پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه کمیته حسابرسی- فرمت word

عنوان.........................................................................................................شماره صفحه

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................13

برخی از منابع مورد استفاده

Abbott, J. Lawrence. Parker, Susan & Peters, Gray F (2002), Audit committee characteristics and financial misstatement: A study of the efficacy of certain blue ribbon committee recommendations, Working Paper, University of Memphis, Santa Clara University and University of Georgia

Abbott, L., Parker, S., & Peters, G., (2004),"Audit Committee Characteristics and Restatements", Auditing: A Journal of Practice &Theory, 23(1), PP.69-87.

Abdukadir, M. (2012). “Audit Committee Characteristics and Financial Reporting Quality”. Terengganu International Finance and Economics Journal, 3 (1): 30-37

Abernathy, J.L., Beyer, B., Masli, A., Stefaniak, C. (2014). The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. Advances in Accounting, 30(2), 283-297.

Abernthy,j.& eg.al.,(2013)," Audit committee Financial Expertise and Properties of Analyst Earnings Forecasts, Journal of Advance in Accounting. 29(spring),PP. 1-11

Alzeban, A., & Sawan, N. (2015). The impact of audit committee audit internal of implementation the on characteristics recommendations.,24, 61-71.

Baxter, P., and Cotter, J. (۲۰۰۹), Audit committees and earnings quality, Accounting and Finance, Vol. 49, pp. ۲۹۷.۲۹۰.

Ben Kwame Agyei-Mensah, (2019) "The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality", African Journal of Economic and Management Studies, Vol. 10 Issue: 1, pp.17-31, https://doi.org/10.1108/AJEMS-04-2018-0102

Benjamin, S.J., Karrahemi, K.E. (2013). A test of audit committee characteristics and free cash flows. Corporate Ownership & Control, 10(2), 611-626

Bravo, Francisco, .Nuria Reguera‐Alvarado. (2018). Sustainable development disclosure: Environmental, social, and governance reporting and gender diversity in the audit committee. DOI: 10.1002/bse.2258

Carcello, J, Hollingsworth, C, Klein, A, Neal,T,(۲۰۰۸), Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management in a Post-SOX World, Corresponding Author (۲۱۲) ۹۹۸ -.۰۱۴.

Carcello, Joseph and Neal, Terry (2006). Audit committee composition and auditor reporting. The Accounting Review, 75 (4):136-197

Carol Liu, M.H., et al. (۲۰۱۴). Audit committee accounting expertise, expectations management, and nonnegative earnings surprises. J. Account. Public Policy http://dx.doi.org/۱۰ ۱۰۱۶/j.jaccpubpol.۲۰۱۳٫۱۲٫۰۰۴

De Vlaminck, N., Sarens, G. (2015). The relationship between audit committee characteristics and financial statement quality: evidence from Belgium. Journal of Management & Governance, 19(1), 145-166.

مطالعات انجام شده خارج از کشور در حوزه ریسک سقوط قیمت سهام - فرمت word


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................9

برخی از منابع مورد استفاده


Al Mamun, Md and Balachandran, Balasingham and Duong, Huu Nhan, Powerful CEOs and Stock Price Crash Risk (January 9, 2019). FIRN Research Paper No. 2791707. Available at SSRN: https://ssrn.com/abstract=2797107 or http://dx.doi.org/10.2139/ssrn.2797107

An, Heng, Ting Zhang, (2013). Stock price synchronicity, crash risk, and institutional investors, Journal of Corporate Finance 21, 1-15.

Andreou, C., Antoniou, P., Horton, C.J., Louca, C. (2012). Corporate governance and stock price crashes. Available at URL: http://www. ssrn. Com

Au, Shiu-Yik and Qiu, Bin and Wu, Szu-Yin (Jennifer), Do Risk Factor Disclosures Reduce Stock Price Crash Risk? (April 1, 2019). Available at SSRN: https://ssrn.com/abstract=3363912 or http://dx.doi.org/10.2139/ssrn.3363912

Callen, J. L. & Fang, X. (2013). Institutional Investor stability and Crash Risk: Monitoring or Expropriation? Journal of Banking & Finance, 37(8),3047–3063

Callen, J. L., Fang, X., (2015). Short Interest and Stock Price Crash Risk, Journal of Banking & Finance, doi: http://dx.doi.org/10.1016/j. jbankfin. 2015. 08. 009.

Cao, C., Xia, C. & Chan, K.C. (2016). Social trust and stock price crash risk: Evidence from China. International Review of Economics and Finance,46, 148-165

Chang, x. and y.chen "Stock Liquidity and Stock Price Crash Risk"working paper,[online]. Www.Ssrn.Com

Chen,x. ,Zhanf.,F,Zhang. ,s. (2015). CEO Duality and stock price crash risk.,Available at: www. ssrn.com

Dai , Jingwen, Chao Lu. Jipeng Qi(2019). Corporate Social Responsibility Disclosure and Stock Price Crash Risk: Evidence from China. Sustainability 2019, 11(2), 448; https://doi.org/10.3390/su11020448

Dang, V. A. , Lee, E. ,Liu, y. , Zeng, C. (2016). Does debt maturity affect stock price crash risk? Available at: www. ssrn. Com

Feng,Hua, Ahsan Habib, H. J. Huang & Bao-Lei Qi (2019): Auditor industry specialization and stock price crash risk: individual-level evidence, Asia-Pacific Journal of Accounting & Economics, DOI: 10.1080/16081625.2019.1584859

Habib, A., Monzur hasan, M. (2017).“Business stratejy, over valuea equities, and stock price crash risk”, Journal of Financial Economics, 39,389-405

Hamers, Lars and Renders, Annelies and Vorst, Patrick, (2016). Firm Life Cycle, Heterogeneity in Investor Beliefs and Stock Price Crash Risk. Available at SSRN: http://ssrn.com/abstract=2711170 or http://dx.doi.org/10.2139/ssrn. 2711170.

مطالعات انجام شده خارج از کشور در حوزه سیستم حسابداری تعهدی (حسابداری بخش عمومی) - فرمت word


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................8

برخی از منابع مورد استفاده


Adhikari, Pawan and Mbelwa, Latifa and Shahadat, Khandakar (2019) 'Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania.' Journal of Accounting in Emerging Economies. ISSN 2042-1168 (In Press)

Ahmad,n(2016). Investigating the Factors Influencing Users’ Resistance towards Accrual Accounting. Procedia Economics and Finance 35 ( 2016 ) 17 – 26

Azhari, M. I. M., Osman, A. H., Rashid, M. Z. A., Mohamed, N., & Ghazali, M. Z. (2018).Moving Towards a Better Governance: Implementation of Accruals Accounting in Public Sector. International Journal of Academic Research in Business and Social Sciences, 8(4), 1074–1091

Ballesteros , Beatriz Cuadrado-, Francesca Cito, Marco Bisogno(2019). The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries https://doi.org/10.1177/0020852318819756

Barton A. Accrual Accounting and Budgeting Systems Issues in Australian Governments, Australian Accounting Review; 17, 3; Accounting & Tax Periodicals pg; 2013: 75.

Becker, Sebastian & Tobias Jagalla (2013), "The-Translation-of-Accrual-Accounting-and-Budgeting-and-the-Reconfiguration-of-Public-Sector-Accountants-Identities", Critical Perspectives on Accounting, 05.

Bisogno M., Cuadrado-Ballesteros B. (2019) The Role of Public Sector Accounting on Financial Sustainability and Governmental Effectiveness. Financial Sustainability of Public Sector Entities pp 123-144

Christiaens, J. and J. Rommel (2008). “Accrual Accounting Reforms: Only for Businesslike (Parts of) Governments”. Financial Accountability & Management. Vol. 24, No. 1, pp.59-75

Cohen S. Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision making? International Journal of Accounting, Auditing and Performance Evaluation 2012;8(3):203-22

Cohen, S., Kaimenakis, N., & Venieris, G. (2013). Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments. Journal of Applied Accounting Research, 14(2), 165-179.

Davis, N. (2010). Accrual accounting and the Australian public sector–a legitimation explanation. Australasian Accounting, Business and Finance Journal, 4(2), 61-78.

Gamayuni. Rindu Rika. (2018). The Effect of Internal Audit Function Effectiveness and Implementation of Accrual Based Government Accounting Standard on Financial Reporting Quality. Review of Integrative Business and Economics Research, Vol. 7, Supplementary Issue 1

Ilie, M & Nicoleta Elena (2012), "IPSAS and the Application of These Standards in the Romania", Procedia -Social and Behavioral Sciences, Vol. 62, PP. 35 – 39.

مطالعات انجام شده خارج از کشور در حوزه توانایی مدیریت- فرمت word


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................9

برخی از منابع مورد استفاده



Ahsan Habib, Mostafa Monzur Hasan (2017). Managerial ability, investment efficiency and stock price crash risk. Research in International Business and Finance, Volume 42, December 2017, Pages 262-274.

Andreou, p., D. Ehrlich, and C. louca.(2013).Managerial ability and Firm performance: Evidence from the global financial crisis. Working paper. Available at. http://www.mfsociety.org

Baik, B., Choi,S., Farber, D. and Zhang, J. (2012). "Managerial Ability and Earning Quality: An International Analysis". SOAR Seminar Series, Seoul National University, Level 4, Meeting Room 4

Bonsall, S., Holzman, E, R & Miller, B, P. (2016). Managerial Ability and Credit Risk Assessment. Management Science, 63(5), 1425-1449

Chang Youl, K.O., Park, J., Jung, H. (2013). Managerial Ability and Tax Avoidance. AGE, 1(1), 449-477

Chang, Hsihui and Ishida, Souhei and Kochiyama, Takuma, Managerial Ability and Information Content of Dividend Policy (November 20, 2018). Available at SSRN: https://ssrn.com/abstract=3294379 or http://dx.doi.org/10.2139/ssrn.3294379

Chen, Yangyang: Podolski, Edward J.; & Madhu Veeraraghavan (2015). “Does Managerial Ability Facilitate Corporate Innovative Success?". Journal of Empirical Finance, Forthcoming.

Cho , Hyungjin, Sera Choi, Mi‐Ok Kim (2018). Cash Holdings Adjustment Speed and Managerial Ability. Asia-Pacific Journal of Financial Studies (2018) 0, 1–25 . https://doi.org/10.1111/ajfs.12235

Christos, V. N. & Vlismas, O. (2016). Strategy, managerial ability and stick behavior of selling, general and administrative expenses. Available in: http://ssrn.com/abstract= 2672765

Demerjian, P., B. Lev, and S. MacVay. )2012(. Quantifying managerial ability: A new measure and validity test. Management Science 58(7): 1229-1248.

Demerjian, P., Lewis, M., Lev, B. and Mc Vay, S., 2013. "Managerial Ability and Earning Quality". The Accounting Review: Vol. 88, No. 2, Pp. 463-498

Francis, J., Huang, H., Rajgopal, SH. And Zang, A., (2008). CEO Reputation and Earning Quality". Contemporary Accounting Research, Vol. 25, No. 1, Pp. 109-147

مطالعات انجام شده خارج از کشور در حوزه تجدید ارائه صورتهای مالی - فرمت word


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................13

برخی از منابع مورد استفاده

Abdullah, S.N., Mohamad Yusof and Mohamad Nor, (2010), "Financial Restatements and Corporate Governance among Malaysian Listed Companies", Managerial Auditing Journal, Vol. 25, PP. 526-552.

Agrawal, A. and Chadha, (2005), "Corporate Governance and Accounting Scandals", Journal of Law & Economics, Vol. 48, PP. 371-406.

Albring, S.M., Huang, S.X., Pereira,R.; and X. Xu. (2013). The Effects of Accounting Restatements on Firm Growth. Journal of Accounting and Public Policy, Vol. 32, No. 5, Pp. 357–376.

ALMUTAIRI, SAMIRAH,SALEH,M (2019) The Relationship between Audit Committee Characteristics, Financial Statement Restatements, and Audit Fees: US evidence. Unspecified thesis, Durham University.

Amoah. N. Y., and A. P. Tang. (2010). Board, Audit Committee and Restatement Induced Class Action Law. Advances in Accounting, Incorporating Advances in International Accounting, Vol. 26, Pp. 155-169

BenYoussef ,Nourhene, Saqib Khan (2018). Timing of earnings restatements: CEO equity compensation and market reaction. Accounting and Finance. doi: 10.1111/acfi.12220

Blankley, A. I., D. N. Hurtt, and J. E. MacGregor. (2012). Abnormal audit fees and restatements Auditing: A Journal of Practice & Theory, 31 (1): 79–96.

Blankley, A. I., D. N. Hurtt, and J. E. MacGregor. (2014). The relationship between audit report lags and future restatements. Auditing: A Journal of Practice & Theory, 33 (2): 27–57

Bowen, Robert M. and Dutta, Shantanu and Zhu, Pengcheng, Are Financially Constrained Firms More Prone to Financial Restatements? (July 10, 2018). Available at SSRN: https://ssrn.com/abstract=3211497 or http://dx.doi.org/10.2139/ssrn.3211497

Callen, J.L., Livan, L., and D. Segal. (2002). Accounting Restatements: Are They Always Bad News for Investors?. Working Paper, University of Toronto and New York University.

Carcello, J., Neal, T., Palmrose, Z. and Scholz, S. (2011). “CEO Involvement in Selecting Boardmembers and Audit Committee Effectiveness”. Contemporary Accounting Research, 28 (2): 396-430.

Chen Ma Junrui Zhang2011 Research on Impact of Financial Restatement on Firm Value in Chinese Listed Firms

Chen, H., Chen, Z., Dhaliwal, D. S., & Huang, Y. (2017). Accounting Restatements and Corporate Cash Policy. Journal of Accounting, Auditing & Finance, 0148558X1773265. doi:10.1177/0148558x17732654

Cianci, A. M., Clor-Proell, S. M., & Kaplan, S. E. (2018). How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions. Journal of Business Ethics. doi:10.1007/s10551-018-3844-z