* تحریری، آرش.، پیری سقرلو، مهدی (1395). درک حسابرسان از مفهوم تردید حرفه ای در کار حسابرسی، فصلنامه بررسی های حسابداری و حسابرسی، دانشکده ی مدیریت دانشگاه تهران، دوره 23، شماره 1، بهار، ص 117-135.
* حاجیها، زهره.، گودرزی، احمد.، فتاحی، زهرا (1392). ارتباط ویژگی های تردید حرفه ای حسابرسان و قضاوت و تصمیم گیری آنها، فصلنامه علمی پژوهشی حسابداری مدیریت، سال ششم، شماره نوزدهم، زمستان، 43-59.
* حساس یگانه یحیی، کثیری حسین (1382). کاربرد مفهوم اهمیت در حسابرسی و تاثیر آن بر ظهار نظر حسابرسان مستقل، مطالعات حسابداری، شماره 2.
* قراباغی، حسین.، گروسی فرشی، میر تقی (1388). بررسی رابطه بین مدل پنج عاملی شخصیت و خشنودی شغلی در کارکنان کارخانه ی تراکتور سازی تبریز، مجله ی دستاوردهای روانشناختی دانشگاه شهید چمران، دوره ی 4، شماره 2، 113-128.
* کرمی، غلامرضا.، وکیلی فرد، حمیدرضا.، مزینانی، مهدی (1395). بررسی ارتباط بین فشار زمانی، پیچیدگی کار و اثربخشی حسابرسی در دیوان محاسبات کشور، دانش حسابرسی، سال شانزدهم، شماره 63، تابستان، 5-35.
* ناظمی، فاطمه.، آقا یوسفی، علیرضا.، شقاقی، فرهاد. (1392). بررسی ارتباط هوش معنوی ومؤلفههای شخصیت، فصلنامه روانشناسی نظامی؛ دوره 4، شماره 13، بهار، 70-79
* نیکومرام، هاشم.، هرمزی، شیر کوه.، رویایی، رمضانعلی.، رهنمای رودپشتی، فریدون (1395). بررسی تاثیر سوگیری های روانشناختی بر تردید حرفه ای حسابرس، پژوهش های تجربی حسابداری، سال ششم، شماره 23، زمستان، 122-148.
* ولیان، حسن.، عبدلی، محمد رضا.، کریمی، شبنم. (1396). طراحی مدل تحلیل تفسیری-ساختاری (ISM) عوامل موثر بر تردید حرفه‌ای حسابرسان، دو فصلنامه حسابداری ارزشی و رفتاری، سال دوم، شماره چهارم، پاییز و زمستان، 215-264.
* یعقوب نژاد احمد و رویایی رمضانعلی و کاوه، آذین فر (1391). ارتباط بین شاخص های مکتب تردید گرایی و کیفیت حسابرسی، حسابداری مدیریت، شماره چهاردهم، پاییز، 25-35.
* Agarwalla, S.K., Desai, N., Tripathy, A (2017). The impact of self-deception and professional skepticism on perceptions of ethicality, http://dx.doi.org/10.1016/j.adiac.2017.04.002
* Andreas, H., Zarefar, A., Rasuli, H. M. (2016). ANALYSIS OF FACTORS AFFECTING THE AUDITORS’ PROFESSIONAL SCEPTICISM AND AUDIT RESULT QUALITY-THE CASE OF INDONESIAN GOVERNMENT AUDITORS, I J A B E R, Vol. 14, No. 6, 3807-3817
* Anugerah, R. Nelly Sari, R. Frostiana, R. 2011. The Relationship between Ethics, Expertise, Audit Experience, Fraud Risk Assessment and Audit Situational Factors and Auditor Professional Skepticism. Department of Accounting, Faculty of Economics, Universities INDONESIA.
* Backof, A. G., Carpenter, T. D., & Thayer, J (2016). Auditing complex estimates: the impact of judgment frameworks and management-provided evidence on auditors' professional skepticism. Working paper. University of Georgia and University of Virginia.
* Bédard, J. & Chi, M. T. H (1993). Expertise in auditing. A Journal of Practice & Theory, 12 (Supplement): 21-45.
* Brown, K. W., Ryan, R. M., & Creswell, J. D (2007). Mindfulness: Theoretical foundations and evidence for its salutary effects. Psychological Inquiry, 18 (7), 211–237.
* Bunge, M (1991). A skeptic's beliefs and disbeliefs. New Ideas in Psychology, 9(2), 131–149
* Cohen, J., Krishnamoorthy, G., Peytcheva, M., & Wright, A (2013). How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?, Accounting Horizons, 27(3), 579-601.
* Coppage, R., & Shastri, T (2014). Effecting applying professional skepticism to improve audit quality. The CPA Journal, 24-28.
* De Fruyt, P. and Salgado, J. F (2003). Applied personality psychology: Lessons learned from the IWO field. European Journal of Personality, 17: 123-131.
* Deloitte (2009). Perspectives on professional judgment and professional skepticism. Deloitte Development LLC.
* Duckworth, A. L., Weir, D., Tsukayama, E., & Kwok, D (2012). Who does well in life? Conscientious adults excel in both objective and subjective success. Frontiers in Personality Science and Individual Differences, 3(356), 1-8 (pdf)
* Fogelin, R. J (1994). Pyrrhonian reflections on knowledge and justification. New York, NY: Oxford University Press.
* Ford, G. T., Smith, D. B., & Swasy, J. L (1990). Consumer skepticism of advertising claims: Testing hypotheses from economics of information. Journal of Consumer Research, 16(4), 433–441.
* Glover, S.M. & Prawitt, D. F (2013). Enhancing Auditor Professional Skepticism. Available at: http: //www.thecaq.org/docs/research/skepticismreport.pdf.
* Hogan, C. E., Rezaee, Z., Riley, R. A., Jr., & Velury, U. K (2008). Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 27(2), 231–252
* Hoseini, S.H., Nikomaram, H. & Rezaei, A (2015). Influencing factors explain the auditors' professional skepticism relying on individual aspects. Journal of Management Accounting, (24): 13-27 (in Persian)
* Hurtt, K., H. Brown-Liburd, C.E. Earley, G. Krishnamoorthy (2015). Research on auditor professional skepticism – Literature synthesis and opportunities for future research. Auditing: A Journal of Practice and Theory (Supplement): 45-97.
* Hurtt, R. K (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149–171.
* Hurtt, R. K., Brown-Liburd, H., Earley, C. E., & Krishnamoorthy, G (2013). Research on auditor professional skepticism: literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 45-97.
* Hurtt, R.K. 2007. Professional Skepticism: An Audit Specific Model and Measurement Scale. Auditing: A Journal of Practice and Theory. Vol. 29, No. 1, 2010,pp: 149-171
* Ion, J. N., Myers, L. A. and Omer, C. T. (2010). "Exploring the Term of the Auditor-client relationship and the quality of Earnings: A case for Mandatory Auditor rotation?" The Accounting Review ,Vol. 78, Issue 3, pp. 779-799.
* Korotkov D, Hanna E. The five factor model of personality: strengths and limitations in predicting Health status, sick-role and illness behavior. Pers Individ Dif 2004; 36, 187-199.
* Kruglanski, A. W (1990). Motivations for judging and knowing: Implications for causal attribution. The handbook of motivation and cognition. Foundation of social behavior. New York, NY: Guilford Press
* Kurtz, P (1992). The new skepticism: Inquiry and reliable knowledge. Buffalo, NY: Prometheus Books.
* Linn, M. C., de Benedictis, T., & Delucchi, K (1982). Adolescent reasoning about advertisements: Preliminary investigations. Child Development, 1599–1613.
* Mangleburg, T. F., & Bristol, T (1998). Socialization and adolescents' skepticism toward advertising. Journal of Advertising, 27(3), 11–21.
* McGinn, M (1989). Sense and certainty: A dissolution of skepticism. New York, NY: Basil Blackwell, Inc.
* McPhail, K (2004). An Emotional Response to the State of Accounting: Developing Accounting Students, Emotional Intelligence, Critical Perspectives on Accounting, 15, pp.629-48.
* Obermiller, C., & Spangenberg, E. R (1998). Development of a scale to measure consumer skepticism toward advertising. Journal of Consumer Psychology, 7(2), 159-186
* Out, Umoren Adebimpe., Elias, Asogwa Ikenna. (2017). Auditor Scepticism and Financial Crises: The Nigerian Factor, Journal of Finance and Accounting, 5(4): 123-130, doi: 10.11648/j.jfa.20170504.11
* Quadackers, L. M., T. L. C. M. Groot and A. Wright (2009). Auditors’ Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions. Working paper. VU University Amsterdam.
* Securities and Exchange Commission (SEC) (2010). Commission statement in support of convergence and global accounting standards. Washington, D.C.: Government Printing Office.
* Shanteau, J (1992). Competence in experts: The role of task characteristics, Organizational Behavior and Human Decision Processes, 53(2): 252–266.
* Stough, C. L (1969). Greek skepticism. Berkeley, CA: University of California Press, Ltd.
* Sweeney, B. and Pierce, B (2004), “Management control in audit firms: a qualitative examination”, Accounting, Auditing & Accountability Journal, Vol. 17 No. 5, pp. 779-812.
* The Institute of Internal Auditors (2012). International Standards for the Professional Practice of Internal Auditing (Standards), 3-26
* Webster, D. M., & Kruglanski, A. W (1994). Individual differences in need for cognitive closure. Journal of Personality and Social Psychology, 67(6), 1049.
* Wright, W. F (1988). Audit judgment experience and consensus, in Ferris, K. R (ed.), A Critical Analysis, Columbus, OH: Century VII Publishing Company, pp. 305–328.
)