پایگاه داده و منابع علمی حسابداری

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

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

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

برخی از منابع مورد استفاده

Alali, F. (2011). "Audit fees and discretionary accruals: Compensation structure effect", Managerial Auditing Journal, Vol 26, No 2, pp. 90-113.

Alexeyeva, I., Likosova, M.M. (2016). The impact of fair value measurement on audit fees: Evidence from financial institutions in 24 European countries. International Journal of Auditing, 20(3), 255-266

Alhadab, M. (2018), "Abnormal audit fees and accrual and real earnings management: evidence from UK", Journal of Financial Reporting and Accounting, Vol. 16 No. 3, pp. 395-416. https://doi.org/10.1108/JFRA-07-2017-0050

Anmol, B., Muhammad, J.A. and Doureige, J. (2015). Audit fees and capital structure decision, http:// www.ssrn.com

Asthana, s . and Boone , I .(٢٠١٢ ), Abnormal Audit fees and Audit Quality , Auditing ; A journal of practice & theory , 31 , 1-22

Azizkhani, M., Shailer. G. and Monroe G. (2012)," The Pricing of Audit Services in a Non – Big4 Setting", Working paper, The Australian National University.

Basioudis, G. L. (2008). Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. A Journal of Accounting, Finance, and Business Studies, Vol. 44, No. 3, Pp284-309.

Bills, K.L., Lisic, L.L., Seidel, T.A. )2015(. Do auditors respond to management uncertainty? Evidence from audit fees. http://www.ssrn.com

Biswas, S. (2019). Do Audit Fees Adjust Quickly?—Evidence from India. Global Business Review, 097215091984338. doi:10.1177/0972150919843382

Chen, Y., Gul, F., Veeraraghavan, M., Zolotoy, L.)2015(. Executive equity risk-taking incentives and audit service pricing. The Accounting Review, 90(6), 2205-2234.

Coffie, W. and Bedi, I. (2019), "The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana", Accounting Research Journal, Vol. 32 No. 3, pp. 436-453. https://doi.org/10.1108/ARJ-07-2017-0114

Dai Fei (Troy), Y., Majella, P., Fang, H. (2015). Fair value accounting for non-current assets and audit fees: Evidence from Australian companies. Journal of Contemporary Accounting & Economic, 11(2015), 31-45

Dalia A. Abbass , Mahmoud M. Aleqab ,(2013), "Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms", International Business Research; Vol. 6, No. 4,PP.67-80.

Donatella, P., Haraldsson, M., & Tagesson, T. (2018). Do audit firm and audit costs/fees influence earnings management in Swedish municipalities? International Review of Administrative Sciences, 002085231774873. doi:10.1177/0020852317748730

Donohoe, M., Knechel, R. (2014). Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research, 31(1), 284-308.

Duellman, S., Hurwitz, H., Sun, Y. (2015). Managerial overconfidence and audit fees. Journal of Contemporary Accounting & Economics, 11(2), 148-165

Fleming, D., Kevin, H, Romanus R.N. (2014). “Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation”.Review of Accounting and Finance, 13 (4): 353-370.

Habib, A., Jiang, H. and Zhou, D .(2015).“Related Party Transactions and Audit Fees: Evidence from China”. Journal of International Accounting Research, 14 (1): 59-83.

HUSSAINI BALA. NOOR AFZA AMRAN. HASNAH SHAARI. (2018). Audit Fees and Financial Reporting Quality: A Study of Listed Companies in Nigeria. International Review of Management and Business Research. Vol. 7 Issue.2. 482-489

Johl S. & Khan A. (2011). Audit Pricing In Private Firms: The Effects Of Family And Forign Control, School of Accounting Economics and Finance, Deakin University, Victoria, Australia, On line, Available at: 4TUhttp://www.afaanz.orgU4T

مطالعات انجام شده خارج از کشور در حوزه بازده سهام - فرمت word

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................12

برخی از منابع مورد استفاده


Abugri, B. A. (2008). Empirical relationship between macroeconomic volatility and stock returns: Evidence from Latin American markets. International Review of Financial Analysis, 17(2), 396–410.

Agrawal, H. S. S. D. D. (2019). EXCHANGE RATES MOVEMENT AND BANKEX INDEXRETURNS: A STUDY OF INDIAN STOCK MARKET. Journal Current Science, 20(1).

Bheenick, E. B. and Brooks, R. D. (2010). Does Volume Help in Predicting Stock Return? An Analysis of the Australian Market. Research in International Business and Finance, 24, pp.146-157.

Blau, B. M. (2017). The volatility of exchange rates and the non-normality of stock returns. Journal of Economics and Business, 91, 41-52.

Bohl, M. T., Brzeszczyński, J., & Wilfling, B. (2009). Institutional investors and stock returns volatility: Empirical evidence from a natural experiment.Journal of Financial Stability, 5(2), 170182

Callen, J. & Khan, M. (2013). Accounting quality, stock price delay and future stock returns. Temporary Accounting Research, 30(1), 269295-

Chen, Z., Lin, W. T., Ma, C. and Tsai, S. (2014). Liquidity provisions by individual investor trading prior to dividend announcements: Evidence from Taiwan. The North American Journal of Economics and Finance, 28, pp.358-374.

Chkili, W., & Nguyen, D. K. (2014). Exchange rate movements and stock market returns in a regime-switching environment: Evidence for BRICS countries. Research in International Business and Finance, 31, 46-56.

Cochrane, J.,( 2007), “Financial markets and real economy,” Journal of Financial Economics 80, 627-565.

Diaz, E. M., Molero, J. C., & de Gracia, F. P. (2016). Oil price volatility and stock returns in the G7 economies. Energy Economics, 54, 417-430

Dwumfour, R. A., & Addy, N. A. (2019). Interest Rate and Exchange Rate Exposure of Portfolio Stock Returns: Does the Financial Crisis Matter?. Journal of African Business, 1-19

Farhan, M. and S. Sharif,(2015). "Impact of Firm Size on Stock Returns at Karachi Stock Exchange”.

Frugier, A. (2016). “Returns, Volatility and Investor Sentiment: Evidence from European Stock Markets”. Research in International Business and Finance, 38 (C): 45-55.

Godfrey Marozva . (2019). Liquidity and Stock Returns: New Evidence From Johannesburg Stock Exchange. The Journal of Developing Areas. Volume 53, Number 2, Spring 2019

Hillier, D., & Loncan, T. (2019). Political uncertainty and Stock returns: Evidence from the Brazilian Political Crisis. Pacific-Basin Finance Journal. doi:10.1016/j.pacfin.2019.01.004

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

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................12

برخی از منابع مورد استفاده

Ahsan, Haiyan Jiang , Md. Borhan Uddin Bhuiyan , Ainul Islam. (2014). Litigation Risk, Financial Reporting and Auditing: A Survey of the Literature. Research in Accounting Regulation, 26 (2014), 145–163

Andres Guiral, Jose A. Gonzalo-Angulo, Waymond Rodgers, (2007). "Information content and recency effect of the audit report in loan rating decisions",Accounting and Finance 47, 285–304

Ann G. Backof; E. Michael Bamber; Tina D. Carpenter. (2013). More Precise versus Less Precise Accounting Standards: The Effect of Auditor Judgment Frameworks in Constraining Aggressive Reporting, https://www.mccombs.utexas.edu/.../Accou... October 2013.

Asare, S. K. and A. M. Wright (2012), "Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements", Accounting Horizons, 26 (2), 193-217

Bartov, E., Gul, F. A. and Tsui, J. S. L. ,(2001)," Discretionary-accruals Models andAudit Qualifications",Journal of Accounting and Economics, Vol. 30, PP. 421-452.

Butler, M. Andrew j. & Willenborg, M. (2004). An empirical analysis of auditor reporting and its association with ahnormal accruals. journal of Accounting and Economics, Vol- 37;PP.139-160

Change , Wenching and Helen Choy(2010)" Audit Partner Characteristics and Going-Concern Opinions", working paper , www.ssrn.com

Chen Charles J P , Xijia Su, Xi Wu.(2010) Auditor Changes Following a Big 4 Merger with a Local Chinese Firm: A Case Study, Auditing.. Vol. 29, Iss. 1; pg. 41, 32

Chena, C., Lung G., and Fu-Hsing, C. (2009).Strategic auditor switch and financial distress prediction, empirical findings from the TSE-listed firms, Applied Financial Economics. 19: 59–72.

Craswell, A., Stokes, D. J., & Laughton, J. (2002). Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), 253-275.

Cullinan, C, P., Wang, F., Yang, B and Zhang, J. (2012). "Audit opinion improvement and the timing of disclosure", Advances in Accounting, incorporating Advances in International Accounting 28 (2012) 333-343.

Czerney Keith, Jaime J. Schmidt and Anne M. Thompson, (2014), Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports? Electronic copy available at: Available at SSRN: http://ssrn.com/abstract=2446708 or http://dx.doi.org/10.2139/ssrn.2446708

Farinha, J., & Viana, L. F. (2009). Board structure and modified audit opinions: evidence from the Portuguese stock exchange. International Journal of Auditing, 13(3), 237-258.

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

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

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

برخی از منابع مورد استفاده

Ahmed, A.; Khurshid, M.K.; Yousaf, M.U. Impact of Intellectual Capital on Firm Value: The Moderating Role of Managerial Ownership. Preprints 2019, 2019010318(doi: 10.20944/preprints201901.0318.v1).

Arief, Y., Kiwanto, L., Widiyanto, A. & Agung, Y. (2014). Linear and Non-linear Approaches in Testing Managerial Ownership on the Firm Value: Evidence Indonesian Firms", IOSR Journal of Business and Management (IOSR-JBM), 16: 1-5.

Boubaker, A, and M. Mezhoud, (2008), " Impact of Manageral Ownership on Operational Performance of IPO Firms: French Context ", Journal of Finance, NO 73, 253-285

Coles, J, Lemmon, M.L and Y. Wang, (2008), " The Joint Determinants of Manageral Ownership, Board Independence and Firm Performance ", Journal of Economics, NO 112, 123-149.

Cui, H., and Y., T., Mak. 2002." the Relationship between Performance in High R&D Managerial Ownership and Firm Firms", Journal of corporate finance, 8, pp. 313-336.

Din, Sh. U. and A. Y. Javid (2011).“Impact of Managerial Ownership on Financial Policies and the Firm’s Performance: Evidence Pakistani Manufacturing Firms”, International Research Journal of Finance and Economics, Vol. 81, No. 2, pp. 13-29

Drako, A.A. and F.V., Bekiris (2010). “Corporate performance, managerial ownership and endogeneity: A simultaneous equations analysis for the Athens stock exchange.” Research in International Business and Finance, Vol. 24, pp: 24–38.

Florackis, C.; Kanas, A.; and A. Kostakis (2014). “Dividend Policy, Managerial Ownership and Debt Financing: A Non-Parametric Perspective”, European Journal of Operational Research, Vol. 24, No. 3, pp. 783-795

Florakis, C, Kostakis, A and A. Ozkan, (2009), " Manageral Ownership and Performance ", Journal of Business Research, No 62.1350-1357.

Henry, D.(2010). “Agency Costs, Ownership Structure and Corporate Governance Compliance: A Private Contracting Perspective.” Pacific-Basin Finance Journal.Vol.18, pp. 24–46.

Henry, Daren. 2003. " Agency Costs, Corporate Governance Evidence from Australia", and Ownership Structure: http://www.fma.org/Orlando/Papers/Agency_costs_govern ance_ownership.pdf

Hong, D. and V. Yen Nguyen (2014).“Managerial Ownership, leverage and Dividend Policies: Empirical Evidence from Vietnam’s listed Firms”, International Journal of Economics and Finance, Vol. 6, No. 5, pp. 274-284

Hu, Y., X. Zhou, (2008), " The performance effect of managerial ownership: Evidence from China", Journal of Banking & Finance, No 32. 2099–2110

مطالعات انجام شده خارج از کشور در حوزه مالکیت خانوادگی (شرکت های فامیلی) - فرمت word

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................12

برخی از منابع مورد استفاده


Abdolmohammadi, Mohammad, & Erlend, Kvaal. (2010). Earning Management Priorities of Private Family Firms. American Accounting Association Annual meeting, 31 July 2010, San Francisco, CA.

Ali, A. Chen, T. & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44 (2): 238-286.

Anderson, Ronald C. and Reeb David, M. (2003). Founding-Family Ownership and Firm Performance: Evidence from S&P 500. The Journal of Finance, LVIII (3): 1301-1328.

Attig, N. , Boubakri, N. , Ghoul, S. E. , and Guedhami, O. (2015). The global financial crisis, family control, and dividend policy. Financial Management 1-23.

Ben Ali, C. & Lesage, C. (2012). Audit pricing and nature of controlling shareholders: Evidence from France, China Journal of Accounting Research, 6 (1): 21˚34.

Block, J. H., Jaskiewicz, P., Miller, D., (2011). Ownership versus management effects on performance in family and founder companies: A Bayesian reconciliation. Journal of Family Business Strategy Vol2, No 4, (December) 232-245

Cascino, S., Pugliese, A., Mussolino, D. and Sansone, C. (2010) The influence of family ownership on the quality of accounting information, Family Business Review, 23, pp. 246-265.

Chakrabarty, Subarta. (2009). The Influence of National Culture and Institutional Voids on Family Ownership of Large Firms: A Country Level Empirical Study. Journal of International Management, 15: 1-31

Chen, S. Chen, X. & Cheng, Q. (2008). Do Family Firms Provide More or Less Voluntary Disclosure? Journal of Accounting Research, 64 (3): 499-536.

Ebihara T, Kubota K, Takehara H, Yokota E. (2014). Market liquidity, private information, and the cost of capital: Marketmicrostructure studies on family firms in Japan. Japan and the World Economy 32, 1–13

Ehrhardt, Olaf and Nowak, Eric (2003). The Effect of IPOs on German Family-owned Firms: Governance Changes, Ownership Structure and Performance. Journal of Small Business Management, 41: 222- 232.

Fėlix, E. and David, D. (2019), "Performance of family-owned firms: the impact of gender at the management level", Journal of Family Business Management, Vol. 9 No. 2, pp. 228-250. https://doi.org/10.1108/JFBM-10-2018-0051

González, M., Guzmán, A., Pablo, E., & Trujillo, M.-A. (2019). Is board turnover driven by performance in family firms? Research in International Business and Finance, 48, 169–186. doi:10.1016/j.ribaf.2018.12.002

Gottardo, P., & Moisello, A. M. (2018). Family Influence, Leverage and Probability of Financial Distress. SpringerBriefs in Business, 41–55. doi:10.1007/978-3-030-00344-9_3