نقش تصمیم گیری اخلاقی حسابرسان بر افشای اسرار مالی و غیر مالی

گلدوست، مجید؛ طالب نیا، قدرت الله؛ اسماعیل زاده مقری، علی؛ رهنمای رودپشتی، فریدون؛ رویایی، رمضانعلی؛(1397)، ارزیابی تأثیر ادراک اخلاقی و شهود بر قضاوت اخلاقی حسابداران نسبت به هشداردهی تخلفات مالی در بخش عمومی،دانش حسابداری مالی، پاییز 1397، شماره 29، صص1ـ23.

مرادی، جواد و زکی زاده ، زهرا(1393) بررسی نقش مدیریت اخلاقی، عملکرد حسابرسی داخلی و گرایش های اخلاقی بر عملکرد حسابداری و گزارشگری مالی، مجله دانش حسابداری، دوره 5، شماره 18، ص 163-141.

مهدوی، غلامحسین  و موسوی نژاد، سید روح اله (1390). تاثیر میزان و شرایط اخلاقی بر تصمیم گیری مدیران مالی دستگاه های اجرایی دولتی استان فارس، فصلنامه اخلاق در علوم رفتاری، دوره 6، شماره 4، ص 41-25.

نمازی، محمد وابراهیمی، فهیمه (1393). بررسی تأثیر متغیر تعدیلی شدت اخلاقی ادراک شده برقصد گزارش داخلی موارد تقلب توسط حسابداران، مجله بررسی‌های حسابداری، دوره 2، شماره 5، ص 133-109.

Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review, 45(1), 10–23.

Archambeault, D. S., & Webber, S. (2015). Whistleblowing 101. The CPA Journal, 85(7), 62–68.

Ayers, S. and Kaplan, S.E. (2005). Wrongdoing by Consultants: AnExamination of Employees’ Reporting Intentions. Journal of BusinessEthics, 57: 121-137.

Brook, p. (2013). Pathways to Empathy New Studies on Commodification, Emotional Labor, and Time Binds, Campus Verlag 15.

Callaghan, S., O.U. Patel., J. P. Walker., R. J. Elson., L.Wood, & D. Wood. (2014). Are auditors influenced by the attire worn by clients? A pilot study, Journal of Finance and Accountancy, 15,126-139.

Chu, K.H-L. (2002). The Effects of Emotional Labor on Employee Work Outcomes. PHD Dissertation In Hospitality and Tourism Management. Blacksburg, Virginia.

Culiberg, B., & Mihelic, K. K. (2016). The evolution of whistleblowing studies: A critical review and research agenda. Journal of Business Ethics. doi:10.1007/s10551-016-3237-0.

FASB .(1978). Statement of Financial Accounting Concepts. No. I: Objectives of Financial Reporting by Business Enterprises. Stamford, CT: FASB.

Fieger, P., & Rice, B.S (2018). Whistle-blowing in the Australian public service: the role of employee ethnicity and occupational affiliation, Personnel Review, https://doi.org/10.1108/PR-07-2017-0203.

Fornell, C. and Larcker, D.(1981); “Evaluating Structural Equation Modeling with Unobserved Variables and Measurement Error”; Journal of Marking Research, 18(1),39-50.

Henik, E. (2008). Mad as hell or scared stiff? The effects of value conflict and emotions on potential whistle-blowers. Journal of Business Ethics, 80, 111–119.

Hollings, J. (2013). Let the story go: The role of emotion in the decision-making process of the reluctant, vulnerable witness or whistle-blower. Journal of Business Ethics, 114, 501–512.

Hochschild, Arlie Russell. (1983). The managed heart: commercialization of human feeling, London.England University of California Press, Ltd.

Jones, T.M. (1991). Ethical Decision Making by Individuals inOrganizations: An Issue-contingent Model. Academy of ManagementReview, 16 (2): 366-395.

Latan, H., Ringle, C. M., & Jabbour, C. J. C. (2016). Whistleblowing intentions among public accountants in Indonesia: Testing for the moderation effects. Journal of Business Ethics. doi:10.1007/ s10551-016-3318-0.

Latan, H., Jabbour, C. J. C., Jabour, A.B.L.S. (2017). Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis. Journal of Business Ethics. doi:  10.1007/s10551-015-2886-8.

Lehnert, K., Park, Y.-H., & Singh, N. (2015). Research note and review of the empirical ethical decision-making literature: Boundary conditions and extensions. Journal of Business Ethics, 129, 195–219.

MacGregor, J., & Stuebs, M. (2014). Whistle while you work: Whistleblowing in the presence of competing incentives and pressures. Accounting Perspectives, 13(4), 309–324.

Maroun, W., & Atkins, J. (2014b). Whistle-blowing by external auditors in South Africa: Enclosure, efficient bodies and disciplinary power. Accounting, Auditing & Accountability Journal, 27(5), 834–862.

Maroun, W., & Gowar, C. (2013). South African auditors blowing the whistle without protection: A challenge for trust and legitimacy. International Journal of Auditing, 17(2), 177–189.

Masry, H., Hansen, k.A. (2008). Factors affecting auditors' utilization of evidential cuces(taxonomy and future research direction)", Managerial Auditing Journal, 23(1), 26-50.

Miceli, M. P., Dreyfus, S., & Near, J. P. (2014). Outsider whistleblowers: Conceptualizing and distinguishing ‘‘bell-ringing’’ behavior. In A. J. Brown, D. Lewis, R. Moberly, & W. Vandekerckhove (Eds.), International handbook on whistleblowing research (pp. 71–94). Cheltenham: Edward Elgar.

Nunnally, J. C.  (1978).  Psychometric theory (2nd ed.).  New York:  McGraw-Hill.

O’Sullivan, P., & Ngau, O. (2014). Whistleblowing: A critical philosophical analysis of the component moral decisions of the act and some new perspectives on its moral significance. Business Ethics: A European Review, 23(4), 401–415.

Rao, H., MacDonald, J., & Crawford, D. (2011). The Dodd-Frank wall street reform and consumer protection act of 2010. The CPA Journal, 81(3), 15–25.

Rentfro, r. w.(2000).The Role of Professional Judgement in The Application of u.s. Accounting Standards, Florida Atlantic University, Available in: www.proquest.com.

Rest, J. (1986). Moral Development: Advances in Research and Theory. New York: Praeger.

Rinsum, M. V., V. S. Maas, & D. Stolker. (2013). Disclosure Checklists and Bias in Audit Judgments. DOI: 10.2139/ssrn.2218408.

Rivard, S., Huff, S.L. (1988). Factors of Success for End-User Computing”, Communications of the ACM, 315,5(5), 2-561.

Rowen, Gabrielle. (2003). Emotional Labour, Theories of Emo-tion, and Social Exchange Theory: Examining Emotions in the Context of an Evolving Service Sector. TASA 2003 Conference, University of New England. 4–6 December 2003.

Schmutte, j. & r. j. Duncan, (2009). Professional Judgment: A Model for Accounting and Auditing Decisions, The CPA Journal New York, 79(9), 39-45.

Schwartz, M. S. (2016). Ethical decision-making theory: An integrated approach. Journal of Business Ethics, 139(4),755–776.

Shawver, T.J. and Clements, L.H. (2015). Are There Gender DifferencesWhen Professional Accountants Evaluate Moral Intensity for EarningsManagement?.Journal of Business Ethics, 131: 557-556.

Shawver, T. J., Clements, L. H., & Sennetti, J. T. (2015). How does moral intensity impact the moral judgments and whistleblowingintentions of professional accountants? In C. Jeffrey (Ed.), Research on professional responsibility and ethics in accounting, 19, 27–60.

Suhonen R, Stolt M, Launis V, Leino-Kilpi H.(2010). Research on ethics in nursing care for older people: a literature review. Nurs Ethics.17(3):337-52.

Taylor, E. and Curtis, M. (2010). An Examination of the Layers ofWorkplace Influences in Ethical Judgments: Whistleblowing Likelihood andPerseverance in Public Accounting. Journal of BusinessEthics, 93: 21-37.

Vandekerckhove, W., & Lewis, D. (2012). The content of whistleblowing procedures: A critical review of recent official guidelines. Journal of Business Ethics, 108(2), 253–264.

Werts, C. E., Linn, R. L., and Joreskog, K. G. (1974). Intraclass reliability estimates: testing structural assumptions. Educational and Psychological Measurement, 34(1), 25-33.

Wisecup Allison, Robinson Dawn. T, Smith – Lovin Lynn. (2008). The sociology of emotions. Pub, date: 2007/ Online Pub. Date: March 15, SAGE Publications, Inc.