J. C. (2016). What happens after audit review? The effects of individual feedback orientation and the supervisor’s approach on attitudes and actions of staff auditors (Doctoral dissertation, Bentley University).
Azar, A., Ghanvati, E., & Gholamzadeh, R. (2012). Route-structural modeling in management: application of smartpls software. Tehran: Negah Danesh. (In Persian)
Badertscher, B., Jorgensen, B., Katz, S., & Kinney, W. (2012). Audit pricing and litigation risk: The role of public equity. https://dx.doi.org/10.2139/ssrn.2196253
Brierley, J. A., & Gwilliam, D. R. (2003). Human resource management issues in audit firms: A research agenda. Managerial auditing journal, 18(5), 431-438.
Demeré, B. W., Krishnan, R., Sedatole, K. L., & Woods, A. (2016). Do the incentive effects of relative performance measurement vary with the ex-ante probability of promotion?. Managementaccounting research, 30(1), 18-31.
Donnelly, D. P., Quirin, J. J., & O'Bryan, D. (2003). Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics. Behavioral research in accounting, 15(1), 87-110.
Emby, C., & Etherington, L. D. (1996). Performance evaluation of auditors: Role perceptions of superiors and subordinates. Auditing, 15(2), 99.
Ernst & Young (2011). Check List of Annual Plan, Ernst&Young, London.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Ghadimpoor, J., & Dastghir, M. (2016). Investigating the effects of litigation risk factors on audit fee. Journal of financial accounting research, 8(4), 37-54. (In Persian) doi:10.22108/far.2016.21426
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the academy of marketing science, 40(3), 414-433.
Hajiha, Z., & Molla Soltani, J. (2016). The investigation of relationship between ethical intelligence & performance of independent auditors.
Ethics in science and technology, 11(1), 105-116. (In Persian)
http://ethicsjournal.ir/article-1-242-fa.html
Hasani, M., & Azimzadeh, N. (2017). The relationship between audit quality and earnings management from accruals: evidence of profitability and liquidity.
Journal of new researches in accounting and auditing,
1(1), 139-168. (In Persian)
http://jnraa.khatam.ac.ir/article_47449.html?lang=fa
Hemmatfar, M., Yaghob pour, K., & Emamdost, A. (2010). Examine the expectation gap between auditors and users about the characteristics of independent auditors. Journal of audit science, 10(3), 71-84. (In Persian) http://danesh.dmk.ir/article-1-75-fa.html
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.
Herrbach, O. (2001). Audit quality, auditor behaviour and the psychological contract. European accounting review, 10(4), 787-802.
Huselid, M. (1995). The impact of human resource management practices on turnover, productivity, and corporate financial performance. Academy of management journal, 38(3), 635-872.
Hyatt, T. A., & Taylor, M. H. (2013). The effects of time budget pressure and intentionality on audit supervisors' response to audit staff false sign‐off. International journal of auditing, 17(1), 38-53.
Kedslie, M. J. (1991). Firm foundations: the development of professional accounting in Scotland [1850-1990]. Hull University Press.
Lightener, S. M., Leisenring, J. J., & Winters, A. J. (1983). Underreporting chargeable time: Its effects on client billing, future budget preparation and staff evaluation and scheduling. Journal of accountancy, 155(1), 52-57.
Lightner, S. M., Adams, S. J., & Lightner, K. M. (1982). The influence of situational, ethical, and expectancy theory variables on accountants' underreporting behavior. Auditing: a journal of practice and theory, 2(1), 1-12.
Lin, Z., Jiang, Y., & Xu, Y. (2011). Do modified audit opinions have economic consequences? Empirical evidence based on financial constraints. China journal of accounting research, 4(3), 135-154.
Maham, K. (2004). The impact of auditor characteristics on professional judgment. Journal of certified public accountants, 1(3), 46-43. (In Persian)
Mahdavi, GH. H., & Hoshmand, A. (2013). Investigating the effect of organizational ethics culture on auditor behavior. Journal of audit science, 13(51), 41-61. (In Persian) http://danesh.dmk.ir/article-1-418-fa.html
Margheim, L., & Pany, K. (1986). Quality-control, premature signoff, and underreporting of time-some empirical-findings. Auditing-a journal of practice & theory, 5(2), 50-63.
Marvian Hosseini, Z., & Lariye Dashte Bayaz, M. (2015). Investigating the role of occupational burnout on the relationship between stress and job performance of auditors. Journal of health accounting, 4(1), 57-80. (In Persian) doi:10.30476/jha.2015.17011
McDaniel, L. S. (1990). The effects of time pressure and audit program structure on audit performance. Journal of accounting research, 28(2), 267-285.
Mehrani, S., & Naeimi, M. (2003). Ethical theory and the effect of time budget pressure on the behavior of independent auditors.
Accounting and auditing review,
10(2), 43-61. (In Persian)
https://acctgrev.ut.ac.ir/article_10437.html
Moradi, J., & Zakizadeh, Z. (2014). The effect of ethical leadership, internal audit function and moral intensity on financial reporting decisions. Journal of knowledge accounting, 5(18), 141-163. (In Persian) doi:10.22103/jak.2014.863
Nalebuff, B. J., & Stiglitz, J. E. (1983). Prizes and incentives: towards a general theory of compensation and competition. The bell journal of economics, 14(1), 21-43.
Nehme, R. (2017). Performance evaluation of auditors: a constructive or a destructive tool of audit output. Managerial auditing journal, 32(2), 215-231.
Otley, D. T., & Pierce, B. J. (1995). The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting, organizations and society, 20(5), 405-420.
Pratt, J., & Stice, J. (1994). The effects of client characteristics on auditor litigation risk judgments, required audit evidence and recommended audit fees. Theaccounting review, 69, 639–656.
Public Oversight Board (2000). The panel on audit effectiveness report and recommendations, Public Oversight Board, Stamford, CT.
Seetharaman, A., Gul, F. A., & Lynn, S. G. (2002). Litigation risk and audit fees: Evidence from UK firms cross-listed on US markets. Journal of accounting and economics, 33(1), 91-115.
Sheikhi Garjan, M., Noravesh, I., Mohamadi Molgharani, A. (2020). The position of business strategy in improving audit quality with emphasis on environmental factors in Iran. Journal of knowledge accounting, 11(3), 35-66. (In Persian) doi:10.22103/jak.2020.14485.3043
Smith, R. (1995). Underreporting time: an analysis of current tax practice. Journal of applied business research. 11(1), 39-45.
Sweeney, B. & Pierce, B. (2006). Good hours, bad hours and auditors' defence mechanisms in audit firms. Accounting, auditing & accountability journal, 19(6), 858-892.
Wetzels, M., Odekerken-Schröder, G., & Van Oppen, C. (2009). Using PLS path modeling for assessing hierarchical construct models: Guidelines and empirical illustration. MIS quarterly, 177-195.
Williams, E. S., Konrad, T. R., Scheckler, W. E., Pathman, D. E., Linzer, M., McMurray, J. E., ... & Schwartz, M. (2001). Understanding physicians: intentions to withdraw from practice: the role of job satisfaction, job stress, mental and physical health. In Advances in Health Care Management. Emerald Group Publishing Limited.
)