- بولو، قاسم.، برزیده، فرخ.، اله‌یاری ابهری، حمید. (1399). الگویی برای ارزیابی خطر تقلب در حسابرسی صورت‌های مالی، مجله دانش حسابداری، 11(4)، 25-45. https://doi.org/10.22103/jak.2020.15880.3254
- پورسمیعی، محمد.، عبدلی، محمدرضا.، ولیان، حسن.، صفری‌گرایلی، مهدی. (1400). شناخت رویکردهای تفکر انتقادی حسابرسان و بازنمایی آن در قالب تحلیل‌های پیوندی (تحلیل کیفی/تعاملی « »)، مطالعات تجربی حسابداری مالی، 18(69): 185-210. https://doi.org/10.22054/qjma.2021.51892.2147
- صالحی‌دشتی، محمدرضا.، ساعدی، رحمان. (1399). بررسی تأثیر عوامل فشار روانی شغلی و اجتماعی بر عملکرد شغلی حسابرسان، حسابداری سلامت، 9(1): 41-60. https://doi.org/10.30476/jha.2020.80242.1252
- غلامی‌فتیده، اشکان.، مهرانی، کاوه.، تحریری، آرش. (1401). بررسی تأثیر فشار زمانی، تعارض کار-خانواده و ابهام نقش بر رفتار کاهنده کیفیت حسابرسی با اثر میانجی استرس شغلی: تحلیلی از محیط حسابرسی ایران، مطالعات تجربی حسابداری مالی، 19(76): 65-96. https://doi.org/10.22054/qjma.2023.71177.2420
- تامرادی، فاضل.، بشیری‌منش، نازنین.، کعب‌عمیر، احمد.، عارف‌منش، زهره. (1402). ارائه مدل مولفه‌های مؤثر و پیامدهای مالی مدیریت ریسک شرکت: تحلیل سلسله مراتبی و تئوری راف توسعه‌یافته، پژوهش‌های تجربی حسابداری، 13(3): 133-164. https://doi.org/10.22051/jera.2023.43138.3110
- نظری‌پور، محمد.، زکی‌زاده، بابک. (1401). بررسی تأثیرهای فشار زمانی، تعارض کار -خانواده و ابهام نقش بر رفتارهای کاهنده کیفیت حسابرسی با میانجیگری استرس شغلی، بررسیهای حسابداری و حسابرسی، 29(4): 714-737. https://doi.org/10.22059/acctgrev.2023.344298.1008693
- واسعی‌چهارمحالی، مهدی.، ولیان، حسن.، عبدلی، محمدرضا.، صفری‌گرایلی، مهدی. (1397). بررسی تأثیر فشار روانی شغلی حسابرسان بر کیفیت حسابرسی با تأکید بر نقش تعدیل‌کنندگی اولین حسابرسی برای مشتریان جدید، حسابداری سلامت، 7(2): 82-103. https://doi.org/10.30476/jha.2019.67959.1178
- ولیان، حسن.، رضائی پیته‌نوئی، یاسر.، صفری‌گرایلی، مهدی. (1401). تحلیل و شبیه‌سازی استرس شغلی در حرفه حسابرسی: رویکرد مدلسازی سیستم‌های پویا، دانش حسابداری و حسابرسی مدیریت، 11(42): 41-57. https://www.jmaak.ir/article_19418.html?lang=en
- ولیان، حسن.، صفری‌گرایلی، مهدی.، رضائی پیته‌نوئی، یاسر. (1398). واکاوی نفش تئوری‌های تعارض‌شغلی حسابرسان بر اساس تحلیل فراترکیب و فازی (مطالعه موردی: دیوان محاسبات کشور)، حسابداری دولتی، 5(2): 47-68. https://doi.org/10.30473/gaa.2019.46195.1273
- Adams, T., Krishnan, J., & Krishnan, J. (2021). Client influence and auditor independence revisited: Evidence from auditor resignations. Journal of Accounting and Public Policy, 40(5), 211-243. https://doi.org/10.1016/j.jaccpubpol.2021.106846
- Alves, I., Limão, M., &Lourenço, S. M. (2024). Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation. Australian Accounting Review (AAR), 34(1), 4-28. https://doi.org/10.1111/auar.12417
- 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. https://doi.org/10.1108/IJLMA-09-2017-0223
- Appelbaum, D.A., Kogan, A., & Vasarhelyi, M. A. (2018). Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics. Journal of Accounting Literature, 40(1), 83-101. https://doi.org/10.1016/j.acclit.2018.01.001
- Asnawi, M. (2022). The quality of audit recommendation: The effect of role conflict, role ambiguity and work stress. Accounting, 8(3), 315-322. https://doi.org/10.5267/j.ac.2021.11.002
- Baker, T., & Nelson, R. E. (2005). Creating something from nothing: resource construction through entrepreneurial bricolage. Administrative Science Quarterly, 50(3), 329-366. https://doi.org/10.2189/asqu.2005.50.3.329
- Baker, T., Miner, A. S., & Eesley, D. T. (2003). Improvising firms: bricolage, account giving and improvisational competencies in the founding process. Research Policy, 32(2), 255-276. https://doi.org/10.1016/S0048-7333(02)00099-9
- Bazerman, M. H., Moore, D. A., Tetlock, Ph. E., & Tanlu, L. (2006). Reports of Solving the Conflicts of Interest in Auditing Are Highly Exaggerated. The Academy of Management Review, 31(1), 43-49. https://doi.org/10.5465/AMR.2006.19379623
- Bhattacharjee, S., & Moreno, K. K. (2013). The Role of Auditors' Emotions and Moods on Audit Judgment: A Research Summary with Suggested Practice Implications. Current Issues in Auditing, 7(2), 1–8. https://doi.org/10.2308/ciia-50565
- Bonner, S. E., Kadous, K., & Majors, T. M. (2022). A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks. The Accounting Review, 97(3), 107–129. https://doi.org/10.2308/TAR-2019-0503
- Bucaro, A. C. (2019). Enhancing auditors' critical thinking in audits of complex estimates. Accounting, Organizations and Society, 73(4), 35-49. https://doi.org/10.1016/j.aos.2018.06.002
- Charmaz, K. (2011). Grounded theory methods in social justice research. The Sage handbook of qualitative research, 4(3), 359-380. https://www.scirp.org/reference/referencespapers?referenceid=975630
- Çollaku, L., Aliu, M., & Ahmeti, S. (2024). The relationship between job burnout and intention to change occupation in the accounting profession: the mediating role of psychological well-being. Management Research Review, 46(12), 1694-1710. https://doi.org/10.1108/MRR-10-2022-0726
- Coviello, N., Kano, L., & Liesch, P. W. (2017). Adapting the Uppsala model to a modern world: macrocontext and microfoundations. Journal of International Business Studies, 48(9), 1151-1164. https://doi.org/10.1057/s41267-017-0120-x
- Dierynck, B., Kadous, K., & Peters, Ch. P. H. (2023). Learning in the auditing profession: A framework and future directions. Accounting, Organizations and Society, 2(1), 1-13. https://doi.org/10.1016/j.aos.2023.101534
- Duymedjian, R., & Ruling, C. C. (2010). Towards a foundation of bricolage in organization and management theory. Organization Studies, 31(2), 133-151. https://doi.org/10.1177/0170840609347051
- Fernández, W. D. (2004). The grounded theory method and case study data in IS research: issues and design. In Information Systems Foundations Workshop: Constructing and Criticizing, 1(1), 43-59. https://api.semanticscholar.org/CorpusID:13996892
- Frank, M. L. (2020). When do Auditors' Professional Values Constrain the Biasing Effects of Self Interest? An Experimental Investigation. Behavioral Research in Accounting, 32(2), 41–55. https://doi.org/10.2308/bria-19-068
- Glaser, B. G. (1992). Theoretical Sensitivity: Advances in the methodology of grounded theory. Mill Valley, Calif.: Sociology Press. https://www.scirp.org/reference/referencespapers?referenceid=765402
- Hameli, K., Çollaku, L., & Ukaj, L. (2024). The impact of job burnout on job satisfaction and intention to change occupation among accountants: the mediating role of psychological well-being. Industrial and Commercial Training, 56(1), 24-40. https://doi.org/10.1108/ICT-06-2023-0040
- Henwood, K., & Pidgeon, N. (1992). Qualitative Research and Psychological Theorizing. British Journal of Psychology, 83(2), 97-111. http://dx.doi.org/10.1111/j.2044-8295.1992.tb02426.x
- Hoshang, A, L., Karim, M., Hasan, M., & Shatnawi, A. (2021). The role of adopting strategic audit to improve audit quality. Journal of Critical Reviews, 7(11), 20-45. https://doi.org/10.31838/jcr.07.19.376
- Hou, F., De Qi, M., Su, Y., Tan, X. X., & Yang, B. X. (2022). Trickle-Down Effects of Entrepreneurial Bricolage and Business Model Innovation on Employee Creativity: Evidence from Entrepreneurial Internet Firms in China. Frontiers in Psychology, 12(8), 122-141. https://doi.org/10.3389/fpsyg.2021.801202
- Jamal, K., & Sunder, Sh. (2015). Is mandated independence necessary for audit quality?. Accounting, Organizations and Society, 36(4/5), 284-292. https://doi.org/10.1016/j.aos.2011.03.001
- Levi-Strauss, C. (1966). The Savage Mind, University of Chicago Press, Chicago, IL.
- Lorentzon, J.I., Fotoh, L.E., & Mugwira, T. (2024). Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications. Accounting Research Journal, 37(1), 1-18. https://doi.org/10.1108/ARJ-06-2023-0158
- Mappangile, I. M., Mediaty, M., & Kusumawati, A. (2023). The Effect of Role Conflict and Role Ambiguity on Audit Quality with Independence as A Moderation Variable, International Journal of Progressive Sciences and Technologies, 36(2), 76-93. https://doi.org/10.2991/iconies-18.2019.69
- Monaheng, T. (1995). Participation and human development: some implementation problems. Africanus, 28(1), 1-18. https://catalogue.leidenuniv.nl/discovery/fulldisplay/alma9939088447302711/31UKB_LEU:UBL_V1
- Payne, D.M., Corey, C., Raiborn, C., & Zingoni, M. (2020). An applied code of ethics model for decision-making in the accounting profession. Management Research Review, 43(9), 1117-1134. https://doi.org/10.1108/MRR-10-2018-0380
- Pham, Q. T., Tan Tran, T. G., Pham, T, N, B., & Ta, L. (2022). Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam. Cogent Business & Management, 9(1), 372-402. https://doi.org/10.1080/23311975.2022.2110644
- Phillimore, J., Bradby, H., Knecht, M., Padilla, B., & Pemberton, S. (2018). Bricolage as conceptual tool for understanding access to healthcare in superdiverse populations. Social Theory and Health, 2(2), 1-22. https://doi.org/10.1057/s41285-018-0075-4
- Salterio, S. E. (2022). Redressing the fundamental conflict of interest in public company audits. International Journal of Auditing, 26(1), 48-53. https://doi.org/10.1111/ijau.12269
- Scheibelhofer, E. (2023). The Interpretive Interview. An Interview Form Centring on Research Participants’ Constructions. International Journal of Qualitative Methods, 4(1), 56-79. https://doi.org/10.1177/16094069231168748
- Selvi, I. H., Torkul, O., & Cedimoglu, I. H. (2018). An Integrated Grey Relations Analysis and VIKOR Method for Multi Criteria Decision Making under Fuzzy Environment: Supplier Selection Case, Intelligent Techniques for Data Analysis in Diverse Settings, 3(2), 1-24. https://doi.org/10.4018/978-1-5225-5643-5.ch020
- Senyard, J., Baker, T., Steffens, P., & Davidsson, P. (2014). Bricolage as a path to innovativeness for resource-constrained new firms. Journal of Product Innovation Management, 31(2), 211-230. https://doi.org/10.1111/jpim.12091
- Shyng J. Y., Tzeng G. H., & Wang F, K. (2007). Rough set theory in analyzing the attributes of combination values for insurance market. Expert System with Applications, 32(1), 56-64. https://doi.org/10.1016/j.eswa.2005.11.002
- Van de Walle, S. (2014). Building resilience in public organizations: The role of waste and bricolage. Innovation Journal, 19(2), 101-129. http://hdl.handle.net/1765/88319
- Yang, M., & Leppäaho, T. (2023). Network bricolage of international entrepreneurs for new market entry: a cross-national study of small biotech firms. International Marketing Review, 40(7), 22-44. https://doi.org/10.1108/IMR-05-2022-0133
- Yang, M., Hui, Q., Yang, Q., Fan, M., & Li, X. (2023). A study on the key drivers of national construction project audit risk and evolvement mechanism. Engineering, Construction and Architectural Management, 32(1), 427-453. https://doi.org/10.1108/ECAM-02-2023-0176
- Yustina, A, I., & Valerina, T. (2019). Does Work-Family Conflict Affect the Auditor's Performance?: Examining the Mediating Roles of Emotional Exhaustion and Job Satisfaction. International Journal of Business, 20(1), 65-88. https://doi.org/10.22146/gamaijb.26302
- Zhang, Q., Xie, Q., & Wang, G. (2016). A survey on rough set theory and its applications, CAAI Transactions on Intelligence Technology, 1(4), 323-333. https://doi.org/10.1016/j.trit.2016.11.001
|
