بررسی تاثیر فساد مالی بر تقلب در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران

ب. انگلیسی

Aßleander, S. M. (2017). Corruption in the IT branch e the example of Siemens. In M. S. Aßl€ander, & S. Hudson (Eds.), The handbook of business corruption: Cross-sectoral experiences Croydon: Emerald Publishing Limited.

Aghaei, M. A., Rezazadh, J., & Bayat, M. (2021). Investigating the impact of culture on accounting distortions. Journal of Accounting Advances, 13(1), 1-29. (In Persian)

Aghaei, M. A., Rezazadh, J., & Bayat, M. (2021).       Investigating the impact of financial reporting quality on corruption (corruption perceptions index, corruption control and accountability) in 8 Middle Eastern countries. Journal of Value and Behavioral Accounting, 6(12), 98-125. (In Persian)

Alt, J. E., & Lassen, D. D. (2008), Political and judicial checks on corruption: Evidence from American state governments. Economics and Politics, 20(1), 33-61.

Amani, A., & Davani. G. (2010). Corruption, fraud, money laundering and the duty of auditors. Public Accountanat, 12, 56-71. (In Persian)

Amara, I., Khlif, H., & El Ammari, A. (2020). Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation. Managerial Auditing Journal, 35(9), 1243-1259.

Anand, V., Ashforth, B.E., & Joshi, M. (2004). Business as usual: The acceptance and perpetuation ofcorruption in organizations. Academy of Management Perspectives, 18(2): 39-53.

Asiedu, E., & Freeman, J. (2009). The effect of corruption on investment growth: Evidence from firms in Latin America, Sub- Saharan Africa, and transition countries. Review of Development Economics, 13(2): 200-214.

Auditing Organization, International Accounting Standards Committee. (2015). Audit Standards, Tehran. (in Persian)

Babajani, J., Taghi Taghavifard, M., & Ghanbarian, R. (2022). A model for financial control in metropolitan municipalities of Iran. Accounting and Auditing Review, 29(1), 26-58. (in Persian)

Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55(5): 24-36.

COSO. (2004). Enterprise Risk Management – Integrated framework. Executive Summary, Committee of sponsoring organizations of the treadway commission.

Cressey, D. R. (1953). Other people’s money: A study in the social psychology of embezzlement, Glencoe, IL, Free Press.

Dalniala, H., Kamaluddin, A., Sanusi, Z., & Khairuddin, K. (2014). Accountability in financial reporting: Detecting fraudulent firms, Procedia - Social and Behavioral Sciences, 145, 61-69.

Dechow, P., & Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors, The Accounting Review, 77(s-1), 35-59.

Dechow, P., Sloan, R., & Sweeney, A. (1995). Detecting earnings management. The Accounting Review,  70(2): 193–225.

De Graaf, G. (2004), Portraits of corruption: Towards a contextual theory of corruption. Proceedings of the EGPA 2004 Annual Conference, Four Months After: Administering the New Europe.

Della Porta, D., & Vannucci, A. (1997).  The resources of corruption: Some reflections from the Italian case. Crime, Law and Social Change, 27(3-4): 231-254.

Esmaili kia, G., Najafnia, S., & Oshani, M. (2019). Investigating the relationship between external Corporate governance mechanisms and financial fraud, focusing on cognitive evaluation theory insights on agency theory prescriptions. Accounting and Auditing Review, 26(2), 169-192. (In Persian)

Feroz, E., Park, K. J., & Pastena, V. (1991). The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research, 29 (Supplement), 107-142.

Foroghi, D., Hamidian, N., & Bahrami, F. (2022). The effect of corporate social responsibility on fraudulent financial reporting. Financial Accounting Knowledge, 9(1), 1-27. (In Persian)

Fung, M.K. (2015). Cumulative prospect theory and managerial incentives for fraudulent financial reporting. Contemporary Accounting Research, 32 (1), 55–75.

Ghaderi, K., & Ghaderi. S. (2017). The analysis of the executive overconfidence in fraudulent Companies. Accounting and Auditing Review, 24(1), 243-262. (In Persian)

Grossi, G., & Pianezzi, D. (2018). The new public corruption: Old questions for new challenges. Accounting Forum, 42(91), 86-101.

Hudori, R., & Mustikasari, E. (2020). The strength of audits, reporting standards and corruption, on tax evasion: A cross-country study. International Journal of Economics and Business Administration, 8(2), 554-567

Huberts, L.W.J.C. (1998). What can be done against corruption and fraud: expert view on strategies to protect public integrity. Crime, Law and Social Change, 29(2-3), 209-224.

International Federation of Red Cross and Red Crescent Societies, Geneva. )2012). Fraud and corruption prevention and control policy. 1226100 06/2012 E.

Javier, M., Francisco. G., & Alberto, D. (2018). Fraud ditection –oriented opretors in a data warehouse base on forensic accounting techniques. Computer Fraud & Security, 2018(10), 13-19.

Jensen, M. C., & Mackling, w. H. (1976). Theory of the firm: Managerail behavior, agency costs, and ownership structure. Journal of Financial Economics, 3 (12), 305-360.

Jeppesen, K. (2019). The role of auditing in the fight against corruption. The British Accounting Review, 51(5), 17-45.

      https://doi.org/10.1016/j.bar.2018.06.001

Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.

Jones, K. L., Krishnan, G. V., & Melendrez, K. D. (2008). Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis. Contemporary Accounting Research, 25(2), 499-531.

Kim, S., Kraft, P., & Ryam, S. G. (2013). Fainacial statement comparability and credit risk. Review of Accounting Studis, 18(3), 783-823.

Kwon, I. (2014). Motivation, discretion, and corruption. Journal of Public Administration Research and Theory, 24(3), 765-794, doi: 10.1093/jopart/mus062.

Lasthuizen, K., Huberts, L., & Heres, L. (2011). How to measure integrity violations: Towards a validated typology of unethical behavior. Public Management Review, 13(3), 383-408.

Mazzi, F., Slack, R., & Tsalavoutas, I. (2018). The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. Journal of International Accounting, Auditing and Taxation. 31, 52-73.

Malaguen˜ o, R., Albrecht, C., Ainge, C., & Stephens, N. (2010). Accounting and corruption: A crosscountry analysis. Journal of Money Laundering Control, 13(4), 372-393.

Monteduro, F., Hinna, A. and Moi, S. (2016). Governance and corruption in the public sector: An extended literature review. Governance and Performance in Public and Non-Profit Organizations (Studies in Public and Non-Profit Governance, Vol. 5), Emerald Group Publishing Limited, Bingley, 31-51. https://doi.org/10.1108/S2051-663020160000005002

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 Persain)

Nielsen, P. R. (2017). Viable and non-viable methods for corruption reform. In M. S. Aßl€ander, & S. Hudson (Eds.), The handbook of business corruption: Crosssectoral experiences. Croydon: Emerald Publishing Limited.

Perols, J. L., & Lougee, B. A. (2011). The relation between earnings management and financial statement fraud. Advances in Accounting, 27(1), 39 – 53.

Pilonato, s. (2022). Accounting can support a “sustainable” corruption network: a case analysis. Journal of Public Budgeting Accounting & Financial Management, 34(1), 120-138.

       https://doi.org/10.1108/JPBAFM-11-2019-0172.

Pourianasab, A., Vadizade, K., & Esaii Khosh, A. (2011). Fraud and Corruption (Prevention and Detection), Hesab Afzar Publishing, 1nd, Tehran. (In Persain)

Rasha, K., & Andrew, W. H. (2016). External auditors and corporate corruption: implications for external audit regulators. Auditing. 10(1), 1-10. DOI: 10.2308/ciia-51391.

Rezaee, Z., & Riley, R. (2009). Financial statement fraud: prevention and detection. Hoboken, NJ: John Wiley  & Sons, Inc, 2nd.

Riahi-Belkaoui, A. (2004). Effects of corruption on earnings opacity internationally. Advances in International Accounting, 17, 73-84.

Ricardo, M., Chad, A., Christopher, A., & Christopher, S. (2010). Accounting and corruption: a cross-country analysis. Journal of Money Laundering Control, 13(4), 372-393.

Rose, J. (2018). The meaning of corruption: testing the coherence and adequacy of corruption definitions. Public Integrity, 20(3), 220-233.

Rose-Ackerman, S. (1999). Corruption and governmen: causes, consequences and reform. Cambridge University Press, Cambridge.

Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370.

Sabahi, A., & Malekosadati, S. (2010). Effects of corruption control on economic growth. Iraninan Jouornal of Trade Studies, 14(53), 131-158. (In Persian)

Saghafi, A., & Alifamian, M. (2019). Managerial ability and audit fees: role of financial distress. Empirical Research in Accounting, 9(3), 221-244. (In Persian)

Sepasi, S., Etemadi, H., & Pasandidehfard, F. (2021). Modeling financial reporting bias. Journal of Accounting Advances, 13(1), 161-189. (In Persian)

Sepehrdoost, H., & Berjisian, A. (2016). A study of indirect corruption’s effect channels on economic growth; Using corruption perception index. Quarterly Journal of Quantitative Economics, 13(1), 1-29. (In Persian)

Shamsaie, V. (2013). Earnings management and fraudulent financial reporting by auditors recognize the distinction. Hesabras, 64, 106-114. (In Persian)

Shleifer, A., & Vishny, R. (1993). Corruption. The Quarterly Journal of Economics, 108 (3), 599–617.

Spence, H. E. (2017). Corruption in the media. In M. S. Aßleander, & S. Hudson (Eds.). The handbook of business corruption: Cross-sectoral experiences, Croydon: Emerald Publishing Limited.

Stavriana, H., Maria, G. U., & Susana, G. (2019). What is the effect of corruption on the accounting practice?, XV international research symposium for accounting academics,

       https://indem.uc3m.es/pdf/1561026015-B25_Stavriana.pdf.

Transparency International. (2018). Corruption perceptions index. http://www. transparency.org/cpi2014/results

Wallace, W. A. (1995). Auditing. Cincinnati, OH: South-Western College.

Wu, X. (2005). Firm accounting practices, accounting reforms and corruption in Asia. Policy and Society, 24(3), 53-78.

Zhang, J. (2017). Political corruption and corporate earnings management. Doctoral thesis, Nanyang Technological University, Singapore.

Zhang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The Accounting Review, 87(2),675-703.

ب. انگلیسی

Aßleander, S. M. (2017). Corruption in the IT branch e the example of Siemens. In M. S. Aßl€ander, & S. Hudson (Eds.), The handbook of business corruption: Cross-sectoral experiences Croydon: Emerald Publishing Limited.

Aghaei, M. A., Rezazadh, J., & Bayat, M. (2021). Investigating the impact of culture on accounting distortions. Journal of Accounting Advances, 13(1), 1-29. (In Persian)

Aghaei, M. A., Rezazadh, J., & Bayat, M. (2021).       Investigating the impact of financial reporting quality on corruption (corruption perceptions index, corruption control and accountability) in 8 Middle Eastern countries. Journal of Value and Behavioral Accounting, 6(12), 98-125. (In Persian)

Alt, J. E., & Lassen, D. D. (2008), Political and judicial checks on corruption: Evidence from American state governments. Economics and Politics, 20(1), 33-61.

Amani, A., & Davani. G. (2010). Corruption, fraud, money laundering and the duty of auditors. Public Accountanat, 12, 56-71. (In Persian)

Amara, I., Khlif, H., & El Ammari, A. (2020). Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation. Managerial Auditing Journal, 35(9), 1243-1259.

Anand, V., Ashforth, B.E., & Joshi, M. (2004). Business as usual: The acceptance and perpetuation ofcorruption in organizations. Academy of Management Perspectives, 18(2): 39-53.

Asiedu, E., & Freeman, J. (2009). The effect of corruption on investment growth: Evidence from firms in Latin America, Sub- Saharan Africa, and transition countries. Review of Development Economics, 13(2): 200-214.

Auditing Organization, International Accounting Standards Committee. (2015). Audit Standards, Tehran. (in Persian)

Babajani, J., Taghi Taghavifard, M., & Ghanbarian, R. (2022). A model for financial control in metropolitan municipalities of Iran. Accounting and Auditing Review, 29(1), 26-58. (in Persian)

Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55(5): 24-36.

COSO. (2004). Enterprise Risk Management – Integrated framework. Executive Summary, Committee of sponsoring organizations of the treadway commission.

Cressey, D. R. (1953). Other people’s money: A study in the social psychology of embezzlement, Glencoe, IL, Free Press.

Dalniala, H., Kamaluddin, A., Sanusi, Z., & Khairuddin, K. (2014). Accountability in financial reporting: Detecting fraudulent firms, Procedia - Social and Behavioral Sciences, 145, 61-69.

Dechow, P., & Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors, The Accounting Review, 77(s-1), 35-59.

Dechow, P., Sloan, R., & Sweeney, A. (1995). Detecting earnings management. The Accounting Review,  70(2): 193–225.

De Graaf, G. (2004), Portraits of corruption: Towards a contextual theory of corruption. Proceedings of the EGPA 2004 Annual Conference, Four Months After: Administering the New Europe.

Della Porta, D., & Vannucci, A. (1997).  The resources of corruption: Some reflections from the Italian case. Crime, Law and Social Change, 27(3-4): 231-254.

Esmaili kia, G., Najafnia, S., & Oshani, M. (2019). Investigating the relationship between external Corporate governance mechanisms and financial fraud, focusing on cognitive evaluation theory insights on agency theory prescriptions. Accounting and Auditing Review, 26(2), 169-192. (In Persian)

Feroz, E., Park, K. J., & Pastena, V. (1991). The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research, 29 (Supplement), 107-142.

Foroghi, D., Hamidian, N., & Bahrami, F. (2022). The effect of corporate social responsibility on fraudulent financial reporting. Financial Accounting Knowledge, 9(1), 1-27. (In Persian)

Fung, M.K. (2015). Cumulative prospect theory and managerial incentives for fraudulent financial reporting. Contemporary Accounting Research, 32 (1), 55–75.

Ghaderi, K., & Ghaderi. S. (2017). The analysis of the executive overconfidence in fraudulent Companies. Accounting and Auditing Review, 24(1), 243-262. (In Persian)

Grossi, G., & Pianezzi, D. (2018). The new public corruption: Old questions for new challenges. Accounting Forum, 42(91), 86-101.

Hudori, R., & Mustikasari, E. (2020). The strength of audits, reporting standards and corruption, on tax evasion: A cross-country study. International Journal of Economics and Business Administration, 8(2), 554-567

Huberts, L.W.J.C. (1998). What can be done against corruption and fraud: expert view on strategies to protect public integrity. Crime, Law and Social Change, 29(2-3), 209-224.

International Federation of Red Cross and Red Crescent Societies, Geneva. )2012). Fraud and corruption prevention and control policy. 1226100 06/2012 E.

Javier, M., Francisco. G., & Alberto, D. (2018). Fraud ditection –oriented opretors in a data warehouse base on forensic accounting techniques. Computer Fraud & Security, 2018(10), 13-19.

Jensen, M. C., & Mackling, w. H. (1976). Theory of the firm: Managerail behavior, agency costs, and ownership structure. Journal of Financial Economics, 3 (12), 305-360.

Jeppesen, K. (2019). The role of auditing in the fight against corruption. The British Accounting Review, 51(5), 17-45.

      https://doi.org/10.1016/j.bar.2018.06.001

Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.

Jones, K. L., Krishnan, G. V., & Melendrez, K. D. (2008). Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis. Contemporary Accounting Research, 25(2), 499-531.

Kim, S., Kraft, P., & Ryam, S. G. (2013). Fainacial statement comparability and credit risk. Review of Accounting Studis, 18(3), 783-823.

Kwon, I. (2014). Motivation, discretion, and corruption. Journal of Public Administration Research and Theory, 24(3), 765-794, doi: 10.1093/jopart/mus062.

Lasthuizen, K., Huberts, L., & Heres, L. (2011). How to measure integrity violations: Towards a validated typology of unethical behavior. Public Management Review, 13(3), 383-408.

Mazzi, F., Slack, R., & Tsalavoutas, I. (2018). The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. Journal of International Accounting, Auditing and Taxation. 31, 52-73.

Malaguen˜ o, R., Albrecht, C., Ainge, C., & Stephens, N. (2010). Accounting and corruption: A crosscountry analysis. Journal of Money Laundering Control, 13(4), 372-393.

Monteduro, F., Hinna, A. and Moi, S. (2016). Governance and corruption in the public sector: An extended literature review. Governance and Performance in Public and Non-Profit Organizations (Studies in Public and Non-Profit Governance, Vol. 5), Emerald Group Publishing Limited, Bingley, 31-51. https://doi.org/10.1108/S2051-663020160000005002

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 Persain)

Nielsen, P. R. (2017). Viable and non-viable methods for corruption reform. In M. S. Aßl€ander, & S. Hudson (Eds.), The handbook of business corruption: Crosssectoral experiences. Croydon: Emerald Publishing Limited.

Perols, J. L., & Lougee, B. A. (2011). The relation between earnings management and financial statement fraud. Advances in Accounting, 27(1), 39 – 53.

Pilonato, s. (2022). Accounting can support a “sustainable” corruption network: a case analysis. Journal of Public Budgeting Accounting & Financial Management, 34(1), 120-138.

       https://doi.org/10.1108/JPBAFM-11-2019-0172.

Pourianasab, A., Vadizade, K., & Esaii Khosh, A. (2011). Fraud and Corruption (Prevention and Detection), Hesab Afzar Publishing, 1nd, Tehran. (In Persain)

Rasha, K., & Andrew, W. H. (2016). External auditors and corporate corruption: implications for external audit regulators. Auditing. 10(1), 1-10. DOI: 10.2308/ciia-51391.

Rezaee, Z., & Riley, R. (2009). Financial statement fraud: prevention and detection. Hoboken, NJ: John Wiley  & Sons, Inc, 2nd.

Riahi-Belkaoui, A. (2004). Effects of corruption on earnings opacity internationally. Advances in International Accounting, 17, 73-84.

Ricardo, M., Chad, A., Christopher, A., & Christopher, S. (2010). Accounting and corruption: a cross-country analysis. Journal of Money Laundering Control, 13(4), 372-393.

Rose, J. (2018). The meaning of corruption: testing the coherence and adequacy of corruption definitions. Public Integrity, 20(3), 220-233.

Rose-Ackerman, S. (1999). Corruption and governmen: causes, consequences and reform. Cambridge University Press, Cambridge.

Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370.

Sabahi, A., & Malekosadati, S. (2010). Effects of corruption control on economic growth. Iraninan Jouornal of Trade Studies, 14(53), 131-158. (In Persian)

Saghafi, A., & Alifamian, M. (2019). Managerial ability and audit fees: role of financial distress. Empirical Research in Accounting, 9(3), 221-244. (In Persian)

Sepasi, S., Etemadi, H., & Pasandidehfard, F. (2021). Modeling financial reporting bias. Journal of Accounting Advances, 13(1), 161-189. (In Persian)

Sepehrdoost, H., & Berjisian, A. (2016). A study of indirect corruption’s effect channels on economic growth; Using corruption perception index. Quarterly Journal of Quantitative Economics, 13(1), 1-29. (In Persian)

Shamsaie, V. (2013). Earnings management and fraudulent financial reporting by auditors recognize the distinction. Hesabras, 64, 106-114. (In Persian)

Shleifer, A., & Vishny, R. (1993). Corruption. The Quarterly Journal of Economics, 108 (3), 599–617.

Spence, H. E. (2017). Corruption in the media. In M. S. Aßleander, & S. Hudson (Eds.). The handbook of business corruption: Cross-sectoral experiences, Croydon: Emerald Publishing Limited.

Stavriana, H., Maria, G. U., & Susana, G. (2019). What is the effect of corruption on the accounting practice?, XV international research symposium for accounting academics,

       https://indem.uc3m.es/pdf/1561026015-B25_Stavriana.pdf.

Transparency International. (2018). Corruption perceptions index. http://www. transparency.org/cpi2014/results

Wallace, W. A. (1995). Auditing. Cincinnati, OH: South-Western College.

Wu, X. (2005). Firm accounting practices, accounting reforms and corruption in Asia. Policy and Society, 24(3), 53-78.

Zhang, J. (2017). Political corruption and corporate earnings management. Doctoral thesis, Nanyang Technological University, Singapore.

Zhang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The Accounting Review, 87(2),675-703.