اثر سوگیری شناختی دانشجویان کارشناسی ارشد حسابدارای بر دقت قضاوت آنها با توجه به رفتار هزینه و نحوه ارائه اطلاعات

ابراهیمی، ابراهیم؛ اسماعیل زاده، حجت. (1394). سوگیری­های شناختی در قضاوت حرفه ای حسابرسی. مطالعات حسابداری و حسابرسی: 4 (13). 94-87.

جلیلی، آرزو؛ مشیری، اسمعیل. (1392). ابتکارات ذهنی در به­کارگیری رویه­های حسابداری مدیریت. فصلنامه علمی پژوهشی دانش حسابداری و حسابرسی مدیریت: 2 (6) 50-41.

حیدری، مهدی. (1393). بررسی تأثیر عامل رفتاری اعتماد به نفس بیش از حد مدیریت بر چسبندگی هزینه: نقش تعدیلی عوامل اقتصادی و عوامل مبتنی بر نظریه نمایندگی در آن. بررسی‌های حسابداری و حسابرسی: 21 (2). 172-151.

زارع، حسین؛ عبداله زاده، حسن. (1393). کاربرد آزمون­ها در روان شناسی شناختی. تهران: نشر دانشگاه پیام نور.

عبدلی، محمدرضا؛ غلامی، مرضیه. (1395). تأثیر بیش اطمینانی مدیران بر چسبندگی هزینه­ها. فصلنامه علمی پژوهشی حسابداری مدیریت: 9 (29) 30-15.

کردستانی، غلامرضا؛ مرتضوی، مرتضی. (1391). بررسی تأثیر تصمیمات سنجیده مدیران بر چسبندگی هزینه­ها. بررسی­های حسابداری و حسابرسی: 19 (67). 90-73.

نیکومرام، هاشم؛ رهنمای رودپشتی، فریدون؛ هیبتی، فرشاد و یزدانی، شهره. (1391). تأثیر سوگیری شناختی سرمایه­گذاران بورس اوراق بهادار تهران بر ارزشیابی سهام. فصلنامه علمی پژوهشی دانش مالی تحلیل اوراق بهادار: 5 (1)، 81-65.

هرمزی، شیرکو؛ نیکومرام، هاشم؛ رویایی، رمضانعلی و رهنمای رودپشتی، فریدون. (1395). بررسی تأثیر سوگیری­های روانشناختی بر تردید حرفه ای حسابرس. پژوهش‌های تجربی حسابداری: 6 (22) 142-117.

Abdoli, M. And Gholami, M. (2016). The impact of overconfidence managers on cost stickiness. Journal of quarterly accounting management, 9 (29) ,15-30. (In Persian)

Allinson, C. W. , Hayes, J. (1996). The Cognitive Style Index: A measure of intuition-analysis for organizational research, Journal of Management Studies, 33 (1) , 119-135.

Anderson, M. , banker, R. and Janakiraman, S. (2003). Are selling, general and administrative costs "sticky"? Journal of accounting research,

Balota, D. and Marsh, E.) 2004 (. Cognitive Psychology: An Overview, In Balota, D. and Marsh, E. (Eds.). Cognitive Psychology: Key Readings (Psychology Press, New York. 41 (1) , 47-63.

Banker, R. , Potter, G. and Srinavasan, D. (2000). An empirical investigation of an incentive plan that includes nonfinancial performance measures. Journal of the accounting review, 75 (1) , 65-92.

Banker, R. C and M. R Mashruwala. (2011). Managerial optimism, prior period sale changes and sticky cost. Working paper, university of Illinoisat Chicago available at: https: //www. researchgate. net/publication/253235814_Managerial_Optimism_Prior_Period_Sales_Changes_and_Sticky_Cost_Behavior

Brehmer, B. (1971). Subjects ability to use functional rules. Psychonomic Science, 24 (6) , 259-260.

Charupat, N. and Deaves, R. (2003). How behavioral finance can assist financial planners. Michael DeGroote School of Business Germany, 1-13.

Chen, C. X. , Gores, T. and Nasev, J. (2013). Managerial Overconfidence and Cost Stickiness. Available at: http: //ssrn. com/abstract=2208622.

Cooper, R. and Kaplan, R. S. (1992). Activity-based systems: Measuring the costs of resource usage. Accounting Horizons (September) , 1–13.

Dalla Via, N. D. (2012). Three essay in behavioral management accounting. Ph. D. thesis, ca'foscari Veniza University.

Ebrahimi, E and esmaeilzade, H. (2015). Cognitive biases in auditing professional judgment. Journal of the accounting and auditing studies, 4 (13) , 87-94. (In Persian)

Fuson, K. C. and Abrahamson, D. (2005). Understanding ratio and proportion as an example of the apprehending zone and conceptual-phase problem-solving models J. Campbell (Ed.). Handbook of Mathematical Cognition, 213-234.

Gerrig, R. and Zimbardo, P. (2008). Psychology and Life (18th edition). Pearson Education: Boston.

Gigerenzer, G. (2008). Gut Feelings: Short Cuts to better Decision Making. Penguin Books: London.

Gores, T. (2015). Three Essays on Behavioral Aspects in Accounting and Economics. PhD thesis, Universität zu Köln Available at: http: //nbn-resolving. de/urn: nbn: de: hbz,38-61915.

Guiler, W. S. (1946). Difficulties encountered in percentage by college freshmen. Journal of Educational Research, 40 (2) , 81-95.

Heidari, M. (2014). Examining managerial overconfidence behavioral explanation effect on cost stickiness: comparison with economic and agency theory based factor. Journal of the accounting and auditing review, 21 (2) , 151-172. (In Persian)

Heuer, R. (1999). Psychology of Intelligence Analysis, Center for the Study of Intelligence, Central Intelligence Agency. Washington.

Hormozi, SH. , Nikoumaram, H. , Royayi, R. And Rahnama roodposhti, F. (2017). The effect of psychological biases on auditors' professional skepticism. Journal of empirical research in accounting, 6 (22) ,117-142. (In Persian)

Ittner, C. , Larcker, D. and Meyer, M. (2003). Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review, 78 (3) , 725-758.

Jalili, A. And Moshiri, E. (2013). Mental biases in management accounting concepts. Journal of quarterly management auditing and accounting knowledge, 6 (2) , 50-41. (In Persian)

Kordestani, GH. And Mortezavi, M. (2012). Examining effect of managers' deliberate decision on cost stickiness. Journal of accounting and auditing review, 19 (67) , 73-90. (In Persian)

Kungu, B. W. (2016). The effect of cognitive biases on individual investment decisions at the Nairobi securities exchange. Available at: http: //www. erepository. uonbi. ke: 8080/xmlui/handle/11295/99069

McCray, G. , Purvis, R. and McCray, C. (2002). Project Management under Uncertainty: The Impact of Heuristics and Biases. Project Management Journal, 33 (1) , 49-57.

Nikoumaram, H. , Rahnamaroodposhti, F. , Heibati, F. And Yazdani, SH. (2012). Investors' cognitive biases effect on stock valuation. Journal of financial knowledge of securities analysis: 5 (1) , 65-81. (In Persian)

Noreen, E. and Soderstrom, n. (1994). Are overhead costs strictly proportional to activity? Evidence from hospital service departments. Journal of Accounting and Economics, 17 (1-2) , 255-278.

Parker, M. and Leinhardt, G. (1995). Percent: A privileged proportion, Review of Educational Research, 65 (4) ,421-481.

Piatelli-Palmarini, M. (1994). Inevitable Illusions: How Mistakes of Reason rule our Minds, John Wiley and Sons: New York.

Serfas, S. (2011). Cognitive Biases in the Capital Investment Context Theoretical Considerations andEmpirical Experiments on Violations of Normative Rationality. Dissertation. Chemnitz University of Technology.

Sheets, C. A. and Miller, M. J. (1974). The effect of cue-criterion function form on multiple-cue probability learning. The American Journal of Psychology, 87 (4) ,629-641.

Taylor, S. (1982). The availability bias in social perception and interaction. In Kahneman, D. , Slovic, P. and Tversky, A. (Eds.). Judgment under Uncertainty: Heuristics and Biases (Cambridge University Press, (1982) , 190-200.

Tversky, A. and Kahneman, D. (1981). The framing of decisions and the psychology of choice. Science, 211 (4481) , 453-458.

Venezky, R. L. and Bregar, W. S. (1988). Different levels of ability in solving mathematical word problems. Journal of Mathematical Behavior, 7 (2) , 11-34.

Xu, J. and Sim, J. W. (2017). Are costs really sticky and biased? Evidence from manufacturing listed companies in China: 49 (55). 5601-6613.

Zaree, H. And Abdollahzade, H. (2014). Exams application in the cognitive psychology. payam nour university books: Tehran. (In Persian)