Alleyne Ph., Hudaib M, Pike R. (2013), Towards a conceptual model of whistle-blowing Intentions among external auditors, The British Accounting Review; 45:10–23.
Asiye Toker Gokce .(2013), Relationship between whistle-blowing and job satisfaction and Organizational loyalty at schools in Turkey, Educational Research and Reviews, 8(14): 1186-1197.
Asaoka, D. A behavioral analysis of whistleblowing at Japanese firms. Humanit Soc Sci Commun 7, 95 (2020).
Beigi Harchegani E, Banimahd B, Raiiszade S M R, Royaee R. (2017) , The Effect of Auditors’ Feature Machiavellian behavior on Their Whistle Blowing, Iranian journal of Value & Behavioral Accounting, 1 (2) :65-95 (in persian).
Beigi Harchegani E, Banimahd B, Raiiszade S M R, Royaee R. (2018), Motivational Values and Auditor's Ethical Whistle Blowing about Wrongdoing , Ethics in science and Technology, 12 (4) :120-135 (in persian).
Banimahd B, Golmohamadi A.(2018), Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession. Valued and Behavioral Accountings Achievements ; 2 (3) :61-83 (in persian).
Brennan, N. and J. Kelly (2007). “A Study of Whistle-Blowing among Trainee Auditors”, British Accounting Review, Vol. 39: 61–87.
Bartlett, M. L. (2015), “Type of Fraud and Whistleblowing Anonymity: Do Situational Factors Affect Employees’ Intent to Report Fraud?”,Unpublished Doctoral Dissertation, Capella University, Minneapolis.
Cho, Y. J. & Song, H. J. (2015). Determinants of whistleblowing within government agencies. Public Personnel Management, 44(4): 450–472.
Dart E. (2011), UK investors’ perceptions of auditor independence, British Accounting Review; - 43: 173–185.
Dibakia P, shokri cheshmeh sabzi A, moradzadeh fard M. Effect of accountants’ moral awareness and moral judgement on whistleblowing intention: The moderating role of perceived moral intensity. AAPC. 2022; 6 (12) :168-212 (in persian).
Domino, M.A., Wingreen, S.C., & Blanton, J.E. (2015). Social cognitive theory: The antecedents and effects of ethical climate fit on organizational attitudes of corporate accounting professionals—a reflection of client narcissism and fraud attitude risk. Journal of Business Ethics, 131(2): 453–467.
Dulati,H. and dehimpour. M.(2017). The effect of organizational whistle-blowing on increasing organizational transparency with the mediation of organizational voice (case study: employees of maritime organizations), Journal of teaching in marine sciences. 5)4:(164-179( in persian).
Dungan, J. A., Young, L. & Waytz, A. (2019). “The power of moral concerns in predicting whistleblowing decisions”. Journal of Experimental Social Psychology, 85, 103848.
Ghasemi. M. (2011). Legal accounting knowledge: famous fraud whistleblowers.Hesabdar lournal.(240). 44-47. ( in persian)
Heidari Tafreshi , Gholamhossein (2012), The Approach of Modeling Structural Equations in Explaining the Relationship between the Style of Love and the Source of Control in Marital Satisfaction, Educational Administration Research, 3(11): 23-44 (in persian).
Hooman. H (2009). Modeling of structural equations using Laserl software.Tehran.Samt publication. (in persian).
.Hrgnhan. B. R. & Olson, M.H. (2007), Introduction to learning theory. Translated by Ali Akbar Saif. 7 ED. Tehran: Doran publish. (In Persian).
Hwang, D.B.K. & Chen, Y. & Staley, A.B. & Tsai, Y. (2013), A comparative study of the propensity Of whistle-blowing: empirical evidence from China, Taiwan, and the United States, International Journal of Accounting and Financial Reporting, 3(2): 202-224.
I Wayan & Irianto,Gugus.(2019). SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara.4.
Kaplan, S. E., & Whitecotton, S. M. (Spring 2001), An examination of auditors reporting intentions When another auditor is offered client employment. Auditing, Journal of Practice and Theory, 20 (1):45-63.
Lavena, C.F. (2016),Whistle-blowing: individual and organizational determinants of the Decision to report wrongdoing in the federal government, American Review of Public Administration, 46 (1): 113–136.
Liyanarachchi, G. A., & Adler, R. (2011), Accountants’ whistle-blowing intentions: The impact Of retaliation, age, and gender, Australian Accounting Review, 21(2): 167–182.
Magner N, Welker RB, Campbell TL. (1996), Testing a model of cognitive budgetary participation Processes in a latent variable structural equations framework, Accounting and Business Research, 27(1): 41-50.
Makizadeh F & Bigdeli Z. (2014), Theory of Social Cognition: An Effective Approach to Information Behaviors, Library and Information Science Research, 8 (2):131-147. (in persian).
Mehrani S, Saghafi A, Mosakhani M & Seyasi S. (2011), Factors Affecting Iranian Certified Public Accountant's Ethical Decision Making , Ethics in science and Technology, 6 (3) :6-12 (in persian).
Moayyer Mohammadi, M., Beygi Habibabadi, A., Pashaei, H. (2020). The Jurisprudential and Legal Principles of "Whistle-Blowing" in Accordance with American Law. Researches in Jursiprudence, 8(16): 369-390. (in persian).
Mohannad, O., Zalailah, S. & Mohi, N. (2017). The mediating effect of job satisfaction on the relationship between personality traits and premature sign-off. Academy of Accounting and Financial Studies Journal, 21 (2): 1-17.
Moshashaei, S., Hashemi, S., Foroughi, D. (2018). The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit. Accounting and Auditing Review, 25(3): 415-432. (in persian).
Namazi, M., Ebrahimi, F. (2016). Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant. Empirical Studies in Financial Accounting, 13(49): 1-28. (in persian).
Namazi, M., Ebrahimi, F. (2015). Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud. Journal of Iranian Accounting Review, 2(5): 109-133. (in persian).
Nasr Esfahani A, Alinaghian N & Safari A. (2016), Impact of Organizational Culture Factors and Organizational Structure Factors on Whistle-blowing Intention in Organization, University of Tehran Public Administration Journal, 8 (3): 437-458 (in persian).
Near J, Miceli M. (1985), Organizational dissidence: The case of whistle-blowing, Journal of Business Ethics, 4: 1–16.
NEJAD TOOLAMI, B., & Rahnamay Roodposhti, F., & NIKOOMARAM, H., & VAKILIFARD, H. (2020). Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 6(4):47-75. (in persian).
Patel, C. (2003), Some cross-cultural evidence on whistle-blowing as an internal control mechanism, Journal of International Accounting Research, 2(1): 69-96.
Rahmani, H., Rajabdoory, H., Khoramin, M. (2017). Investigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting. Journal of Management Accounting and Auditing Knowledge, 6(24): 135-144. (in persian).
Sarikhani M, Izadinia N, Daei-Karimzadeh S. Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective. AAPC. 2019; 3 (6):105-135(in persian).
Seifert, D. L., Sweeney, J. T., Joireman, J. and J. M. Thornton (2010), “The Influence of Organizational Justice on Accountant Whistleblowing ”, Accounting, Organizations and Society, Vol. 35, pp. 707-717.
Soni, F., Maroun, W. and N. Padia (2015), “Perceptions of Justice as a Catalyst for Whistle-Blowing by Trainee Auditors in South Africa”, Meditari Accountancy Research, 23(1):118-140.
Wise, T. D. (1995), An Analysis of Factors Proposed to Affect the Decision to Blow the Whistle on Unethical Acts, Dissertation of Doctor of Philosophy, Louisiana Tech University.
Zakaria, Maheran & Razak, Siti & Yusoff, Muhammad Saiful Anuar. (2016), The Theory of Planned Behaviour as a Framework for Whistle-Blowing Intentions, Review of European Studies. 8. P.221.