بررسی تاثیر ویژگی های کمیته حسابرسی و ارائه گزارش کنترل های داخلی بر کیفیت سود

منابع

الف. فارسی

خواجوی، شکرالله و قدیریان آرانی، محمدحسین (1394)، بررسی تأثیر کیفیت سود بر تجدید ارائه صوت‌های مالی، پیشرفت‌های حسابداری، 7 (2)، 59-84.

فخاری، حسین و فقیه، محسن (1396)، مطالعه اثر تعدیل‌کنندگی سازوکارهای راهبری شرکتی بر ارتباط بین مدیریت سود و قدرت پیش‌بینی کنندگی سود در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران، پیشرفت‌های حسابداری، 9(10)، 125-167.

محمدزاده سالطه، حیدر و بادآورنهندی، یونس و اسماعیل­نژاد، مجید (1394)، بررسی تأثیر نظام راهبری شرکت بر ارزش شرکت با تأکید بر کارایی سرمایه‌گذاری در شرکت­های پذیرفته‌شده در بورس اوراق بهادار تهران، فصلنامه بررسی‌های حسابداری و حسابرسی،22 (1)، 142-125.

مرادی، محمد و حسین­زاده، سهراب (1396)، نقش راهبری شرکتی در ورشکستگی شرکت­ها: قبل و بعد از دستورالعمل کنترل­های داخلی، پژوهش­های حسابداری مالی، 9(3)، 90-67.

ب. انگلیسی

Aini, A., Takiah, M. I., Pourjalali, H. & Teruya, J. (2006). Earnings management in Malaysia: A study on effects of accounting choices. Malaysian Accounting Review, 5(1), 185-207.

Becker, C. L., Defond, M. L., Jiambalvo, J. & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1-24.

Benjamin, E. H. & Michael, S. W. (2003). Boards of directors as an endogenously determined institution: A survey of the economic literature, Economic Policy Review, 16(5), 7-26.

Carcello, J. and Neal, T. (2003). Audit committee characteristics and auditor dismissals following ‘new’ going-concern reports, The Accounting Review, 78(1), 95-117.

Chen, Ch., Li, T., Shao, R. & Zheng, S. (2019). Dynamics of deterioration in internal control reported under SOX 404, International Review of Economics & Finance, 61(1), 228-240.

De Angelo, L. (1986). Accounting number as market valuation substitute, The Accounting Review, 61(3), 400-420.

Dechow, P. & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors, The Accounting Review, 77(2)5, 35-59.

Defond, M. L., Hann, R. N. & Hu, X. (2005). Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research, 43(2), 153-193.

Dhaliwal, D., Naiker, V. & Navissi, F. (2010). The association bwtween accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787-827.

Fakhari, H. & Faghih, M. (2017). A study of moderating effect of corporate governance on the relationship between earning management and earning predictability in TSE. Journal of Accounting Advances, 9(1), 125-169. (In Persian)

Farber, D. (2005). Restoring trust after fraud: Does corporate governance matter? The Accounting Review, 80(2), 539-561.

Francis, J., R. LaFond, P., Olsson & K., Schipper. (2005). Costs of equity and earnings attributes. The Accounting Review, 79(4), 967-1010.

Garven, S. A. (2015). The effect of board and audit committee characteristics on real earnings management: Do boards and audit committees play a role in its constraint? Academy of Accounting and Financial Studies Journal, 19, 1-15.

Gu, Z., Lee, C. W. J. & Rosett, J. G. (2005). What determines the variability of accounting accruals? Review of Quantitative Finance and Accounting, 24, 313-334.

Hamdan, A. & Mushtaha, S. (2011). The relationship between audit committee characteristics and type of auditor’s report: An empirical study on the public shareholding industrial companies listed at amman bourse. The Arab Journal of Accounting, 14, 109-163.

Heather, M. Hermanson. (2000). An analysis of the demand for reporting on internal control. Accoounting Horizons, 14(3), 325-341.

Huang, H. (2019). Audit committees and systematic risk: Evidence from Taiwan’s regulatory change, The North American Journal of Economics and Finance, 47, 477-491.

Jensen, M. C. (1986). Agency costs of free cash flow, corporate finance and takeovers. American Economics Review, 76(2), 323-329.

Kamarudin K. A., Ismail W. A. & Samsuddin M. E. (2012). The influence of CEO duality on the relationship between audit committee independence and earnings quality. Social and Behavioral Sciences, 65, 919-924.

Kang, J. (2019). Are audit committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures? Accounting, Organizations and Society, 77, 1-14.

Khajavi, S. & Ghadirian Arani, M. (2016). Investigation of the impact of earnings quality on restatement of financial statements, 7(2), 59-84. (In Persian)

Kend, M. (2008). Client industry audit expertise: Towards a better understanding, Pacific Accounting Review, 20, 49-62.

Kent, P., Routledge, J. & Stewart, J. (2010). Innate and discretionary accruals quality and corporate governance. Accounting and Finance, 15(1), 171-195.

Lary, A. K. & Taylor, D. W. (2012). Governance characteristics and role effectiveness of audit committees. Managerial Auditing Journal, 27(4), 336-354.

McMullen, M. (1990). IR: Staying on top in the 90s. Public Relations Jounal, April: 30-31.

Miko N. H. & Kamardin, H. (2015). Impact of audit committee and audit quality on preventing earnings management in the pre-and post-Nigerian corporate governance code 2011. Management and Social Science Research, 127, 651-657.

Mohammadzade S. H., Badavar N. Y. & Esmaeelnejad, M. (2015). Accounting and Auditing Review, 22(1), 125-142. (In Persian)

Moradi, M. & Hosseinzadeh, S. (2017). The role of corporate governance in firms financial distress: Pre- and post-internal controls instruction. Journal of Financial Accounting Research, 9(3), 67-90. (In Persian)

Norman, M. S., Mohid, M. R. & Takiah, M. I. (2006). Audit committee characteristics and earnings management: Evidence from Malaysia. Asian Review of Accounting, 15(2), 147-163.

Pucheta-Martinez, M. C. & Fuentes, C. D. (2007). The impact of audit committee characteristics on the enhancement of the quality of financial reporting: An empirical study in the Spanish context. Corporate Governance: An International Review, 15(6), 1394-1412.

Rainsbury E. A., Bradbury M. & Cahan S. F. (2009). The impact of audit committee quality on financial reporting qualityand audit fees. Journal of Contemporary Accounting & Economics, 5(1), 20-33.

Vafeas, N. (2005). Audit committee, boards, and the quality of reported earnings. Contemporary Accounting Research, 22(4), 1093-1122.

Wild, J. J. (1994). Managerial accountability to shareholders: Audit committees and the explanatory power of earnings for returns. The British Accounting Review, 26(4), 353-374.