- Abedininaeeni, N., (2020), Development of a framework for assessing the professional skepticism of certified auditors using multi-criteria decision-making methods (Case study: Official Auditors of Kerman Province), M.Sc. Thesis, Payame Noor University of Tehran, Payame Noor Center, West Tehran.
- Abdurrahimi, Shabnam, (2018), The impact of auditor quality on audit quality with the mediator role of professional skepticism, Master's thesis, Al Ghadeer Institute of Higher Education, Department of Human Sciences.
- Ahmadi, M., Ahangari, A., Salehiniya, M. (2019). Modeling structures based on auditing professional ethics using structural-interpretive modeling from the perspective of professional experts. Journal of Value and Behavioral Accounting, 4(8), 119-149.
- Agoglia, C. P., C. Beaudoin, and G. T. (2009). "The effect of documentation structure and task specific experience on auditors’ ability to identify control weaknesses",The Journal Behavioral Research in Accounting 21: 1–77.
- Agustin, R., (2020), Professional Skepticism AND The Ability OF Auditor IN Assessing Audit Risk, International Journal of Scientific & Technology Research, Volume 9, Issue 2.
- Akresh, D. A., (2010), A Risk Model to Opine on Internal Control. Accounting Horizons, No. 1 Vol. 24, pp.65-78.
- Alwee Hussnie, Sayed Hussin, Takiah Mohd. Iskandar (2015) “Re-Validation OF Professional Skepticism Traits” National Audit Department OF Malaysia, Putrajaya Accounting Research Institute, Universiti Teknologi MARA (Uitm), Malaysia
- American Institute of Certified Public Accountants (AICPA): SAS 47(2017), Audit Risk and Materiality in Conducting an Audit.
- Arumega Zarefar, Andreas, Atika Zararefar. (2016) “The Influence of Ethics, experience and competency toward the quality of auditing with professional auditor skepticism as a Moderating Variable.” Kuala Lampur, Malaysia. Procedia - Social and Behavioral Sciences (2016) 828 – 832
- Ashersetaghi, F., (2017), Identifying the factors influencing the professional skepticism of auditors of the Court of Audit, Master Thesis, Hakim Jorjani Institute of Higher Education, Faculty of Humanities and Management.
- Auditing Standards Development Committee of the Auditing Organization. (2014). Auditing Standard 200, Auditing Organization.
- Azizzade-Hrozi, H., (2017), Relationship between five-factor traits and professional skepticism of auditors, Master Thesis, Shahid Beheshti University, Faculty of Management and Accounting
- Azizi, , (2017), Investigating the Impact of Auditors' Ethics, Experience, and Professional Competence on Audit Quality Due to the Modifying Role of Professional Doubt, M.Sc. Thesis, Institute of Higher Education.
- Bahrami, S, (2018), The effect of knowledge transfer on auditing professional skepticism. Master Thesis, Islamic Azad University, Ghods Branch, Faculty of Humanities.
- Bamery, M., Safare-Grayeli, M., Valiyan, H., (2019). Investigating the Impact of Perceived Auditor's Perceived Support on Attitudes Based on Impartiality and Doubt in the Auditor's Professional skepticism and Consequences. Journal of Value and Behavioral Accounting, 4(8),129-93. (in Persian)
- Birjande, H., &Khodamipor, A, Porhaidare, O., (2019), Investigating the effect of professional ethics on the auditor's professional skepticism. The Journal of Management Accounting, 12(42), 15-26.
- Bowlin, K. O., J. L. Hobson, and M. D. Piercy. (2012). “The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality”. Working paper, The University of Mississippi, University of Illinois at Urbana–Champaign, and University of Massachusetts Amherst.
- Brazel J.F., and T. Schaefer,2019, Research Insighs- Auditor Professional Skepticism Part II: Mindset, Prompts and Environment and Contextual Factors, www.ifac.org, 2017. org/sites/default/files/caq_deficiencies_may2013
- Brewster, B. E. (2012). “An Experimental Investigation of Delayed Persuasion During Analytical Procedures: Are Auditors Susceptible to the Sleeper Effect?”, Working paper, The University of Texas at Arlington.
- Carpenter, T. D., and J. L. Reimers. (2012). "Professional Skepticism: The Effects of a Partner’s Influence and the Level of Fraud Indicators on Auditors’ Fraud Judgments and Actions", Working paper, The University of Georgia, and Rollins College.
- Cohen, Jeffrey R. Derek W. Dalton, Nancy L. Harp (2017) Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes., Accounting, Organizations and Society, Volume 62 (October 2017), Pages 1-20.
- Coppage, B.R., & Shastri, T. (2014). Effectively Applying Professional Skepticism to improve Audit Quality. The Meaning of Professional Skepticism, (August), 2429-. https://www.questia.com/magazine.
- Dahling, J., Whitaker, B., Levy, P. (2010). The development and validation of a new Machiavellianism scale. Journal of Management, 35(2), 219-257.
- Daryaee, A., Azizi, A., (2018), The relationship between auditors' ethics, experience and professional competence with audit quality (due to the moderating role of professional skepticism). Journal of Financial Accounting Knowledge, 5 (16), 79-99
- Dayanti Dilmi, Zahra. (2018), research method in accounting, Tehran, Adalat Navin Publications.
- Donnelly, D., Quirin, P., O’Bryan, J. (2003). Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors’ personal characteristics. Behavioral Research in Accounting, 15(1), 87–110.
- Endrawes, M. & Monroe, G S. (2010). Professional skepticism of auditors: acrosscultural experiment. School of Accounting Univercity of New South Wales Australia, 1-40.
- Franzel, Jeanette M. 2013 “Auditor Objectivity and Skepticism – What’s Next?” American Accounting Association Annual Meeting, Aug. 5, Http://Pcaobus.Org/News/Speech/ Pages/08052013_Aaa. ASPX
- Ghosh, D., Crain, T. (1996). Experimental investigation of ethical standards and perceived probability of audit on intentional noncompliance. Behavioral Research in Accounting, 8, 221-244.
- Ghaseminezhad, E., Banimahd, , Beshkoh, M., (2021), The effect of gender, education and conspiracy mentality on the auditor's professional questions: A test of attitude theory, The Journal of Auditing Knowledge, 20 (78), 261-281.
- Ghaseminezhad, E., Banimahd, B., Beshkoh, M., (2020), The Effect of Opportunistic Behavioral Characteristics on the Doubts of Independent Auditors: A Test of Personality Psychology Theory. The Journal of Accounting Knowledge, 12 (1), 69-89.
- Gholamrezae, M., Hasani, M., (2019), The effect of personality disorders on the skepticism of professional auditors. The Journal of Accounting knowledge, 10(37), 43-76.
- Gholamrezae, M., Hasani, M., (2017), The role of thinking, moral values and behavioral deviations in the rate of media review. Applied Research in Financial Reporting, 6 (11), 47-84
- Glover Steven M. and Douglas F. Prawitt. (2013). “Enhancing Auditor Professional Skepticism”. Current Issues in Auditing, American Accounting Association, Volume 8, Issue 2 DOI: 10.2308/ciia-50895 2014 Pages P1–P10.
- Grenier, J. H. (2011). "Encouraging Professional Skepticism in the Industry Specialization Era", Working paper, Miami University.
- Griffith, E. E., J. S. Hammersley, and K. (2012). “Auditing Complex Estimates: Understanding the Process Used and Problems Encountered”. Working paper, The University of Georgia, and Emory University.
- Hamshari, Y., A., Ali, H., Y., Alqam, (2021), The Relationship of Professional Skepticism to the Risks of Auditing and Internal Control, and the Discovery of Fraud and Core Errors in the Financial Statements in Jordan, Academic Journal of Interdisciplinary Studies, Vol 10 No 2, pp. 105-117.
- Haidar, M., Nikomaram, H., (2018), Professional thinking and skepticism styles in auditing (test of the theory of mind self-government). The Journal of Value and Behavioral Accounting, 3(5), 151-185
- Hosseni,S., Banimad,B., Safari, Z., (2020), Investigating the effect of auditor's skeptical views on fraud risk assessment, considering the intervening effect of communication skills and social impairment. The Journal of Accounting knowledge, 41(2), 71-105
- Hosseni,S., Nikomaram, H.,(2015), Explain the components affecting auditors' professional skepticism based on individual dimensions. The Journal of Management Accounting, 8(25), 13-27.
- Hosseni-Khmk, M. (2019), The effect of goal orientation and self-efficacy on the auditor's professional skepticism. Master Thesis, Basir-Abik Institute of Higher Education, Department of Humanities.
- Hurtt R. Kathy (2010). Development of A Scale to Measure Professional Skepticism. Auditing: A Journal of Practice and Theory. Vol. 29, No. 1, 2010, 149-171.
- Hurtt R. Kathy., Helen Brown-Liburd, Christine Early, And Ganesh Krishnamurthy, (2013). Research On Auditor Professional Skepticism –Auditing: A Journal of Practice and Theory. 2013 Supplement 1, Vol. 32, 45 – 97.
- Joyce, E., Biddle, G. (1981). Anchoring and adjustment in probabilistic inference in auditing. Journal of Accounting Research, 19(1), 45-120.
- Karghozar, F., Bazrafshan, A., Mahdavipor, A., (2019), Investigating the relationship between auditors' temperament and professional skepticism. Journal of Torbat Heydariyeh University of Medical Sciences, 7 (3), 56-64.
- Khajvand-Jaafare, M., (2017), The effect of ethics, experience and competence on the quality of auditing, considering the moderating role of professional skepticism from the perspective of senior auditors of auditing firms, Master Thesis, Islamic Azad University, East Tehran Branch - Ghiam Dasht. Knechel, W. R., S. E. Salterio, and N. Kochetova-Kozloski. (2010). "The effect of Kusumawati, A. and Syamsuddin, S. (2018), "The effect of auditor quality to professional skepticsm and its relationship to audit quality", International Journal of Law and Management, Vol. 60 No. 4, pp. 998-1008.
- Kusumawati, A. and Syamsuddin, S. (2018), "The effect of auditor quality to professional skepticsm and its relationship to audit quality", International Journal of Law and Management, Vol. 60 No. 4, pp. 998-1008.
- Mahmoudian, Nasim, (2012), Investigating the effect of the employer's expression of confidence on the application of professional doubt in the auditor's judgment, Master's thesis, University of Economic Sciences.
- Mafibalani, M., (2020), The role of auditors' narcissistic personality traits on their professional doubts, Master Thesis, Damavand Higher Education Institute, Accounting and Financial Management Department. (in Persian)
- Mehrani,S, Hsasyegane,Y., Aboeeardakan, M., Ganji, H., (2019), Designing an audit professional skepticism model based on grounded theory, The Journal of Auditing knowledge, 19(76), 5-38.
- Mehrbanpor, M., Rahmaniyan,N, Ahangari,M., (2018), Investigating the thinking of independent auditors in the application of professional skepticism in Iran ,The Journal of accounting knowledge, 18(71), 107-128.
- Mocadlo, R. P. (2012). Inducing Predecisional Cognitive Dissonance to Increase Auditors Professional Skepticism. Goizueta Business School, Emory University, 1-112.
- Moghimikandelosi, M., (2019), The role of auditor personality traits on audit quality using the mediating component of professional skepticism, Master Thesis, Basir-Abik Higher Education Institute, Department of Humanities.
- Mousavi, Zahra, (2018), Investigating the moderating role of auditor expertise in the relationship between professional skepticism of auditing and fraud detection risk in auditing firms, Master's thesis, Imam Reza International University, Faculty of Literature and Human Sciences.
- Naji, M., (2020), The Role of Contingent Risk-Making of Managers' Decisions in Relation to Organizational Doubt and Professional Doubt in Auditing Institutions, M.Sc. Thesis, Sanabad Golbahar Higher Education Institute.
- Nazari, Mehdi, (2017), skepticism of professional doubt, risk-taking and professional competence among male and female auditors, master's thesis, Shahid Beheshti University, e-learning center.
- Nelson, M. W. 2009. “A model and literature review of professional skepticism in auditing.” Auditing: A Journal of Practice & Theory, Vol. 28, No. 2, American Accounting Association. pp: 1 - 34.
- Nolder, C. J. (2012). “The Role of Professional Skepticism, Attitudes and Emotions on Auditor’s Judgments”, Doctoral dissertation, Bentley University
- Nolder, C., Kadous. K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A way forward. Available at SSRN: https://ssrn.com/ abstract, 22(6), 372-393.
- Out, U.A., Elias, E.I. (2017). Auditor scepticism and financial crises: The Nigerian factor. Journal of Finance and Accounting, 5(4), 123-130.
- Phuong-Thao Cao., Hoang, Tung Nguyen., Thi, Hau Nguye , (2019) , Construction Auditing Risk Detection Using Neural Network, Science, Engineering & Education, 4, (1),39-44.
- Plumlee, D., B. A. Rixom, and A. J. Rosman. (2012). “Training Auditors to Think skeptically. Working paper,18, 23-42
- Popova, V. (2006). “The Influence of Skepticism and Previous Experience on Auditor Judgments’’, Working paper.
- Robertson, J. C. (2010). “The effects of ingratiation and client incentive on auditor
- Rodgers Waymond, Grace N. Mubako, Laura Ha. (2017). Knowledge management: The effect of knowledge transfered on professional skepticism in audit engagement planning. Computers in Human Behavior Volume 70, May 2017, Pages 564-574
- Rajabalizade,J.Hesarzade,R., Baghervalashni,M., (2016), Investigating the relationship between the two dimensions of skepticism and neutrality of professional skepticism with the professional judgment of the auditor. Journal of Accounting and Auditing Reviews, 23 (2), 173-192. (in Persian)
- Rahnamania, S., (2020), The effect of social adjustment on the auditor's professional skepticism with the effect of adjusting postgraduate education and work experience, Master Thesis, Ferdows Higher Education Institute, Faculty of Humanities. (in Persian)
- Rezaee,N, Banimahd,B., Hoseni,S., (2018), The Impact of Organizational and Professional Identity on the Independent Auditor's Professional skepticism. Journal of Auditing Knowledge, 18 (71), 175-199.
- Rose, J.M. (2007). “Attention to Evidence of Aggressive Financial Reporting and Intentional Misstatement Judgments: Effects of Experience and Trust”, Behavioral Research IN Accounting 19: pp. 215–229.
- Rosman, A. J. (2011). “The Role of Personality and Motivation in Professional Skepticism When Tone at the Top Varies”, Working paper, Long Island University.
- Sarkhan-Baegepor, S., (2019), Investigating the Impact of Auditor Quality of Work on its Professional skepticism and Its Relationship with Audit Quality (Case Study of Auditors of Auditing Organization and Auditing Institutions, Member of the Society of Certified Public Accountants), Master Thesis, Parandak Institute of Higher Education.
- Sayed Hussin, S. A. H., Iskandar, T. M., Saleh, N. M., Jaffar, R. (2017). Professional Skepticism and Auditors’ Assessment of Misstatement Risks: The Moderating Effect of Experience and Time Budget Pressure. Economics and Sociology, 10(4), 225-250.
- Safipour Afshar, Mojtabi, (2016), Investigating the impact of audit management on the discovery of distortions by auditors in terms of the auditor's professional skepticism, PhD Thesis, Shahid Bahonar University, Kerman, Faculty of Accounting and Management.
- Shafer, W.E., Wang, Z. (2011). Effects of ethical context and Machiavellianism on attitudes toward earnings management in china. Managerial Auditing Journal, 26(5), 372-392.
- Shafiee Sardasht, Morteza, Rashedi, Elham (2018). "Identifying Influencing Factors of Audit Risk Model: A Combined Fuzzy ANP-DEMATEL Approach". The International Journal of Digital Accounting Research Vol. 18, 2018, pp. 69-117 ISSN: 2340-5058.
- Shailer, G., Wade, M., Willett, R., & Yap, K. L. (1998). Inherent risk and indicative factors: senior auditors’ perceptions. Managerial Auditing Journal, 13(8), 455–464.
- Shirzad, Bahram, Nikumram, Hashem, Vakili Fard, Hamid Reza. (2020). Professional socialization and professional skepticism in auditing: a test of social identity theory. Knowledge of Accounting and Management Audit, 9(36), 1-18.
- Tahriri, A., Pirisghrlo, M., (2016), Auditors' understanding of the concept of professional skepticism in auditing, The Journal of Accounting and auditing reviews, 23(1), 117-135.
- Valiyan,H., Safarighraeli, M., (2018), Provide a model for understanding auditors' professional skepticism with a content analysis approach , The Journal of Management accounting and auditing knowledge, 7(25), 11-28
- Valiyan,H., Abdoli, M., Karimi.SH., (2017), Designing an Interpretive-Structural Analysis (ISM) Model of Factors Affecting Auditors' Professional skepticism, The Journal of Value and behavioral accounting, 2(4), 215-246.
- Yankova, k. (2015). The influence of information order effects and trait professional skepticism Auditors belief revision, auditing and accounting studies: springer gabler.
- Zafarzadeh, Somieh, (2017), Analysis of auditors' viewpoints regarding the factors affecting their trust in the management of the company and the documents provided by her, Master's Thesis, Ferdowsi University of Mashhad, Faculty of Economic Sciences.
|
1؛ Mehrdad Ghanbari 
2؛ Babak Jamshidinavid