بررسی رابطه سبک رهبری مدیران با هشداردهی(سوت زنی) در موسسات حسابرسی: با تاکید بر نظریه‌های هوش هیجانی و هویت اجتماعی

Al-Absy, M.S.M., K.N.I.K. Ismail, and S. Chandren.(2019). Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia. Journal of Humanities and Social Sciences 13(6): 917-922.

Alleyne, Ph., M. Hudaib. and R. Pike.(2013). Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review 45(1): 10-23.

Anvari, F., M. Wenzel, L. Woodyatt, and S.A. Haslam.(2019). The social psychology of whistleblowing: An integrated model, Organizational Psychology Review 9(1): 41-67.

Association of Certified Fraud Examiners(ACFE). (2020). Report to the Nation on Occupational Fraud and Abuse.

Banimahd B, Golmohamadi A. Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession. journal of Value & Behavioral Accounting. (2017); 2(3): 61-86. (In Persian).

Barzideh, F., Babajani, J., Ghorbanizadeh, V., Abdollahi, A. (2018). Explanation and development of an identity pattern in audit judgment. Financial Accounting Knowledge, 5(2), 1-34. (In Persian).

Boyle, E.J., Schwarzbach,H.R, Cooper, E.A,(2016). "The importance of emotional intelligence traits for auditors," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, 12(2), 151-166.

Brown, M.E., and L.K. Trevino. (2006). Ethical leadership: A review and future directions. The Leadership Quarterly 17(6): 595–616.

Cheng, J., H. Bai, and X. Yang.(2019). Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model. J Bus Ethics, 155(1): 115–130.

Cintya, L., and A.I. Yustina.(2019).From Intention to Action in Whistleblowing: Examining Ethical Leadership and Affective Commitment of Accountants in Indonesia. International Journal of Business 24(4): 412-433.

Coady, P., Byrne, S., & Casey, J. (2018). Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements. Accounting Education, 27(1): 120 - 94.

Copeland, M.K. (2015), "The Importance of Ethics and Ethical Leadership in the Accounting Profession", Research on Professional Responsibility and Ethics in Accounting,19(1): 61-98.

Culiberg, B., and K.K. Mihelič.(2017). The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda. Journal of Business Ethics, 146(4): 787–803.

Daryaee, M., Nikoomaram, H., Khan mohammadi, M. (2020). The Effect of Organizational Culture on Whistle-Blowing Intention in Audit Profession. The Financial Accounting and Auditing Researches, 12(46): 27-50.(In Persian).

DeConinck, J. B.(2015). Outcomes of ethical leadership among salespeople, Journal of Business Research 68(5): 1086-1093.

De Hoogh, A. H. & Den Hartog, D. N. (2008). Ethical and despotic leadership, relationships with leader's social responsibility, top management team effectiveness and subordinates' optimism: A multi-method study. The Leadership Quarterly, 19(3): 297-311.

Gao. L. Brink. A.(2017). Whistblowing Studies in accounting research: A review of experimental studies on determinants of whistblowing. Journal of Journal of Accounting Literature, 38(1): 1–13.

Geng, X. (2021). The Effects of Perceived Leader Emotional Intelligence and Group Prototypicality on Subordinate Whistleblowing Intentions. Journal of Forensic Accounting Research.

Goleman, D. (1998). What Makes a leader?. Harvard Business Review,76(6),93-102.

Hosseyni, S., safari gerayli, M., Valiyan, H. (2021). Auditor Effectiveness Attitudes in Negotiating on the Auditor Objectivity: Analysis of the Role of Professional Identity. Financial Accounting Knowledge, 8(3), 175-200. (In Persian).

Kalshven, K., D. Den Hartogh, and A. De Hoogh.(2011). Ethical at work questionnaire (ELW): Development and validation of a multidimensional measure. The leadership quarterly, 22(1): 51-69.

Kashanipour M, Karami G, Khanifar H, Shabani K. (2020). Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior. journal of Value & Behavioral Accounting.4(8): 63-91. (In Persian).

Khosroabadi, T., Banimahd, B., pourzamani, Z. (2021). The Relationship between Leadership Style and Organizational Identity and Individual Effectiveness in Audit Institutions (A Comparative Study of Audit Institutions in the Public and Private Sector). Journal of Management Accounting and Auditing Knowledge, 10(40): 335-353. (In Persian).

Koh Hian & Boo elfred.(2004). Organizational ethics and employee satisfaction and commitment, Management Decision, 42(5): 677-693.

Kordestani, G., Rajabdorri, H. (2021). The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect. Accounting and Auditing Review, 28(1), 135-160. (In Persian).

Latan, H., C.M. Ringle, and C.J.C Jabbour.(2016). Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects. Journal of Business Ethics, 152 (2): 573-588.

Lee, G., and X. Xiao.(2018).Whistleblowing on accounting-related misconduct: A synthesis of the literature. Journal of Accounting Literature, 41(1): 22–46.

Liu, Y., S. Zhao, R. Li, Z. Lulu, and F. Tian.(2018). The relationship between organizational identification and internal whistle-blowing: the joint moderating effects of perceived ethical climate and proactive personality. Review of Managerial Science, 12(1): 113- 134.

Loyens, K., and W. Vandekerckhove.(2018). Whistleblowing from an International Perspective: A Comparative Analysis of Institutional Arrangements. Administrative Sciences, 8(3): 1-16.

Mashayekhi, B and Eskandari, G. (2016).Investigating the Relationship between the Components of Emotional Intelligence and Auditor's Judgment. Journal of Audit Science, 17(66),61-80. (In Persian).

Mashayekhifard S, Pourzamani Z, Jahanshad A.(2019). The Role of Mediating the Auditor's Philosophic - Mindedness on the Affects Social Trust and Social Identity on Professional Judgment. journal of Value & Behavioral Accounting., 4(7) :23-62.( In Persian).

Mesmer-Magnus, Jessica & Viswesvaran, Chockalingam (Vish) & Jacob, Joseph.(2010). Emotional Intelligence, Individual Ethicality, and Perceptions. Revista de Psicología del Trabajo y de las Organizaciones, 26(1): 35-45.

Muslim, M., Ahmad, H., & Rahim, S. (2019). The effect of emotional, spiritual and intellectual intelligence on auditor professionalism at the inspectorate of South Sulawesi Province. The Indonesian Accounting Review, 9(1), 73-84.

Near, J., Miceli, M. (2016). After the wrongdoing: What managers should know about whistleblowing. Journal of Business Horizons, 59(1): 105-114.

Near, J.P.(2020).Review of Whistleblowing, Toward a New Theory by Kate Kenny. J Bus Ethics 165(4): 753-755.

Nikjoo, M., Ghanbari, M., Jamshidinavid, B., Masoudi, J. (2021). Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls. Financial Accounting Knowledge, 8(3), 81-124. (In Persian).

Nikkar, B., Azadi, K., Banimahd, B., Bagersalimi, S. (2020). Psychological Empowerment and Whistle-Blowing in the Auditing Profession: A Test of Psychological safety Theory. Journal of Management Accounting and Auditing Knowledge, 9(34), 47-58. (In Persian).

Qian J, Wang B, Han Z and Song B. (2017). Ethical Leadership, Leader-Member Exchange and Feedback Seeking: A Double-Moderated Mediation Model of Emotional Intelligence and Work-Unit Structure. Front. Psychol, 8(1174): 1-11.

Rabie, M. O., & Abdul Malek, M. . (2020).Ethical Leadership and Whistleblowing: Mediating Role of Stress and Moderating Effect of Interactional Justice. SEISENSE Journal of Management,3(3),1-11.

Resick, C. J., Martin, G. S., Keating, M. A., Dickson, M. W., Kwan, H. K. & Peng, C. (2011). What ethical leadership means to me: Asian, American, and European perspectives. Journal of Business Ethics, 101(3), 435-457.

Rezaei., N., Banimahd, B., Hosseini, S.H. (2018). The impact of organizational identity and the words of the independent auditor's professional skepticism. Journal of Auditing Science, 18(71), 175-199 .(In Persian).

Riketta,M.(2005),"Organizational identification:A metaanalysis", Journal of Vocational Behavior, 66(2): 358-384.

Royai, R., Talebnia, GH., Hassas Yeganeh, Y., Jalili, S. (2013). The Impact of Auditors Perception of Authentic Leadership and Ethical Organizational Culture on Reduced Audit Quality Practices. Iranian journal of management sciences, 7(25), 1-20. (In Persian).

Sadri, M., Aliahmadi, S. (2019). The Effect of Time Budget Pressure and Client Pressure on the Auditor's Judgment with Emphasis on Emotional Intelligence. Financial Accounting Knowledge, 6(3), 119-139.(In Persian).

Sarikhani, M., Izadinia, N., Daei-Karimzadeh, S. (2019). Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity. Financial Accounting Knowledge, 6(1), 75-105. (In Persian).

Schwartz, M. S. (2016). Ethical decision-making theory: An integrated approach. Journal of  Business Ethics, 139(4), 755–776.

Shahabi, S., Rezaei, F. (2021). The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing. Journal of Management Accounting and Auditing Knowledge, 10(39), 79-88.(In Persian).

Shakeel, F., P.M. Kruyen, and S.V. Thiel. (2019). Ethical Leadership as Process: A Conceptual Proposition, Public Integrity, 21(6): 613-624.

Shih, H.A., Susanto, E.(2010). Conflict management styles, emotional intelligence, and job performance in public organizations. International Journal of Conflict Management, 21( 2), 147 - 168.

Taylor, E. Z., and M. B. Curtis.(2010). An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting. Journal of Business Ethics 93(1): 21-37.

Tuan Mansor, T. M., Mohamad Ariff, A., & Hashim, H. A. (2020). Whistleblowing by auditors: the role of professional commitment and independence commitment. Managerial Auditing Journal, 35(8), 1033-1055.

Valiyan, H., Safari gerayeli, M., Hassanpour, D. (2020). Professional and organizational identity of auditors and commercialization in auditing firms. Journal of Audit Science, 20(78) ,356-391. (In Persian).

Walumbwa, F. O., D. M. Mayer, P. Wang, H. Wang, K. Workman, and A.L. Christensen.(2011). Linking ethical leadership to employee performance: The roles of leader- member exchange, self-efficacy, and organizational identification. Organizational Behavior and Human Decision Processes, 115(2): 204–213.

Warren, D.E. and M. Alzola.(2009). Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity. Group Decision and Negotiation, 18(1): 41-56.

Yang, L, Brink, AG, Wier, B. (2018). The impact of emotional intelligence on auditor judgment. Int J Audit, 22(1): 83–97.

Yoshida Y, Sandall J. (2013). Occupational burnout and work factors in community and hospital midwives: A survey analysis. Midwifery, 29(8): 921-926.

Yuan L, Vu M-C, Nguyen TTN. (2018). Ethical leadership, leader-member exchange and voice behavior: Test of mediation and moderation processes. China: Proceedings of the 2018 2nd International Conference on Management Engineering, Software Engineering and Service Sciences.33–42.

Zhang, F.W.,J.q. Liao, and J.m. Yuan.(2016). Ethical leadership and whistleblowing: Collective moral potency and personal identification as mediators. Social Behavior and Personality: An international journal 44(7): 1223-1232.