پایگاه داده و منابع علمی حسابداری

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

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

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

برخی از منابع مورد استفاده


Abolfazl Amanollah Nejad Kalkhouran, Bahareh Hossein Nezhad Nedaei, Siti Zaleha Abdul Rasid,(2015). "The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance", Journal of Accounting & Organizational Change, https://doi.org/10.1108/JAOC-05-2015-0042

AksoyluSemra, EbruAykan, 2013, "Effects of Strategic Management Accounting Techniques on Perceived Performance of Businesses", Journal of US-China Public Administration, Vol. 10, No. 10, 1004-1017

Alnawaiseh Musa Abdel Latif Ibrahim, 2013, The Extent of Applying Strategic Management Accounting Tools in Jordanian Banks, International Journal of Business and Management, Vol. 8, No. 19, pp. 32-44.

Baalwan,K, Sarathy, k, Akarsh, V, Mehendale, S(2018). Challenges in Management Accounting – A Methodological and Thematic Review. Asian Journal of Management. 2018; 9(1):757-760

Babajide Michael Oyewo (2020): Outcomes of interaction between organizational characteristics and management accounting practice on corporate sustainability: the global management accounting principles (GMAP) approach, Journal of Sustainable Finance & Investment, DOI: 10.1080/20430795.2020.1738141

Benny Hutahayan. (2019). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking: An International Journal. Vol. 27 No. 4, pp. 1289-1318.. https://www.emerald.com/insight/1463-5771.htm

Cadez Simon, 2006, "The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies", Zagreb International Review of Economics & Business, Vol. 9, No. 1, pp. 61-75.

CPA Jared Okello Otieno, Dr Orthodox Tefer & Erick Onyango Owino.(2021). Influence of Management Accounting Practices on Performance of Kisumu County Government. Middle East Journal of Applied Science & Technology. Vol.4, Iss.2, Pages 129-146,

مطالعات انجام شده خارج از کشور در حوزه تمرکز مشتری - فرمت word

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

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

برخی از منابع مورد استفاده



Bei, L. Xul, ZH. (۲۰۱۷). Customer concentration and corporate payouts, Proceedings of the ASBBS T{th Annual Conference.

Campello, M., & Gao. J. (2017). Customer Concentration and Loan Contract Terms, Journal of Financial Economics, 123(1), pp.108-136



Cen, L., Maydew, E., Zhang, L., Zuo, L., (2017). Customer-supplier relationships and corporate tax avoidance. Journal of Financial Economics, 123(2), 377-394

Chang, H., Hall, C., & Paz, M. T. (2015). Customer Concentration and Cost Structure, American Accounting Association



Dan Dhaliwal, Matthew Serfling. (2015) Customer Concentration Risk and the Cost of Equity Capital, March 23, 2015,http://ssrn.com/abstract=2365569.

Habib, A., Hasan, M. M., Bhuiyan, M., & Uddin, B. (2015). Customer Concentration, Corporate Social Responsibility and Idiosyncratic Risk


Jung, Boochun and Kim, Tae Wook and Park, Sang Hyun and Yoon, Sung Wook,(2020). Customer Concentration and Income Smoothing Activities (November 10, 2020). Available at SSRN: https://ssrn.com/abstract=3728340 or http://dx.doi.org/10.2139/ssrn.3728340

Kim, Joon Ho and Lee, Wei-Ming,(2020). How Does Board Structure Affect Customer Concentration? (August 4, 2020). Available at SSRN: https://ssrn.com/abstract=3238644 or http://dx.doi.org/10.2139/ssrn.3238644

مطالعات انجام شده خارج از کشور در حوزه حسابداری اسلامی - فرمت word

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................7

برخی از منابع مورد استفاده


ABDUL WAHAB, Muhammad Syahir et al.(2019). ACCOUNTING RECOGNITION FROM ISLAMIC PERSPECTIVE. International Journal of Business and Economy, [S.l.], v. 1, n. 2, p. 11-17, sep. 2019. ISSN 2682-8359. Available at: . Date accessed: 31 mar. 2021.

Ahmad Baehaqi. M. Nur A. Birton. Fahmi Ali Hudaefi. (2020). Time value of money in Islamic accounting practice: a critical analysis from maqasid al-Sharī‘ah. Journal of Islamic Accounting and Business Research.https://www.emerald.com/insight/1759-0817.htm

Alkali, I., Alkali, M & Aliyu, A. (2017). Islamic accounting reporting and economic development: Nigerian perspective.Accounting, 3(4), 211-220.

Amela Trokic. (2015).Islamic Accounting; History, Development and Prospects. http://www.ojs.unito.it/index.php/EJIF

Arif Billah, Alim Al Ayub Ahmed (2011), "Accounting in Islamic Perspective: A Timely Opportunity, a Timely Challenge", IIUC STUDIES Vol. 9, pp. 187-214

Ben Abd El Afou, R. (2017), "Knowledge of Islamic accounting among professionals: evidence from the Tunisian context", Journal of Islamic Accounting and Business Research, Vol. 8 No. 3, pp. 304-325. https://doi.org/10.1108/JIABR-03-2015-0008

Bukhari, S., Hashim, F. and Amran, A. (2020), "Determinants and outcome of Islamic corporate social responsibility (ICSR) adoption in Islamic banking industry of Pakistan", Journal of Islamic Marketing, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIMA-11-2019-0226

Dodik Siswantoro, Shahul Hameed Mohamed Ibrahim.(2013). SHOULD ISLAMIC ACCOUNTING STANDARD FOLLOW TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)? A LESSON FROM MALAYSIA. Media Riset Akuntansi, Auditing & Informasi, Vol.13 No.1, April. DOI: http://dx.doi.org/10.25105/mraai.v13i1.1736

Hasan Mukhibad and Anisa Fitri, (2020), “Determinant of Islamic Social Reporting (ISR) Disclosure” in International Conference on Economics, Business and Economic Education 2019, KnE Social Sciences, pages 478–489. DOI 10.18502/kss.v4i6.6620

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

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................14

برخی از منابع مورد استفاده

Adebowale, N. S. (2014). Effect of and Management Capital Working Corporate on Constraints Financial Dissertation, (Doctoral Performance Univeristi Utara Malaysia).

Alm, J., Liu, Y. & Zhang, K.(2019). Financial constraints and firm tax evasion. Int Tax Public Finance 26, 71–102 (2019). https://doi.org/10.1007/s10797-018-9502-7

Almeida, Juliano Ribeiro and Eid Jr, William. (2014). Access to finance, working capital management and company value: Evidences from Brazilian companies listed on BM&FBOVESPA. Journal of Business Research. 2(5), 974–934.

Baños-Caballero, S., García-Teruel, P. J and Martínez-Solano, P. (2014). Working capital management, corporate performance, and financial constraints. Journal of Business Research. 62(3), 337-338.

Buehlmaier, M, M, T. Whited. (2017). Are financial constraints priced? Evidence from textual analysis. Simon school working paper

Caballero, S. B. , Garcia-Turel, P. & Martinez-Solano, P. (2013). Working capital management, corporate performance, and financial constraints, Journal of Business Research, 67 (3) , 332-338

Camila Aparecida Bragioni, David Ferreira Lopes Santos. (2018). Financial constraint and cash flow sensitivity of Brazilian companies. estud.gerenc. vol.34 no.149 Cali Oct./Dec. 2018. http://dx.doi.org/10.18046/j.estger.2018.149.2735

Campbell, J.L., Dhaliwal, D.S., Schwartz, J.W.C. (2012). Financing constraints and the cost of capital: Evidence from the funding of corporate pension plans. Review of Financial Studies. 25(3), 868-912

Chen Yinmo;Wen Wen;Sun Qiankun;Huang Yuting. (2018). Monetary Policy, Financial Constraint and Outward Foreign Direct Investment. Review of Investment Studies. http://en.cnki.com.cn/Article_en/CJFDTotal-TZYJ201803002.htm

Chen, Chen. Lai, Shufang (2012). Financial Constraint and Tax Aggressiveness.Available at www.massey.ac.nz.

Chen, D., Li, S., Zezhong, J. & Hong Zou, X. (٢ ٠١۴). “The Effect of Government Quality on Corporate Cash Holdings”, Journal of Corporate Finance , ٢ ٧ , ٣٨۴-۴٠٠.

Chen, S., Wang, Y. (2012). Financial constraints and share repurchases. Journal of Financial Economics, 105(2): 311-331.

Chen, Y., Huang, Y., and Chen, C., (2009), Financing Constraints, Ownership Control, and Cross-Border M&As: Evidence from Nine East Asian Economies, Corporate Governance: an International Review, Vol. 17, No. 6, 665-680.

Chen, Y., L. Zolotoy (2014). Stock Liquidity and Corporate Tax-Avoidance: The Tale of Two Tails. Available at ssin.com.

Ciaran, Driver. Jair, Muñoz-Bugarin. (2019). Financial constraints on investment: Effects of firm size and the financial crisis. Research in International Business and
Finance. Volume 47, January 2019, Pages 441-457. https://doi.org/10.1016/j.ribaf.2018.09.006

Dongmi Li,2010. Financial constraints: R&D investment, and stock returns. Rady School of Management University of Colifornia San Diego 1-6,22-24

Edwards, A., Schwab, C. & Shevlin, T. (2013). Financial Constraints and the Incentives for Tax Planning, 2013 American Taxation Association Midyear Meeting. Available at SSRN: http://ssrn.com/abstract=2216875.

Farrell.kUnlu.e, Yu. J (2014). "Stock repurchases as an management mechanism: The impact of financing constraints". Journal of Corporate Finance.25,1–15.

مطالعات انجام شده خارج از کشور در حوزه استقلال حسابرس - فرمت word

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

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

برخی از منابع مورد استفاده


Alnawaiseh, M. A. Alnawaiseh, M. (2015). The Effects of the Threats on the Auditor’s Independence. International Business Research, 8, (8), ISSN: 19139004- E-ISSN: 1913.9012- 149-141.

Cao, Q., Hu, N. and Hao, L. (2019), "Does client industry importance affect auditor independence?", Managerial Auditing Journal, Vol. 35 No. 4, pp. 575-595. https://doi.org/10.1108/MAJ-02-2019-2179
Chia-Ah E. J. Karlsson, (2012), "The impact of extended Audit Tenure on Auditor Independence", Master thesis, Umea University, Sweden

David Castillo-Merino, Josep Garcia-Blandon & Monica Martinez-Blasco.(2019). Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right? https://doi.org/10.1080/09638180.2019.1577151

Diana, M. M; Magda, H. H. (2013). auditor Independence, audit quality and the mandatory auditor rotation in Egypt. education, business and society: contemporary middle eastern issues, VOL. 6,No. 2: 116-144.

Diyan Hera Prasanti. Wita Ramadhanti. Novita Puspasari. (2019). Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable. Journal Homepage: http://journal2.um.ac.id/index.php/jaa

Ene E. Emeka, Ene C. Josephine.(2019). AUDITORS' INDEPENDENCE AND CORRUPTION ALLEVIATION IN THE NIGERIAN PUBLIC SERVICE. http://www.fepbl.com/index.php/farj/article/view/20

Ghosh, A S. kallapur, and D. Moon. "Audit and Non-Audit Auditor of Capital Market perceptions and fees Independence". City University of New york (CUNY)- Baruch College, Indin School of Budiness and SUNY at Old Westbury-School of Business. Westbury-School of Business. Working paper
jaz, Arslan .(2019). AUDITOR INDEPENDENCE AND EARNINGS MANAGEMENT.OULU BUSINESS SCHOOL. Master’s Thesis. Department of Accounting

Jallow, O. (2019). The Reality of Auditors' Independence in The Gambia - Confronting The Key Players. International Journal of Accounting, Finance and Business (IJAFB), 4(19), 22-30.

Le Doan Minh Duc, Nguyen Thi Hoang Yen, Vo Hoang Ngoc Thuy, Nguyen Hoang Tien & Dinh Ba Hung Anh .Juan Sapena.(2019). Enhancing auditors’ independence in auditing enterprises in Vietnam Cogent Economics & Finance. Volume 7, 2019 - Issue 1