تدوین مدل کشف تقلب در حسابداری دادگاهی

Abukhalaf, R., Aldridge, M. M., & Smith, J. A. (2021). Methodological deficiencies in the expert testimony of forensic accountants: a qualitative content analysis of judicial statements about Daubert exclusions.

Abu-Tapanjeh, A. M., & Al-Sarairah, T. M. K. (2021). The Availability of Forensic Accounting Application Factors to Enhance the Auditors Efficiency in Jordan. The Journal of Asian Finance, Economics and Business, 8(3), 807-819.

Alshurafat, H., Beattie, C., Jones, G., & Sands, J. (2019). Forensic accounting core and interdisciplinary curricula components in Australian universities: Analysis of websites. Journal of Forensic and Investigative Accounting, 11(2), 353-365.

Albrecht, W. S., K. R. Howe, and Romney, M. B. (1984). Deterring Fraud: The Internal Auditor’s Perspective. Altomonte Springs, FL: The Institute of Internal Auditors’ Research Foundation.

Asadifard, R., Fani, A.A., Azar, A. & Alvani, S.M. (2016). Public Policy Analysis Model in Iran. Journal of Public Administration, 8(2), 255-276. (In Persian).

Asah Ifesinachi, M. Forensic Assurance Services and its Effect on Fraud Detection and Prevention in Manufacturing Firms in Nigeria.

Atia, F. S. K. (2021). Using the six Sigma model to adjust the quality of forensic Auditing An applied study on the Egyptian Environment. Indian Journal of Economics and Business, 20(4).

Azman, N. L. A. (2021). Mediation effect of collapse avoidance assurance on behavioural intention to use forensic accounting. Journal of Economic Info, 8(3), 146-152.

Bashirian, S., Jenabi, E., Khazaei, S., Barati, M., Karimi-Shahanjarini, A., Zareian, S; ... & Moeini, B. (2020). Factors associated with preventive behaviours of COVID-19 among hospital staff in Iran in 2020: an application of the Protection Motivation Theory. Journal of Hospital Infection, 105(3), 430-433.

Bressler, M. S., & Bressler, L. A. (2007). A model for prevention and detection of criminal activity impacting small business. The Entrepreneurial Executive. 12 (1), 23.

Chalaki, Pari.; Ghaderi, Bahman.Forensic accounting and its role in fraud prevention and detection.(2015). Accounting and auditing studies. (16). (in Persian)

Chang, J. (2008). The role of anonymity in deindividuated behavior: a comparison of deindividuation theory and the social identity model of deindividuation effect. The Pulse, 6(1), 1-8.

Chewning, L. V., Lai, C. H., & Doerfel, M. L. (2013). Organizational resilience and using information and communication technologies to rebuild communication structures. Management Communication Quarterly, 27(2), 237-263.

Christ, M. H., Sedatole, K. L., & Towry, K. L. (2012). Sticks and carrots: The effect of contract frame on effort in incomplete contracts. The Accounting Review, 87(6), 1913-1938.

Claire, A. C., & Jude, I. O. (2016). Forensic accounting and fraud detection in Nigerian public sector. Igbinedion University Journal of Accounting, 2(5), 148 - 173.

Corbin, J. M., & Strauss, A. (1990). Grounded theory research: Procedures, canons, and evaluative criteria. Qualitative sociology, 13(1), 3-21.

Coombs, W. T. (2007). Ongoing crisis communication: Planning, managing, and responding.

Coombs, W. T. (2010). Crisis communication and its allied fields. Oxford, England: Blackwell.

Cressey, D. R. (1953). Other people's money; a study of the social psychology of embezzlement.

Dadashi, Iman.; Kordmakjari, Sajad.; Baradaran,Maryam.(2018). The effect of internal audit structure on the possibility of fraud in financial statements Companies accepted in Tehran Stock Exchange. 18(70). 159-178. (In Persian).

DiGabriele, J. A. (2008). An empirical investigation of the relevant skills of forensic accountants. Journal of Education for Business.

Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2012). The evolution of fraud theory. Issues in Accounting Education. 27(2): 555-579.

Etemadi, H. and Abdoli, L. (1396). Audit Quality and Fraud in Financial Statements. Financial Accounting Knowledge. 4 (4): 23-43 (In Persian).

Grippo, F. J., & Ibex, J. W. (2003). Introduction to forensic accounting. National Public Accountant, 4-5.

Hesabras (1400). Professional services in the field of forensic accounting. 23(117). (In Persian).

Honigsberg, C. (2020). Forensic accounting. Annual Review of Law and Social Science, 16, 147-164.

Hossain, D. M., Alam, M. S., & Mazumder, M. (2020). Forensic accounting and fraud investigation: a conceptual summary. The cost and management, 48(6), 4-11.

John, E. I., Ebilite, D. C., & Udoye, O. N. (2022). Forensic Auditing and Fraud Management: A Study of Pabod Breweries Limited, Port Harcourt, Nigeria.

Karami, Gholamreza. Beik Boshrouyeh, & Salman. (2018).Compilation of the model for the implementation of the fair values system in Iran with an emphasis on measurement. Quarterly Journal of the Iranian Accounting and Auditing Review. 4(24).573-596. (In Persian)

Koller, C. A., Patterson, L. A., & Scalf, E. B. (2014). When moral reasoning and ethics training fail: Reducing white collar crime through the control of opportunities for deviance. Notre Dame JL Ethics & Pub. Pol'y, 28, 549.

Liodorova, J. U. L. I. A., & Fursova, V. A. L. E. R. I. Y. A. (2018). Forensic accounting in the world: Past and present. Journal of Economics and Management Research, 7, 84-99.

Mashyekhi, Bita, & Ajang, Ahmad. (2013). Forensic accounting and justice. Hesabdar. 28(11)

Martinez-Figueroa, D. (2015). Examining the growing need for trained forensic accountants in Puerto Rico: A case study. Northcentral University.

Marsen, S. (2020). Navigating crisis: The role of communication in organizational crisis. International Journal of Business Communication, 57(2), 163-175.

Mohamed, N., & Handley-Schachelor, M. (2014). Financial statement fraud risk mechanisms and strategies: The case studies of Malaysian commercial companies. Procedia-social and behavioral sciences, 145, 321-329.

Morris, T., & Goldsworthy, S. (2012). PR today. London, England: Palgrave.

Namazi, M. & Ebrahimi, F.(2016). Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant. 13(49).1-28. (In Persian)

Nematikoshteli, R. (2021). The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment (Case Study: Auditors of the Iran Court of Audit). Journal of Governmental Accounting, 7(2), 79-94.

Nikbakht, Z., Khalifeh Soltani, S. A., Hoseini, S. A., Maddahi, A., Vedadhir, A. (2018).Compilation of Auditor's Independence Model. Quarterly financial accounting journal. 10 (38), 90-112. (In Persian)

NGUYEN, T. H. D., LE, V. L., HAU, N. V., DO, D. T., & THAO, N. T. T. (2020). Evaluation of Auditors' Professional Skills in Local Auditing Firms in Hanoi. The Journal of Asian Finance, Economics and Business, 7(9), 583-591.

Oyedokun, G. E. (2022). Determinants of Forensic Accounting Techniques and Theories: An Empirical Investigation. Annals of Spiru Haret University. Economic Series, 22(3).

Okoye, E. I., & Gbegi, D. O. (2013). Forensic accounting: A tool for fraud detection and prevention in the public sector.(A Study of Selected Ministries in Kogi State). Okoye, EI & Gbegi, DO (2013). Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State). International Journal of Academic Research in Business and Social Sciences, 3(3), 1-19.

Ozili, P. K. (2020). Forensic accounting theory. In Uncertainty and Challenges in Contemporary Economic Behaviour. Emerald Publishing Limited.

Prabowo, H. Y. (2021). Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention. Australasian Accounting, Business and Finance Journal, 15(2), 3-25.

Prabowo, H. Y. (2021). Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention. Australasian Accounting, Business and Finance Journal, 15(2), 3-25.

Pramana, A. C., G. Irianto, and G. Nurkholis, (2016),"The Influence of Professional Skepticism, Experience and Auditors Independence on the Ability to Detect Fraud", Imperial Journal of Interdisciplinary Research, 2(11), PP. 1438-1447

Rajabdorri, Hossein. (2020). Compilation of the "Hexagonal Fraud" Model with the Islamic Approach: Examining the Importance and Interaction of Components. (In Persian)

Rezaee, Z., & Burton, E. J. (1997). Forensic accounting education: Insights from academicians and certified fraud examiner. Managerial Auditing Journal.

Rezaee, Z., Crumbley, D. L., & Elmore, R. C. (2004). Forensic Accounting Education: A Survey of Academicians and Practitioners. Advances in Accounting Education Teaching and Curriculum Innovations, 6(10), 193–231

Salehi, Tabande. (2017).Relationship between Auditor Professional Ethics and Audit Quality. Ethics in Science and Technology. 11(3): p. 77-86. (In Persian)

Sheriffdeen, A. M., & Sameera, T. K. G. (2022). Impact of Fraud Preventive Measures on Corporate Governance: Evidence from Srilanka.

Soltani far, Ali Asghar.(2016)The impact of accounting and forensic audit in controlling fraud and improving internal controls and financial reporting. Master's thesis, Faculty of Management and Accounting, Yazd Azad University. (In Persian)

Schuchter, A., & Levi, M. (2016). The fraud triangle revisited. Security Journal, 29(2), 107-121.

Shawver, T. J., & Clements, L. H. (2015). Are there gender differences when professional accountants evaluate moral intensity for earnings management?. Journal of Business Ethics, 131(3), 557-566.

Singleton, T. W., & Singleton, A. J. (2010). Fraud auditing and forensic accounting (Vol. 11). John Wiley & Sons.

Silverstone, H., Sheetz, M., Pedneault, S., & Rudewicz, F. (2004) Forensic Accounting and Fraud Investigation for Non-Experts.

Snyder, P., Hall, M., Robertson, J., Jasinski, T., & Miller, J. S. (2006). Ethical rationality: Astrategic approach to organizational crisis. Journal of Business Ethics, 63, 371-383.

Suleiman, N., & Othman, Z. (2021). Forensic accounting investigation of public sector corruption in Nigeria: The Gioia methodology. The Qualitative Report, 26(3), 1021-1032.

Tashdidi, elahe. & Sepasi, sahar.)2018). Presenting the fraud prevention and control model in Iran by the method of grounded theory.  Quarterly Financial Accounting   "Scientific Journal. 10(40). 29-50. (In Persian)

Unuigbokhal, O. A. (2022). Forensic Accounting and Fraud Detection Control in Nigeria. African Journal of Management and Business Research, 3(1), 18-28.

Wolfe, D. T., and Hermanson, D. (2004). The fraud diamond: considering the four elements of fraud. The CPA Journal.

Yusuf, M., & Harefa, K. (2022, January). Forensic Accounting and Compliance Audit to Reduce the Number of Financial Fraud in Local Government. In 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021) (pp. 18-29). Atlantis Press.