تاثیر افزایش مهارت‌های حسابرسی بر ارتقا خودکارآمدی حسابرسان بخش عمومی درکشف تقلب (مطالعه موردی شعبه دیوان محاسبات کشور در استان گیلان)

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Achmad, T; Huang, C. Y; Putra, M. A; & Pamungkas, I. D. (2024). Forensic Accounting and Risk Management: Exploring the Impact of Generalized Audit Software and Whistleblowing Systems on Fraud Detection in Indonesia. Journal of Risk & Financial Management, 17(12).  https://doi.org/10.3390/jrfm17120573

Agus, R. M; Usman, A; & Sundari, S. (2024). Determinant of auditor’s ability to detect fraud. In IECON: International Economics and Business Conference, 2(1), 1-12. https://jurnal.amertainstitute.com/index.php/IECON/article/view/88

Akinola, A. O; Daramola, P. S; & Adenle, T. E. (2025). Moderating Effect of Application of Accounting Technology on Audit Quality. Cihan University-Erbil Journal of Humanities and Social Sciences, 9(1), 1-12. https://doi.org/10.24086/cuejhss.v9n1y2025.pp1-12

Al Natour, A. R; Zaidan, H; Said, Y; & Al-Mawali, H. (2024). The Role of Forensic Accounting Skills and CAATTs Application in Enhancing Firm's Cyber Resilience. Journal of Financial Reporting and Accounting, 23(1), 30-55. https://doi.org/10.1109/ICCR61006.2024.10532901.

Al Shbail, M. O; Alshurafat, H; Ananzeh, H; & Al-Msiedeen, J. M. (2022). Dataset of Factors affecting online cheating by accounting students: The relevance of social factors and the fraud triangle model factors. Data in Brief, 40, 107732. https://doi.org/10.1016/j.dib.2021.107732

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Beyrami, L; Jahangirnia, H; Banimahd, B; Izadpour, M; & moghadam, H. (2025). The effect of auditor self-efficacy on fraud risk assessment with the mediating role of the auditor's fundamental and developed creativity. Journal of Management Accounting and Auditing Knowledge, 14(54), 239-250. https://www.jmaak.ir/article_23574.html (In Persian)

Bose, S; Dey, S. K; & Bhattacharjee, S. (2023). Big data, data analytics and artificial intelligence in accounting: An overview. Handbook of big data research methods, 32-51. https://doi.org/10.4337/9781800888555.00007

Chávez Díaz, J. M. (2025). CAAT-GAS for forensic accounting of the investigation process for corruption cases in Peru, Doctoral thesis. https://hdl.handle.net/20.500.13084/9947

Cheng, D; Zou, Y; Xiang, S; & Jiang, C. (2025). Graph neural networks for financial fraud detection: a review. Frontiers of Computer Science, 19(9), 1-15. https://doi.org/10.1007/s11704-024-40474-y

Cheng, H; Shi, M; & Pu, F. (2024). Construction of fall prevention exercise training scheme for elderly discharged patients using self-efficacy theory framework. Alternative Therapies in Health & Medicine, 30(2). 56-63. https://metalibsfx.aguia.usp.br:3443/sfxlcl41?ctx_ver=Z39.88-2004

Coluccio, G; Muñoz-Herrera, S; Adriasola, E; & Escobar, E. (2024). Leadership development in women STEM students: The interplay of task behaviors, self-efficacy, and university training. Behavioral Sciences, 14(11), 1087. https://doi.org/10.3390/bs14111087

Damayanti, D. N; & Hastuti, T. D. (2022). Effect of using audit tools and linked archived system, computer self efficacy and professional training on auditor performance with professional ethics as moderating variable. International Journal of Management Studies and Social Science Research, 4(6), 51-63. https://doi.org/10.56293/IJMSSSR.2022.4526

Ham, C; Hann, R. N; Rabier, M; & Wang, W. (2024). Auditor skill demands and audit quality: Evidence from job postings. Management Science. Available at SSRN:  https://ssrn.com/abstract=3727495 or http://dx.doi.org/10.2139/ssrn.3727495

Hapsara, M. Y; & Suwarno, T. E. (2025). Computer self-efficacy, auditor experience, and auditor competence on audit quality with the use of atlas application as a moderation. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 20(1), 117-138. https://doi.org/10.25105/v20i1.21469

Hassan, S. W. U; Kiran, S; Gul, S; Khatatbeh, I. N; & Zainab, B. (2025). The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention. Journal of Financial Reporting and Accounting, 23(1), 5-29. https://doi.org/10.1108/JFRA-05-2023-0235

Hatamlah, H; Allahham, M; Abu-AlSondos, I; Mushtaha, A; Al-Anati, G; Al-Shaikh, M; & Ali, B. (2023). Assessing the moderating effect of innovation on the relationship between information technology and supply chain management: an empirical examination. Applied Mathematics & Information Sciences, 17(5), 889-895. http://dx.doi.org/10.18576/amis/170515

Imjai, N; Promma, W; Visedsun, N; Usman, B; & Aujirapongpan, S. (2025). Fraud detection skills of Thai Gen Z accountants: The roles of digital competency, data science literacy and diagnostic skills. International Journal of Information Management Data Insights, 5(1), 100308.‏ https://doi.org/10.1016/j.jjimei.2024.100308

Kusuma, M. H; & Firmansyah, A. (2025). The Moderating Role of Organizational Commitment in the Relationship between Auditor Personal Factors and Fraud Detection in the Public Sector. Owner: Research and Accounting Journal, 9(1), 74-84. https://doi.org/10.33395/owner.v9i1.2456

Lachmi, R; Ben-Hador, B; & Brender-Ilan, Y. (2025). The impact of consultants’ power dynamics on clients’ self-efficacy and managerial stress. Frontiers in Psychology, 15, 1515277. https://doi.org/10.3389/fpsyg.2024.1515277

Lee, G; Naiker, V; & Stewart, C. R. (2022). Audit office labor market proximity and audit quality. The Accounting Review, 97(2), 317-347. https://doi.org/10.2308/TAR-2018-0496

Lee, S. C; Su, J. M; Tsai, S. B; Lu, T. L; & Dong, W. (2016). A comprehensive survey of government auditors’ self-efficacy and professional Development for improving audit quality. SpringerPlus, 5, 1-25. https://doi.org/10.1186/s40064-016-2903-0

Liu, Y; Mitchell, J. W; Brown, L; Chandler, C; & Zhang, C. (2025). Associations of Minority Stressors, Alcohol Use Disorder, Resilience, and HIV Testing Self-Efficacy Among Community-Based Black Men Who Have Sex with Men in a Southern US City: A Causal Mediation and Moderation Analysis. Substance Use & Misuse, 60(1), 120-129. https://doi.org/10.1080/10826084.2024.2409770

Muterera, J. (2024). Developing a measurement instrument for technical and analytical skills in auditing for enhanced fraud detection. Finance & Accounting Research Journal, 6(2), 226-240. https://doi.org/10.51594/farj.v6i2.821

Natalia, Y. G; & Nuryatno, M. (2024). Locus of Control, Transformative Leadership, Self-Efficacy, Professional Commitment on the Ability to Detect Fraud. Auditor's Experience as Moderating Variables. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 12(4), 3571-3584. https://doi.org/10.37676/ekombis.v12i4.6527

Nematikoshteli, R; Mohammadzadeh Moghaddam, M. B. and Jafari, H. (2022). The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test). Governmental Accounting, 9(1), 77-104. https://doi.org/10.30473/GAA.2022.59541.1492. (In Persian)

Sajjadi, S. H; & Jamei, R. (2003). The usefulness of the Supreme Audit Court of Iran from the perspective of financial managers, Accounting and Auditing Reviews, 10(4), 129-149. https://doi.org/20.1001.1.26458020.1382.10.4.5.4. (In Persian)

Sudradjat, S; Mohd-Sanusi, Z; Razali, F. M; & Sanusi, S. (2024). Digital Audit Competency and Digital Efficacy in Enhancing Audit Judgment Quality in Malaysia Public Sector. International Journal of Academic Research in Business and Social Sciences. 14(12), 4395-4405. http://dx.doi.org/10.6007/IJARBSS/v14-i12/24037

Thakkar, H; Fanuel, G. C; Datta, S; Bhadra, P; & Dabhade, S. B. (2025). Optimizing Internal Audit Practices for Combatting Occupational Fraud: A Study of Data Analytic Tool Integration in Zimbabwean Listed Companies. International Research Journal of Multidisciplinary Scope, 6(1), 22-36. https://doi.org/10.47857/irjms.2025.v06i01.02164

Thottoli, M. M. (2024). Leveraging information communication technology (ICT) and artificial intelligence (AI) to enhance auditing practices. Accounting Research Journal, 37(2), 134-150.‏ https://doi.org/10.1108/ARJ-09-2023-0269

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Tümmler, M; & Quick, R. (2025). How to detect fraud in an audit: a systematic review of experimental literature. Management Review Quarterly, 1-46. https://doi.org/10.1007/s11301-024-00480-7

Varasteh, H; Jahanshad, A. and Banimahd, B. (2022). Effect of the Locus of Control and Self-Efficacy of Auditors on Whistleblowing Regarding the Mediating Role of Job Satisfaction. Financial Accounting Knowledge, 9(2), 215-249. https://doi.org/10.30479/JFAK.2021.15213.2839. (In Persian)

Widuri, R; & Gautama, Y. (2020). Computer-assisted audit techniques (CAATs) for financial fraud detection: A qualitative approach. In 2020 International Conference on Information Management and Technology (ICIMTech). 771-776. https://doi.org/10.1109/ICIMTech50083.2020.9211280.

Yulianti, Y; Zarkasyi, M. W; Suharman, H; & Soemantri, R. (2024). Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors. Journal of Islamic Accounting and Business Research, 15(3), 385-401. https://doi.org/10.1108/JIABR-02-2021-0076

Zare Bidoki, F; Arefmanesh, Z; & Barzegari Khaneghah, J. (2023). The effect of goal orientation on auditors' judgment performance with the mediating role of self-efficacy. Journal of Social Behavior and Community Health, 7(1), 1061-1071. https://doi.org/10.18502/jsbch.v7i1.12800