پایگاه داده و منابع علمی حسابداری

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

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

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

برخی از منابع مورد استفاده

Alareeni, B. (2019), "The associations between audit firm attributes and audit quality-specific indicators: A meta-analysis", Managerial Auditing Journal, Vol. 34 No. 1, pp. 6-43. https://doi.org/10.1108/MAJ-05-2017-1559

AL-Qadasi, A., Abidin, S. and Al-Jaifi, H. (2019), "The puzzle of internal audit function budget toward specialist auditor choice and audit fees: Does family ownership matter? Malaysian evidence", Managerial Auditing Journal, Vol. 34 No. 2, pp. 208-243. https://doi.org/10.1108/MAJ-09-2017-1655

Annisa Rahmawati, Dian Agustia, Yustrida Bernawati .( 2019). Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality. DOI: http://dx.doi.org/10.26740/jaj.v11n1.p44-52

Bartov, Ferdinand and Judy. (2000). "Discretionary-Accruals Models and Audit Qualifications", Journal of Accounting and Economic, Vol 30, No 3, pp: 421-452.

Bauwhede HV, Marleen Willekens.(2004). Evidence on (the lack of) Audit quality. Differentiation in the Private Client Segment of the Belgian Audit Market; European Accounting Review 2004; 13(3): 501 – 522.

Charles, E., Stanley, J., Charlotte, C. (2010), The impact of audit quality on earnings management to achieve user reference points in EPS, The Journal of Applied Business Research, Volume 26, Number 1.pp. 19-30

Chi, W., Lisic, L. and Pevzner, M., (2011). Is enhanced audit quality associated with greater real earnings management? Accounting Horizons, 25 (2). pp.315-335.

Christy Ulina Ginting, Widi Hidayat.(2019). The Effect of a Fraudulent Financial Statement, Firm Size, Profitability, and Audit Firm Size on Audit Delay. International Journal of Innovation, Creativity and Change. Volume 9, Issue 7, www.ijicc.net

Cohen, D., and P. Zarowin. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics 50 (1): pp. 2–19.




Divesh S. Sharma, Paul Tanyi, and Barri Litt (2016) Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness. AUDITING: A Journal of Practice & Theory In-Press.

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

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

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

برخی از منابع مورد استفاده

Abriyani Puspaningsih. Amanda Prima Analia.(2020). The Effect of Debt Default, Opinion Shopping, Audit Tenure and Company’s Financial Conditions on Going-concern Audit Opinions. Review of Integrative Business and Economics Research, Vol. 9, Supplementary Issue 2

Annisa Rahmawati, Arsono Laksmana, Dian Agustia . (2019). MEDIATION ROLE OF AUDIT GOING CONCERN OPINION ON CORRELATION OF AUDIT TENURE AND MARKET PERFORMANCE. AFEBI Accounting Review (AAR). Vol.04 No.01, June 2019

Azizkhani, M., Monroe, GS., and Shailer,G. (2007). Auditor tenure and perceived Credibility of financial Reporting, The Australian National University, Working paper

cameran,m , Prencipe.A , Trombetta.m.(2008).”Earnings management, audit tenure and auditor changes: doesmandatory auditor rotation improve audit quality?”. from http://ssrn.com

Carcello J.V.& Nagy A.L.(2004).”Audit Firm Tenure and Fraudulent Finsncial Reporting”. Auditing.A Journal of Practice & The ory. Vol.23, Issue2.pp. 55. 69

Chang Wang, M. (2009) "The Effects of Firm Market Value on Audit Partner Tenure and Firm Profitability", Accounting & Taxation, Vol. 1, No.1. On line, http: www. ssrn. com.

Chen.H, Chen.J, Lobo.G.(2009).”Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China”. From http://ssrn.com

Chi Wuchun and Huang Huichi, (2005) .” Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan” , Journal of Contemporary Accounting & Economics I , pp. 65-92.

Chi, L. and J. Ho (2010). “Audit Tenure and Earnings Surprise Management”, Review of Accounting and Finance, Vol. 9, pp. 116-138.

Chi, Wuchun, and Wang Chenchin, (2010), “Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders”, The International Journal of Accounting 45, pp.465-486.

Davis, RL. Soo, B.S. and Trompeter, G. M. (2009). "Auditor tenure and ability to meet or beat earnings forecasts", Contemporary Accounting Research, No 26 , pp517-548