پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه اجتناب مالیاتی- فرمت word


فهرست مطالب


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................11

برخی از منابع

منابع و ماخذ:

 Armstrong, C., Jagolinzer, A. and Larcker, D. (2012).“Chief Executive Officer Equity Incentives and Accounting Irregularities”. Journal of Accounting Research, 48 (2): 225-271
 Atwood, T., Drake, M. S., & Myers, L. A. (2010). Book-tax Conformity, Earnings Persistence and the Association Between Earnings and Future
 Badertscher, B. and Katz, S. Rego, S. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics, 56, 228-250
 Balakrishnan, K., Blouin, J. & Guay, W (2012), Does Tax Aggressiveness Reduce Corporate Transparency?, Working Paper, University of Pennsylvania
 Binti Shafai, N. Azlan Bin Amran.Yuvaraj Ganesan(2018). Earnings Management, Tax Avoidance and Corporate Social Responsibility: Malaysia Evidence. International Academic Jou rnal of Accounting and Financial Managemen,Vol. 5, No. 3, pp. 41-56
 Blaylock, B., Shevlin, T., & Wilson, R. J. (2011). Tax Avoidance, Large Positive Temporary Book-tax Differences, and Earnings Persistence. The Accounting ReView, 87(1), 91-120.
 Bornemann, Tobias, Tax Avoidance and Accounting Conservatism (February 1, 2018). WU International Taxation Research Paper Series No. 2018-04. Available at SSRN: https://ssrn.com/abstract=3114054 or http://dx.doi.org/10.2139/ssrn.3114054
 Chang Youl, K.O., Park, J., Jung, H. (2013). Managerial Ability and Tax Avoidance. AGE, 1(1), 449-477
 Chee, Seungmin. Choi.w. Shin. J(2017). The Non-Linear Relationship Between CEO Compensation Incentives And Corporate Tax Avoidance. The Journal of Applied Business Research – May/June 2017. Volume 33, Number 3
 Chen, S., Chen, X., Cheng, Q. & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms. Journal of Financial Economics, 91(1): 41-61.
 Chen, X.; Hu N.; Wang X.; and X Tang (2014). Tax Avoidance and Firm Value: Evidence from China, Nankai Business Review International, 5 (1): 25-42.
 Chen, Y., Huang, SH., Pereira, R. & Wang, J (2009), Corporate Tax Avoidance and Firm Opacity, Discussion Paper.
 Chyz, J., Gaertner, F., Kausar, A & . Watson, L. (2014). Overconfidence and Aggressive Corporate Tax Policy. Available at SSRN: http://ssrn.com/ abstract=2408236

مطالعات انجام شده خارج از کشور در حوزه گزارشگری مسئولیت اجتماعی- فرمت word


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

برخی از منابع

منابع و ماخذ:

 Arshad, R . and Razak, S.N.A.A. )2011(; "Corporate social responsibility disclosure and interaction effects of ownership structure on firm performance", Business, Engineering and Industrial Applications (ISBEIA), vol. 111, pp. 25-28
 Barrios, J, M, Fasen, M & Nanda, D. (2015). Is Corporate Social Responsibility an Agency Problem? Evidence from CEO Turnovers,.
 Bhaduri,S. and Selarka,E (2016) , "Corporate Governance and Corporate Social Responsibility of Indian Companies, CSR, Sustainability, Ethics & Governance", Springer Science,PP. 87-113
 Choi, Jong-Seo; Kwak, Young-Ming; Choe, CHongwoo. (2010) . Corporate social responsibility and corporate financial performance: Evidence from Korea. Australian Journal of Management, 53 (3) , 291-311
 Dias, A ., Rodrigues, L, Neves, M. (2018). Corporate social responsibility disclosure in small and medium-sized entities and large companies. Social Responsibility Journal
 Elsayed, K. (2006). Reexamining the expected effect of available resources and firm size on firm environmental orientation: an empirical study of UK firms. Journal of Business Ethics, 65, 297-308.
 Ferns, B. , Prakash S, S. , (2012). Emerging trends in corporate social responsibility (CSR) reporting by large corporations: a comparative analysis of corporate CSR reports by Western European and North American corporations, The Fifth ISBEE World Congress. Warsaw, Poland.
 Gras-Gil, E., et al., Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Bus. Res. Q. 2016, http://dx.doi.org/10.1016/j.brq.2016.02.002
 Habib, A and Monzur Hasan, M. (2015). Corporate social responsibility and cost stickiness, www.ssrn.com

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


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

برخی از منابع و ماخذ

- Ahmad-Zaluki, N. A., Campbell, K., & Goodacre, A. (2011). Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. The International Journal of Accounting, 46, 111–137.
- Asli, A,. Shantaram P. H,. Gopal V. K,. John B.(2012)." Earnings management and market liquidity". Rev Quant Finan Acc 2012) )38:257-274
- Belkaoui, A., F.K. ALNajjar (2006); "Earning Opacity internationally and Elements of Social , Economic and Accounting order", Review of Accounting and Finance, 5, 189-203.
- Bhundia, A. (2012). A comparative study between free cash flows and earnings management. Business Intelligence Journal, 5 (1), 123-129.
- Campa, D., & Camacho-Miñano, M.M. (2014). Earnings management among bankrupt non-listed companies: evidence from Spain. Spanish Review of Accounting and Finance, 43(1), 3-20. DOI:10.1080/02102412.2014.890820.
- Cardoso, F .Martinez, A. & Teixeira, A. (2014). Free cash flow and earnings management in Brazil: The negative side of financial slack. Global Journal of Management and Business Research: D Accounting and Auditing, 14 (1), 84-95
- Chen, T. (2016). Internal Control, Life Cycle and Earnings Quality—An Empirical Analysis from Chinese Market. Open Journal of Business and Management, 4(2), 301-311
- Chen, X., Cheng, Q., Wang, X., (2011), Does increased board independence reduce earnings management? Evidence from recent regulatory reforms, Empirical Accounting Research Conference for helpful comments, PP. 1-56
- Chung H., Sheu H., and Wang J., (2009),“Do firms’ earnings management practices affect their equity liquidity?”, Finance Research
- Cohen, D.A., Dey, A. & Lys, T.Z. (2008). Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review, 83(1): 757-787.
- Daily, C., Dalton, D. & Cannella, A. (2310). Corporate governance: decades of dialogue and data. Academy of Management Review, 28 (3), 371-82.
- Dechow, P. & Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors". The Accounting Review. 77, 35-59
- Du, X., Jian,W., Lai, S., Du, W., and Pei, H., (2015). Does religion mitigate earnings management? evidence from China. Journal of Business Ethics, Vol. 131 (3), pp:699 749.
- Enomotoa, M., Kimurab, F., Yamaguchic, T. (2015). Accrual-based and real earnings management_ An international comparison for investor protection, Journal of Contemporary Accounting & Economics, 11(3): 183–198.
- Garcia Lara, J. Garcia Osma, B. (2009). Earnings quality in expost failed firms. Journal of Accounting and Business research. Vol, 39. No, 2. Pp, 411-437
- Gunny, K. (2010). “The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks”. Contemporary Accounting Research, 27 (3): 855-888
- Gupta, M., Khurana, I., Pereira, R., (2008). Legal enforcement, short maturity debt, and the incentive to manage earnings. Journal of Law and Economics 51, PP.619–639.
- Huguet, D., Gandía, J.L., Audit and earnings management in Spanish SMEs. BRQ Bus. Res. Q. 2016, http://dx.doi.org/10.1016/j.brq.2015.12.001
- Iatridis, G., and A.I. Dimitras(2013); "Financial Crisis and Accounting Quality: Evidence from Five European Countries", Advances in Accounting Incorporating Advances in International Accounting,29,pp.154-160

مطالعات انجام شده خارج از کشور در حوزه کیفیت گزارشگری مالی- فرمت word


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................10

برخی از منابع
منابع و ماخذ
 Ajina A., Danielle S., Lakhal F. (2016). Corporate Disclosures, Information Asymmetry and Stock-Market Liquidity in France. The Journal of Applied Business Research, Vol. 31, pp. 223238-.Jensen M.C
 Al-Shaer., H aly., S. and Steven, T. (2017). Audit committees and financial reporting quality: evidence from UK environmental accounting disclosures , Journal of Applied Accounting Research, 18, 2-21
 BALAKRISH NA N, JOHNE. CORE AND RODRIGOS. VERDI 2014 " The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity" Journal of Accounting Research Vol. 52 No. 1 March 2014 Printed in U.S.A
 Biddle, G., G. Hillary, and R. Verdi, (2009), "How does financial reporting quality improve investment efficiency"? Journal of Accounting and Economics 48, P:112-138
 Cohen, A. D., (2004), “Financial Reporting Quality Choice: Determinants and Consequences”, A Dissertation , Northwestern University
 Cohen.R., Hoitash.U., Krishnamoorthy.G.and Wright.A.(2013). The effect of audit committee industry expertise on monitoring the financial reporting process, Accounting Review, 89:1 ,pp.243-273.
 Darabi, R. & Salmani, K. (2012). The relationship of disclose of intellectual capital components on financial reporting quality. Interdisciplinary Journal of Contemporary Research in Business, 4, 1016-1026.
 Demerjian, P., B. Lev, and S. McVay. (2012), “Quantifying managerial ability: A new measure and validity tests”. Management Science, forthcoming
 Dogan, M. Coskun, E. and Celik, O. (2007). “Is timing of financial reporting related to firm performance? An examination on ISE listed company”, International Research Journal of Finance and Economic, Vol. 12.
 Fang, Xiaohua. Yutao Li., Baohua Xin, Wenjun Zhang. (2014). the Effect of Annual Report Readability on Cost of Debt. 2015 Canadian Academic Accounting Association (CAAA) Annual Conference. December 14, 2014
 Gebrayel, E., Jarrar, H, Salloum,. H. Lefebvre, Q(2018). Effective association between audit committees and the internal audit function and its impact on financial reporting quality: Empirical evidence from Omani listed firms. Int J Audit. 2018;1–17. wileyonlinelibrary.com/journal/ijau
 Gomariz, M. F. C., Ballesta, J. P. S, (2014), “Financial reporting quality, debt maturity and investment efficiency” Journal of Banking & Finance, Volume 40, March 2014, pp. 494–506
 Habib.A. Jiang.H.(2015). Corporate governance and financial reporting quality in China: A survey of recent evidence. Journal of International Accounting, Auditing and Taxation,1-46.
 Haldar, A. and Raithatha, M.(2017). Do compositions of board and audit committee improve financial disclosures?", International Journal of Organizational Analysis, 25:2,pp. 251-269.
 Hope, O. Wayne & Dushyantkumar, V. (2013). Financial reporting quality of U.S. private and public firms. Online http://www.ssrn.com.
 Kamarudin, K and Ismail. W. (2014). The Effects of audit committee attributes on fraudulent financial reporting, Journal of Modern Accounting and Auditing, 10: 5, pp.507-514
 Kothari, S.P., 2000. The role of financial reporting in reducing financial risks in the market. In: Rosengren, Eric, Jordan, John (Eds.), Building an Infrastructure for Financial Stability. Federal Reserve Bank of Boston: pp 89–102.
 Lawrence A. (2013).Individual investors and financial disclosure. Journal of Accounting and Economics, Vol. 56, pp. 130–147
 Leong., K., Wang,J., Suwardy, T. and Kusnadi, Y.(2015). Audit committees and financial reporting quality in Singapore. Electronic copy available at: http://ssrn.com
 Li Qingyuan and Tielin Wang (2010) "Financial reporting quality and corporate efficiency:Chinese experience , Nankai Business Review International , Vol 1 , Issue 2 , PP. 197.

مطالعات انجام شده خارج از کشور در حوزه گزارشگری مالی متقلبانه - فرمت word


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

برخی از منابع

• Kuhn, R. & Sutton, S. (2006). Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance. Journal of Emerging Technologies in Accounting, 3(1), 61-80.
• Langberg, N. & Kumar, P. (2006). Overinvestment and Corporate Fraud in Efficient Capital Markets. Available at SSRN: https://ssrn.com/abstract=894904 or http://dx.doi.org/10.2139/ssrn.894904
• Perols, J. L. & Lougee, B. A. (2011). The relation between earnings management and financial statement fraud. Advances in Accounting, 27(1), 39 – 53.
• Scherand, C.M. & Zechman, S.L. (2011). Executive Overconfidence and the Slippery Slope to Financial Misreporting. Journal of Accounting and Economics, 53 (1-2), 311–29
• Rijsenbilt, A. & Commandeur, H. (2013). Narcissus Enters the Courtroom: CEO Narcissism and Fraud. Journal of Business Ethics, 117 (2):413-429.
• Rahman, S., Sulaiman, S., Fadel, E. & Kazemian, S. (2016). Earnings Management and Fraudulent Financial Reporting: The Malaysian Story. Journal of Modern Accounting and Auditing, 12 (2), 91-101
• Liou, F.(2008). “Fraudulent fnancial reporting detection and business failure prediction models: a comparison”. Managerial Auditing Journal. 23(7): 650662-
• Abdolmohammadi, J.M. and Owhoso, D.V. (2000). Auditors’ ethical sensitivity and the assessment of the likelihood of fraud, Managerial Finance, 26(11): 21-32.
• Ansah, S. O., Moyes, G. D., Oyelere, P. B., and Hay, D. (2002). An Empirical Analysis of the Likelihood of Detecting Fraud in New Zealand. Managerial Auditing Journal, Vol. 17(4), pp. 192-204
• Summers, S.L. and Sweeney, J.T. (2006). Fraudulently misstated financial statements and insider trading: an empirical analysis, The Accounting Review, 73(1): 131-46
• Efstathios.kirkos,Charalambos Spathis,Yannis Manolopoulos.(۲۰۰۷),Data Mining for the detection of fraudulent financial statements,Expert Systems With Applications.۳۲ ,pp.۹۹٥-۱۰۰۳