بررسی رابطه بین تجاری‌سازی مؤسسه‌های حسابرسی و رفاه شخصی حسابرسان

References

Ashforth, B.E. & Mael, F. (1989). Social identity theory and the organization. Academy of Management Review, 14(1), 20-39.

Broberg, P. (2013). The auditor at work: a study of auditor practice in big 4 audit firms. Ph.D. Dissertation, Lund University, Media-Tryck.

Broberg, P., Tagesson T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2016). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management and Governance, 21(2), 1-20.

Broberg, P., Umans, T., & Gerlofstig, C. (2013). Balance between auditing and marketing: An explorative study. Journal of International Accounting, Auditing and Taxation, 22(1), 57-70.

Broberg, P., Umans, T., Skog, P., & Theodorsson, E. (2018). Auditors’ professional and organizational identities and perceived commercialization in auditing firms. Accounting, Auditing and Accountability Journal, 31(2), 374-399.

Brock, D.M. (2006). The changing professional organization: a review of competing archetypes. International Journal of Management Reviews, 8(3), 157-174.

Chen, H., Tian, Y. & Daugherty, P.J. (2009). Measuring process orientation. The International Journal of Logistics Management, 20(2), 213-227.

Cho, E., & Tay, L. (2015). Domain satisfaction as a mediator of the relationship between work–family spillover and subjective well-being: A longitudinal study. Journal of Business and Psychology, 31(3), 1-13.

Clow, K.E., Stevens, R.E., McConkey, W., & Laudon, D. (2009). Accountants’ attitudes toward advertising: A longitudinal study. Journal of Services Marketing, 23(2), 124-131.

Colbert, A.E., & Kwon, Ik.G. (2000). Factors related to the organizational commitment of college and university auditors. Journal of Manageral Issue, 12(4), 484-501. 

Danna, K., & Griffin, W.R. (1999). Health and well-being in the workplace: A review and synthesis of the literature. Journal of Management, 25(3), 357-384.

Day, E., Denton, L.L. & Hickner, J.A. (1988). Clients’ selection and retention criteria: some marketing implications for the small CPA firm. Services Marketing Quarterly, 3(3/4), 283-295.

Day, G.S. (1994). The capabilities of market-driven organizations. Journal of Marketing, 58(4), 37-53.

Dianti Deilami, Z., & Bayati, M. (2016). Relationship between product market competition and independent auditor's remuneration. Journal of Financial Accounting and Auditing Research, 7(27), 23-38 [In Persian].

Fornell, C., & Larcker, D.F. (1981). Evaluating structural equation models with unobservables variables and measurement error. Journal of HighTechnology Management Research, 11(1), 137-153.

Foroughi Rad, R., & Bazazzadeh Torbati, H.R. (2020). The effect of auditors' work stress on audit quality. Journal of Auditing Science, 19(74), 151-174 [In Persian].

Garcia-Blandon, J., Argiles-Bosch, J.M., & Ravenda, D. (2019). Is there a gender effect on the quality of audit services? Journal of Business Research, 96, 238-249.

Haslam, A.S., Jetten, J., Postmes, T., & Haslam, C. (2009). Social identity, health and well-being: An emerging agenda for applied psychology. Applied Psychology, 58(1), 1-23.

Hobfoll, S.E., & Shirom, A. (2001). Conservation of resources theory: Applications to stress and management in the workplace. Public Administration and Public Policy, 87, 57-80.

Hogg, M. (1992). The social psychology of group cohesiveness: From attraction to social identity. Harvester/Wheatsheaf, London.

Hogg, M., & Terry, D. (2001). Social identity theory and organizational processes. In Hogg, M. and Terry, D. (Eds), Social Identity Processes in Organizational Contexts, Taylor and Francis, 1-13.

Ittner, C.D., & Larcker, D.F. (1998). Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research, 36, 1-35.

Jamali, A.H., & Karami, M. (2015). Investigating the effect of agency costs on auditing in companies listed on the Tehran Stock Exchange. Journal of Audit Science, 16(64), 81-98 [In Persian].

Khodadadi, V., Weisi, S., Cheraghinia, A. (2017). Investigating the relationship between customer focus and auditing fees. Journal of Financial Accounting Knowledge, 4(12), 45-60 [In Persian].

Kian, A., & Faqih, M. (2018). The effect of audit committee characteristics on company risk. Journal of Accounting Knowledge, 9(3), 177-208 [In Persian].

Kohli, A.K., & Jaworski, B.J. (1990). Market orientation: the construct, research propositions, and managerial implications. Journal of Marketing, 54(2), 1-18.

Koohkan, F., Shourvarzi, M., Masih Abadi, A., & Mehrazin, A. (2021). Investigating the effect of investors' mental accounting on investment and financing policies. Journal of Accounting Knowledge, 12(4), 137-153 [In Persian].

Kornberger, M., Justesen, L., & Mouritsen, J. (2011). When you make manager, we put a big Mountain in front of you– an ethnography of managers in a Big 4 accounting firm. Accounting, Organizations and Society, 36(8), 514-533.

Kosmala, K., & Herrbach, O. (2006). The ambivalence of professional identity: On cynicism and jouissance in audit firms. Human Relations, 59(10), 1393-1428.

Kurth, P., Tobias, E., & Fred, V. (2006). Results of multivariable logistic regression, propensity matching, propensity adjustment, and propensity-based weighting under conditions of nonuniform effect. American journal of epidemiology, 163(3), 262-70.

Lyubomirsky, S., & Lepper, H. (1999). A measure of subjective happiness: Preliminary reliability and construct validation. Social Indicators Research, 46(2), 137-155.

Montaghemi, F.M. (2011). The welfare state. Journal of Business Reviews, 41(1), 47-59 [In Persian].

Mattila, P., Elo, A., Kuosma, E., & Kylä-Setälä, E. (2006). Effect of a participative work conference on psychosocial work environment and well-being. European Journal of Work and Organizational Psychology, 15(4), 459-476.

Metzger, L. (2011). The keys to integrity and a sense of well-being for accounting professionals. CPA Journal, 81(3), 10-12.

Moinuddin, M., Nayebzadeh, Sh., & Dinpajoh, F. (2016). Investigating the effect of selected individual characteristics on the welfare of professional accountants and the mediating role of Islamic ethics and the ethical atmosphere of the organization. Journal of Management Accounting, 8(24), 25-41 [In Persian].

Molina-Sánchez, H., Ariza-Montes, A., Ortiz-G_omez, M., & Leal-Rodríguez, A. (2019). The subjective well-being challenge in the accounting profession: The role of job resources. International Journal of Environmental Research and Public Health, 16(17), 30-73.

Nayebzadeh, Sh., Hirani, F., & Bloor, F. (2015). The effect of individual well-being and the Machiavellianism of auditors on their judgment. Master Thesis, Islamic Azad University, Yazd Branch [In Persian].

Nayebzadeh, Sh., Moinuddin, M., Amrollahi, M.J., & Mir Mohammadi, S.M. (2014). Investigating the effect of independence and security on the path of professional development of accountants on their well-being with regard to the mediating role of success variables and mental balance between work and personal life (Case study: active accountants in different companies in Yazd province). Journal of Auditing Knowledge, 53(15), 1-26 [In Persian].

Nikbakht, M.R., & Tanani, M. (2011). Test the factors affecting the audit fee of financial statements. Journal of Financial Accounting Research, 2(4), 111-132 [In Persian].

Piri, P., Sheikh Mohammadi, A., & Javadi, N. (2014). Investigating the relationship between the size of the audit firm, the number of its clients and the audit of the audit firm. Institute of Humanities and Cultural Studies, 13(51), 1-26 [In Persian].

Ponomareva, Y., Uman, T., Broberg, P., Vinberg, E., & Karlsson, K. (2020). Commercialization of audit firms and auditors’ subjective well-being. Meditari Accountancy Research, 28(4), 565-585.

Rahmani, A., & Mohammadi Orujeh, F. (2012). Investigating the barriers to the formation of large auditing firms in Iran. Journal of Auditing Science, 11(45), 82-103 [In Persian].

Ruyter, K.D., & Wetzels, M. (1999). Commitment in auditor–client relationships: Antecedents and consequences. Accounting, Organizations and Society, 24(1), 57-75.

Sarmad, Z., Hejazi, E., & Bazargan. A. (1999). Research methods in behavioral sciences. Agah, Tehran [In Persian].

Shajirat, D., Ansari Samani, H., & Makian, S. (2021). The effect of money ethic on life satisfaction. Journal of Applied Sociology, 32(4), 119-140 [In Persian].

Shoja, N., Banimahd, B., & Vakilifard, H.R. (2019). Examining auditors' views on marketing activities. Journal of The Financial Accounting and Auditing Researches, 10(38), 31-46 [In Persian].

Sinkovics, R.R., & Roath, A.S. (2004). Strategic orientation, capabilities, and performance in manufacturer-3PL relationships. Journal of Business Logistics, 25(2), 43-64.

Smith, K.J., & Emerson, D. (2017). An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in Accounting, 37, 1-14.

Sori, Z.M., Karbhari, Y., & Mohamad, S. (2010). Commercialization of the accounting profession: The case of non-audit services. International Journal of Economics and Management, 4(2), 212-242.

Svanberg, J., & Öhman, P. (2015). Auditors’ identification with their clients: Effects on audit quality. The British Accounting Review, 47(4), 395-408.

Sweeney, B., & McGarry, C. (2011). Commercial and professional audit goals: Inculcation of audit seniors. International Journal of Auditing, 15(3), 316-332.

Tait, M., Padgett, M.Y., & Baldwin, T. (1989). Job and life satisfaction: A reevaluation of the strength of the relationship and gender effects as a function of the date of the study. Journal of Applied Psychology, 74(3), 502-507.

Tarnovskaya, V., Elg, U. & Burt, S. (2008). The role of corporate branding in a market driving strategy. International Journal of Retail & Distribution Management, 36(11), 941-965.

Taylor, S.D. (2011). Does audit fee homogeneity exist? Premiums and discounts attributable to individual partners. Auditing: A Journal of Practice and Theory, 30(4), 249-272.

Umans, T., Broberg, P., Schmidt, M., Nilsson, S., & Olsson, E. (2016). Feeling well by being together: Study of Swedish auditors. Work, 54(1), 79-86.

Valian, H., Safari Gerayeli, M., & Hassanpour, D. (2021). Professional and organizational identity of auditors and commercialization in auditing firms. Journal of Audit Science, 20(78), 356-391 [In Persian].

Westerdahl, S. (2005). Vad har de för sig? – Om revisorernas vardag och vad den betyder för etik och lärande. In Johansson, S-E., Häckner, E. and Wallerstedt, E. (Eds), Uppdrag Revision, SNS Förlag, pp. 45-60.

Wilks, C.D., & Neto, F. (2013). Workplace well-being, gender and age: Examining the ‘double jeopardy’ effect. Social Indicators Research, 114(3), 875-890.

Wilson, W. R. (1967). Correlates of avowed happiness. Psychological Bulletin, 67(4), 294–306.

Wright, A.T., & Bonett, G.D. (2007). Job satisfaction and psychological well-being as nonadditive predictors of workplace turnover. Journal of Management, 33(2), 141-160.