[1] Sweeney, B., Bernard, P., & and Arnold Sr, D. F. (2013). The impact of perceived ethical intensity on audit-quality-threatening behaviours. Accounting and business research, 43(2), 112–137. https://doi.org/10.1080/00014788.2013.771571
[2] Herda, D. N., Cannon, N. H., & Young, R. F. (2019). Workplace mindfulness and its effect on staff auditors’ audit quality-threatening behavior. Behavioral research in accounting, 31(1), 55–64. https://doi.org/10.2308/bria-52215
[3] Pruijssers, J. L., Heugens, P. P. M. A. R., & van Oosterhout, J. (2020). Winning at a losing game? Side-effects of perceived tournament promotion incentives in audit firms. Journal of business ethics, 162(1), 149–167. https://doi.org/10.1007/s10551-018-3991-2
[4] Zhang, D. J., Veltrop, D. B., Hooghiemstra, R. B. H., & Rink, F. (2023). Does auditor resilience mitigate the effects of multiple team memberships on quality threatening behaviors? AUDITING: a journal of practice & theory, 42(4), 179–203. https://doi.org/10.2308/AJPT-2020-022
[5] Margolis, J. (2019). Multiple team membership: An integrative review. Small group research, 51(1), 48–86. https://doi.org/10.1177/1046496419883702
[6] van de Brake, H. J., Walter, F., Rink, F. A., Essens, P. J. M. D., & van der Vegt, G. S. (2018). The dynamic relationship between multiple team membership and individual job performance in knowledge-intensive work. Journal of organizational behavior, 39(9), 1219–1231. https://doi.org/10.1002/job.2260
[7] Knechel, W. R., Krishnan, G. V, Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: insights from the academic literature. AUDITING: a journal of practice & theory, 32(Supplement 1), 385–421. https://doi.org/10.2308/ajpt-50350
[8] Grohnert, T., Meuwissen, R. H. G., & Gijselaers, W. H. (2019). Enabling young professionals to learn from errors-the role of a supportive learning climate in crossing help network boundaries. Vocations and learning, 12(2), 217–243. https://doi.org/10.1007/s12186-018-9206-2
[9] Hanson, J. D. (2013). American accounting association 2013 annual Ohio region meeting. https://pcaobus.org/news-events/speeches/speech-detail/keynote-address_464
[10] Profs, N. Y. (2023). Young professionals: opvattingen over het accountantsberoep. https://b2n.ir/rd4203
[11] Persellin, J. S., Schmidt, J. J., Vandervelde, S. D., & Wilkins, M. S. (2019). Auditor perceptions of audit workloads, audit quality, and job satisfaction. Accounting horizons, 33(4), 95–117. https://doi.org/10.2308/acch-52488
[12] Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding audit quality: Insights from audit professionals and investors. Contemporary accounting research, 33(4), 1648–1684. https://doi.org/10.1111/1911-3846.12212
[13] Kossek, E. E., & Perrigino, M. B. (2016). Resilience: A review using a grounded integrated occupational approach. Academy of management annals, 10(1), 0. https://doi.org/10.5465/19416520.2016.1159878
[14] Mitchell, M. S., Greenbaum, R. L., Vogel, R. M., Mawritz, M. B., & Keating, D. J. (2018). Can you handle the pressure? The effect of performance pressure on stress appraisals, self-regulation, and behavior. Academy of management journal, 62(2), 531–552. https://doi.org/10.5465/amj.2016.0646
[15] O’leary, M. B., Mortensen, M., & Woolley, A. W. (2011). Multiple team membership: A theoretical model of its effects on productivity and learning for individuals and teams. Academy of management review, 36(3), 461–478. https://doi.org/10.5465/amr.2009.0275
[16] Reagans, R., & McEvily, B. (2003). Network structure and knowledge transfer: the effects of cohesion and range. Administrative science quarterly, 48(2), 240–267. https://doi.org/10.2307/3556658
[17] Cross, R., & Cummings, J. N. (2004). Tie and network correlates of individual performance in knowledge-intensive work. Academy of management journal, 47(6), 928–937. https://doi.org/10.5465/20159632
[18] Cummings, J. N., & Haas, M. R. (2012). So many teams, so little time: time allocation matters in geographically dispersed teams. Journal of organizational behavior, 33(3), 316–341. https://doi.org/10.1002/job.777
[19] Chan, K. Y. (2014). Multiple project team membership and performance: Empirical evidence from engineering project teams. South african journal of economic and management sciences, 17, 76–90. http://dx.doi.org/10.4102/sajems.v17i1.875
[20] Bauer, T. N., Bodner, T., Erdogan, B., Truxillo, D. M., & Tucker, J. S. (2007). Newcomer adjustment during organizational socialization: A meta-analytic review of antecedents, outcomes, and methods. Journal of applied psychology, 32(3), 707-721. https://doi.org/10.1037/0021-9010.92.3.707
[21] Bresman, H. (2009). External learning activities and team performance: A multimethod field study. Organization science, 21(1), 81–96. https://doi.org/10.1287/orsc.1080.0413
[22] Leroy, S. (2009). Why is it so hard to do my work? The challenge of attention residue when switching between work tasks. Organizational behavior and human decision processes, 109(2), 168–181. https://doi.org/10.1016/j.obhdp.2009.04.002
[23] Speier, C., Vessey, I., & Valacich, J. S. (2003). The effects of interruptions, task complexity, and information presentation on computer-supported decision-making performance. Decision sciences, 34(4), 771–797. https://doi.org/10.1111/j.1540-5414.2003.02292.x
[24] Britt, T. W., & Jex, S. M. (2015). Thriving under stress: Harnessing demands in the workplace. Oxford University Press, USA. https://b2n.ir/nb9401
[25] Smith, K. J., & Emerson, D. J. (2017). An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in accounting, 37, 1–14. https://doi.org/10.1016/j.adiac.2017.04.003
[26] Paino, H., Smith, M., & Ismail, Z. (2012). Auditor acceptance of dysfunctional behaviour. Journal of applied accounting research, 13(1), 37–55. https://doi.org/10.1108/09675421211231907
[27] Luthans, F., Avey, J. B., Avolio, B. J., & Peterson, S. J. (2010). The development and resulting performance impact of positive psychological capital. Human resource development quarterly, 21(1), 41–67. https://doi.org/10.1002/hrdq.20034
[28] Masten, A. S. (2001). Ordinary magic: resilience processes in development. American psychologist, 56(3), 227–238. https://psycnet.apa.org/buy/2001-00465-004
[29] Connor, K. M., & Davidson, J. R. T. (2003). Development of a new resilience scale: the connor-davidson resilience scale (CD-RISC). Depression and anxiety, 18(2), 76–82. https://doi.org/10.1002/da.10113
[30] Ong, A. D., Bergeman, C. S., Bisconti, T. L., & Wallace, K. A. (2006). Psychological resilience, positive emotions, and successful adaptation to stress in later life. Journal of personality and social psychology, 91(4), 730-749. https://doi.org/10.1037/0022-3514.91.4.730
[31] Fogarty, T. J., Singh, J., Rhoads, G. K., Moore, R. K., & others. (2000). Antecedents and consequences of burnout in accounting: Beyond the role stress model. Behavioral research in accounting, 12, 31–68. https://b2n.ir/sx7124
[32] Seif, A. A. (2010). Modern educational psychology: psychology of learning and education. Doran. (In Persian) https://b2n.ir/jm1557
[33] Paterson, T. A., Luthans, F., & Jeung, W. (2014). Thriving at work: impact of psychological capital and supervisor support. Journal of organizational behavior, 35(3), 434–446. https://doi.org/10.1002/job.1907
[34] Kordab, M., Raudeliūnienė, J., & Meidutė-Kavaliauskienė, I. (2020). Mediating role of knowledge management in the relationship between organizational learning and sustainable organizational performance. Sustainability, 12(23). https://doi.org/10.3390/su122310061
[35] Dekoninck, K., Létoquart, J., Laguri, C., Demange, P., Bevernaegie, R., Simorre, J. P., … & Collet, J. F. (2020). Defining the function of OmpA in the Rcs stress response. ELife, 9, e60861. https://doi.org/10.7554/eLife.60861
[36] Saeedipour, B., & Mirmoeini, F. S. (2015). Investigating the effectiveness of teaching self-directed learning components based on the Pintrich model on internal evaluation and mathematics course grades. Quarterly journal of research in classroom and virtual learning, 2(7), 53–64. https://etl.journals.pnu.ac.ir/article_1758.html
[37] Knapp, C. A., & Knapp, M. C. (2001). The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, organizations and society, 26(1), 25–37. https://doi.org/10.1016/S0361-3682(00)00005-2
[38] Hassan, O. A. G., & Marston, C. (2019). Corporate financial disclosure measurement in the empirical accounting literature: a review article. The international journal of accounting, 54(02), 1950006. https://doi.org/10.1142/S1094406019500069
[39] Duff, A. (2004). Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement. Accounting education, 13(4), 409–430. https://doi.org/10.1080/0963928042000306800
[40] Pajares, F. (2002). Gender and perceived self-efficacy in self-regulated learning. Theory into practice, 41(2), 116–125. https://doi.org/10.1207/s15430421tip4102_8
[41] Westermann, K. D., Bedard, J. C., & Earley, C. E. (2015). Learning the “craft” of auditing: a dynamic view of auditors’ on-the-job learning. Contemporary accounting research, 32(3), 864–896. https://doi.org/10.1111/1911-3846.12107
[42] Nellen, L. C., Gijselaers, W. H., & Grohnert, T. (2019). A meta-analytic literature review on organization-level drivers of team learning. Human resource development review, 19(2), 152–182. https://doi.org/10.1177/1534484319894756
[43] Reza Nemati Keshtali. (2019). Investigating the Effect of Problem Solving Styles on Auditor Objectivity: A test of the psychological-behavioral theory. Accounting and auditing studies, 10(40), 113–130, (In Persian). https://www.sid.ir/paper/961557/fa
[44] Liu, C., & Xu, C. (2021). The effect of audit engagement partner professional experience on audit quality and audit fees: early evidence from Form AP disclosure. Asian review of accounting, 29(2), 128–149. https://doi.org/10.1108/ARA-08-2020-0121
[45] Zydney, J. M., Warner, Z., & Angelone, L. (2020). Learning through experience: Using design based research to redesign protocols for blended synchronous learning environments. Computers & education, 143, 103678. https://doi.org/10.1016/j.compedu.2019.103678
[46] Urmetzer, S., Lask, J., Vargas-Carpintero, R., & Pyka, A. (2020). Learning to change: transformative knowledge for building a sustainable bioeconomy. Ecological economics, 167, 106435. https://doi.org/10.1016/j.ecolecon.2019.106435
[47] 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
[48] Song, Z., Yu, Y., & Zhan, J. (2023). The effects of industry specialist engagement signing auditors and review signing auditors on audit fees and audit quality: evidence from china. Journal of international accounting research, 22(3), 63–84. https://doi.org/10.2308/JIAR-2020-075
[49] Samagaio, A., & Felício, T. (2022). The influence of the auditor’s personality in audit quality. Journal of business research, 141, 794–807. https://doi.org/10.1016/j.jbusres.2021.11.082
[50] Al-Ateeq, B., Sawan, N., Al-Hajaya, K., Altarawneh, M., & Al-Makhadmeh, A. (2022). Big data analytics in auditing and the consequences for audit quality: A study using the technology acceptance model (TAM). Corporate governance and organizational behavior review, 6(1), 64–78. https://doi.org/10.22495/cgobrv6i1p5
[51] Payne, J. L., & Williamson, R. (2021). An examination of the influence of mutual CFO/audit firm tenure on audit quality. Journal of accounting and public policy, 40(4), 106825. https://doi.org/10.1016/j.jaccpubpol.2021.106825
[52] Purwanto, H., & Surjandari, D. A. (2021). The effect of competence, time budget pressure and audit complexity with motivation as moderation. Saudi journal of business and management studies, 6(9), 376–388. https://doi.org/10.36348/sjbms.2021.v06i09.003
[53] Gunn, J. L., Kawada, B. S., & Michas, P. N. (2019). Audit market concentration, audit fees, and audit quality: A cross-country analysis of complex audit clients. Journal of accounting and public policy, 38(6), 106693. https://doi.org/10.1016/j.jaccpubpol.2019.106693
[54] Porath, C., Spreitzer, G., Gibson, C., & Garnett, F. G. (2012). Thriving at work: toward its measurement, construct validation, and theoretical refinement. Journal of organizational behavior, 33(2), 250–275. https://doi.org/10.1002/job.756
[55] Herrbach, O. (2001). Audit quality, auditor behaviour and the psychological contract. European accounting review, 10(4), 787–802. https://doi.org/10.1080/09638180127400
[56] Leitner, Y. (2014). The co-occurrence of autism and attention deficit hyperactivity disorder in children – what do we know? Frontiers in human neuroscience, 8. https://doi.org/10.3389/fnhum.2014.00268
[57] Khoynejad, G. (2000). Research methods in educational sciences. Samt. (In Persian). https://b2n.ir/hm8490
[58] Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39–50. https://doi.org/10.1177/002224378101800104
[59] Tenenhaus, M., Vinzi, V. E., Chatelin, Y.-M., & Lauro, C. (2005). PLS path modeling. Computational statistics & data analysis, 48(1), 159–205. https://doi.org/10.1016/j.csda.2004.03.005
[60] Makari, H., Mir Arab, S. A., & Tabatabai, S. A. (2023). The relationship between knowledge level and company size with the relationship between auditor engagement and audit quality. Knowledge of management accounting and auditing, 12(46), 105-140. (In Persian). https://www.jmaak.ir/article_21536.html
[61] Ramezani, H. R., Azinfar, K., Roshan, H. G., & Fallah, R. (2022). The Role of Culture in Auditors’ Social Norms and Audit Quality in Iran’s Environmental Conditions. Health technology assessment in action, 6(1 SE-Articles), (In Persian). https://doi.org/10.18502/htaa.v6i1.11134
[62] Arad, H., Moshashaee, S. M., & Eskandari, D. (2020). The study of individual resilience levels, auditor stress and reducing audit quality practices in audit profession. Accounting and auditing review, 27(2), 154-179. (In Persian). https://doi.org/10.22059/acctgrev.2020.291564.1008294
[63] Sarraf, M., & Sarraf, F. (2020). The impact of job stress and resilience of auditors on audit quality. Journal of management accounting and auditing knowledge, 9(33), 260-267. (In Persian). https://www.jmaak.ir/article_15645.html?lang=en
