پایگاه داده و منابع علمی حسابداری

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.

فهرست مطالب

مفهوم تقلب.............................................................................................. 3
حیطه و کلیات تقلب................................................................................. 4
مفهوم گزارشگری مالی متقلبانه................................................................ 5
افرادی که مرتکب تقلب در گزارشگری مالی می شوند.............................. 8
روشهای ارتکاب تقلب در صورتهای مالی.............................................. 8
انگیزه های تقلب در گزارشگری مالی..................................................... 8
عوامل سازمانی مرتبط با تقلب در گزارشگری مالی................................ 9
کشف تقلب در گزارشگری مالی............................................................. 10
عوامل تاثیر گذار بر وقوع تقلب.......................................................... 11
طبقه بندی انواع تقلب........................................................................ 12
راهکارهای مقابله با تقلب................................................................... 13
ارتباط بين بیش اعتمادی مدیریت و تقلب در گزارشگري مالي............. 15
رابطه مدیریت سود و تقلب در گزارشگری مالی..................................... 17
منابع و ماخذ...................................................................................... 20

برخی از منابع و ماخذ

منابع فارسی
 پورحیدری، امید؛ سعید، بذرافشان(1391). بررسی سودمندی استفاده از چک لیست کنترل تقلب در ارزیابی ریسک مدیریت مدیریت تقلب. تحقیقات تجربی حسابداری، 1(3): 69-86
 پوریا نسب(1384). بازاندیشی اصطلاحات حسابداری: چهار اصطلاح متفاوت، مجله دانش و پژوهش حسابداری، شماره 3، صص: 91-93
 خانی، عبدا..(1386). تقلب و فعالیت های آینده مسئول حسابداری. حسابرس. 38
 خواجوی، شکرا...؛ شله منصوری(1394). تقلب: دایره پنهان در زنجیره امنیت گزارشگری مالی. مجله کنکاش، تهران
 دوانی، غلامحسین،(1392). نقش حسابرسی در فرآیند مبارزه با فساد، مجله حسابدار رسمی، 6، 36، صص 11-16
 رحماني، علي، حسابرسان و مديريت سود، حسابرس، 1389، شماره 49، ص 111 -104
 شمسايي، وحيد، مديريت سود و تقلب در گزارشگري مالي: تشخييص نقاط تمايز توسط حسابرسان، مجله حسابرس، 1392، شماره 46، ص 114 -166
 صفر زاده، محمد حسین(1389). توانایی نسبت های مالی برای شناسایی تقلب در گزارش مالی با تجزیه و تحلیل لاجیت. نشریه دانش حسابداری 1: 137-163
 عبدالمحمدی، محمد جواد(1384). حساسیت اخلاقی حسابرسان و ارزیابی احتمال تقلب. تامین مالی مدیریت، 26(11) 21-32
 فرج زاده دهکردی، حسن؛ لیلا آقایی(1394). سیاست تقسیم سود و گزارشگری مالی متقلبانه، مطالعات تجربی حسابداری مالی، سال 12، شماره 45، صص 98-114

منابع انگلیسی:

 Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. (2004). Fraud and Corporate Executives: Agency, Stewardship and Broken Trust. Journal of Forensic Accounting, Vol. 5, pp. 109-130
 Badertscher, B.A.; Collins, D.W.; Lys, T.Z. (2012). Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows.Journal of Accounting and Economics, 53(1-2), 330-352.
 Beasley, M. S., Carcello, J. & Hermanson, D. (1999). COSO’s New Fraud Study: What it Means for CPAs. Journal of Accountancy, 187(5), 12–13.
 Beasley, M. S., J. V. Carcello, D. R. Hermanson and P. D. Lapides. (2000). Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms. Accounting Horizons, Vol. 14 (4), pp. 441- 454
 Beneish, M.D. (1999). Incentives and penalties related to earnings overstatements that violate GAAP, The Accounting Review, 74(4): 425-57
 Cohen, J., Ding, Y., Lesage, C. & Stolowy, H. (2010). Corporate Fraud and Managers’ Behavior: Evidence From the Press. Journal of Business Ethics, 95(٢), 271–315.
 Dechow, P. A., R. G. Sloan A. P. Sweeney. (1996). Causes and Consequences of Earnings Manipulation: an Analysis of Firms subject to Enforcement Actions by the SEC. Contemporary Accounting Research, Vol. 13(1), pp.1-36
 Dechow, P., Sloan, R., & Sweeney, A, Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC, Contemporary Accounting Research, 1996, 13(1), 136

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