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.

فهرست مطالب

تاثیر کمیته‌ی حسابرسی بر بهبود کیفیت گزارشگری مالی...........................................................3
تاثیر کمیته‌ی حسابرسی بر بهبود کیفیت کنترل‌های داخلی........................................................4
تاثیر کمیته‌ی حسابرسی بر عملکرد حسابرس مستقل..................................................................5
تاثیر کمیته‌ی حسابرسی بر عملکرد حسابرس داخلی....................................................................5
تاثیر کمیته‌ی حسابرسی بر جلوگیری از تقلب مدیریت...............................................................6
تحلیل رابطه سرمایه فکری و کمیته‌ی حسابرسی.......................................................................7
رابطه اندازه کمیته‌ی حسابرسی و سرمایه فکری........................................................................8
رابطه فراوانی جلسات کمیته حسابرسی و سرمایه فکری.............................................................8
رابطه استقلال کمیته حسابرسی و سرمایه فکری.........................................................................9
رابطه درصد مالکیت اعضای کمیته حسابرسی در شرکت و سرمایه فکری.....................................9
رابطه تخصص اعضای کمیته حسابرسی و سرمایه فکری.............................................................9
تحلیل رابطه کمیته حسابرسی و تاخیر گزارش حسابرسی..........................................................10
ویژگی‌های کمیته حسابرسی و تاخیر گزارش حسابرسی..............................................................11
منابع و ماخذ.............................................................................................................................15

Akeel, M.L., Dennis, W.T., (2012). Governance characteristics and role effectiveness of audit committees. Managerial Auditing Journal, 27(4), 336-354.
Anderson, R., Mansi, S., & Reeb, D. (2003). Founding family Ownership and the agency costs of debt. Journal of Financial Economics, Volume 68, pp. 263-287.
Beaver, W.H., Lambert, R., Morse, D. (1980). The information content of security prices. Journal of Accounting and Economics, 2(1), 3-28
Bull, I., & Sharp, F. (1989). Advising clients on treadway Audit committee recommendation. Journal of Accountancy, February, pp. 46-52
Carcello, J., & Neal, T. (2000). Audit committee Characteristics and auditor reporting. The Accounting Rrview,Volume 75, Issue 4, pp. 453-467.
Chan, A.M.Y., Liu, G., Sun, J. (2013). Independent audit committee members’ board tenure and audit fees. Accounting and Finance, 53(4), 29-47.
Collier , P., & Gregory, A. (1999). Audit committee activity And agency costs. Journal of Accounting and Public Policy, Volume 18, Issue 4-5, Winter, pp. 311-332.
Dalton, D. R. , Daily, C. M. , Johnson, J. L. and Ellstrand, A. E. (1999). Number of directors and financial performance: A meta-analysis,,674-86
Dezoort, F. T. (1998). An analysis of experience effects on Audit committee members, oversight judgments. Accounting, Organizations and Society, Volume 23, Issue 1, January, pp. 1-21.
Felo, A., Krishnamurthy, S., & Solieri, S. (2003). Audit Committee characteristics and the perceived quality of financial Reporting: an empirical analysis. Social Science Research Network. http://ssrn.com/abstract=401240.
Green, S. (1994). Canadian audit committees and their Contribution to corporate governance. Journal of International Accounting, Auditing and Taxation, Volume 3, Issue 2, pp. 135-151.