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

مطالعات انجام شده خارج از کشور در حوزه هموارسازی سود - فرمت word

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

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

برخی از منابع مورد استفاده

Ade Surya Indrawan, I Gusti Ayu Eka Damayanthi.(2020). The Effect of Profitability, Company Size, and Financial Leverage of Income Smoothing. American Journal of Humanities and Social Sciences Research. Volume-4, Issue-2-pp-09-13

Alexander, Nico, The Effect of Ownership Structure, Cash Holding and Tax Avoidance on Income Smoothing (December 31, 2019). Nico Alexander. 2019. The Effect of Ownership Structure, Cash Holding and Tax Avoidance on Income

Smoothing, J. Fin. Bank. Review, 4 (3): 128 – 134 DOI:10.35609/jfbr.2019.4.4(3). Available at SSRN: https://ssrn.com/abstract=3534120

Andreas, S., & Wijaya, H. (2019). THE INFLUENCE OF COMPANY SIZE AND FINANCIAL PERFORMANCE TOWARDS INCOME SMOOTHING. JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM, 2(1), 111-122. Retrieved from https://ibn.e-journal.id/index.php/JIBPU/article/view/125

Bao, B. and D. Bao. (2004 ("Income smoothing, earnings quality and firm valuation". business Finance and Accounting. 31: 9-10

Bok Baik, Sunhwa Choi, and David B Farber (2019) Managerial Ability and Income Smoothing. The Accounting Review In-Press

Boo Chun Jung, Dongyoung Lee, Ilhang Shin, and Chun Yip Desmond Yuen (2020) Foreign Equity Ownership and Income Smoothing. Journal of International Accounting Research In-Press. https://doi.org/10.2308/jiar-19-514

Bouwman, C. H. S. (2014), Managerial optimism and earnings smoothing. Journal of Banking & Finance, 41, pp 283-303

Chen, L. H. (2009). "Income Smoothing, Information Uncertainty, Stock Returns, and Cost of Equity". Working Paper, Arizona.

Cheng, C. S. A. & Li, Sh. (2017). Does Income Smoothing Improve Earnings Informativeness? A Comparison between the US and China Markets. China Accounting and Finance Review, 16 (2), 128-147.


Cheng, C. S. A., Johnston, J. & Li, S. (2014). Higher ERC or Higher Future ERC from Income Smoothness? The Role of Information Environment. American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, Atlanta, GA, August 2-6, 2014.

Ching-Lung Chen, Pei-Yu Weng, Yu-Chih Lin.(2017). Global Financial Crisis, Institutional Ownership, and the Earnings Informativeness of Income Smoothing.https://doi.org/10.1177/0148558X17696759

Di Fabio, C. (2019), "Does the business model influence income smoothing? Evidence from European banks", Journal of Applied Accounting Research, Vol. 20 No. 3, pp. 311-330. https://doi.org/10.1108/JAAR-09-2018-0151

Doan, A.-T., Lin, K.-L., & Doong, S.-C. (2019). State-controlled banks and income smoothing. Do politics matter? The North American Journal of Economics and Finance, 101057. doi:10.1016/j.najef.2019.101057

مطالعات انجام شده خارج از کشور در حوزه قدرت مدیرعامل - فرمت word

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

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

برخی از منابع مورد استفاده

Adams, R. B., Almeida, H., & Ferreira, D. (2005). Powerful CEOs and their impact on corporate performance. Review of Financial Studies, 18(4), 1403– 1432

Antia. Christos Pantzalis. Jung Chul Park b. (2012) CEO decision horizon and firm performance: An empirical investigation. Journal of Corporate Finance 1-14.

Bach, S. B., S, A. D. (2007). Are powerful CEOs beneficial to post-IPO survival in high technology industries?: An empirical investigation. The Journal of High Technology Management Research, 18(1), pp 31-42.

Baker, T.A., Lopez, T.J., Reitenga, A.L. et al.(2019). The influence of CEO and CFO power on accruals and real earnings management. Rev Quant Finan Acc 52, 325–345 (2019). https://doi.org/10.1007/s11156-018-0711-z

Bernard, Y., L. Godard, and M. Zouaoui. (2016). The Effect of CEOs’ Turnover on the Corporate Sustainability Performance of French Firms. Journal of Business Ethics 1-21.

Breuer, Wolfgang and Hass, Manuel and Rosenbach, David, The Impact of CEO Power and Institutional Discretion on Csr Investment (October 30, 2019). Available at SSRN: https://ssrn.com/abstract=2772550 or http://dx.doi.org/10.2139/ssrn.2772550

Chang, C., Chen, X., & Liao, G. (2014). What are the reliably important determinants of capital structure in china? Pacific-Basin Finance Journal, 30, 87–113

Chao C.C., Hu M., Munir Q. & Li T., The impact of CEO power on corporate capital structure: New evidence from dynamic panel threshold analysis, International Review of Economics and Finance (2017), doi: 10.1016/j.iref.2017.05.010

Chintrakarn, P., Jiraporn, P., & Singh, M. (2014). Powerful CEOs and capital structure decisions: Evidence from the CEO pay slice (CPS). Applied Economics Letters, 21(8), 564-568

Coles, J. L., N. D. Daniel, and L. Naveen, (2014), "Co-opted Boards”, Review of Financial Studies 27(6), PP. 1751–96



DeBoskey, D. G., Luo, Y., & Zhou, L. (2018). CEO power, board oversight, and earnings announcement tone. Review of Quantitative Finance and Accounting. doi:10.1007/s11156-018-0721-x

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

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

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

برخی از منابع مورد استفاده

Adnyana, I. W., & Mimba, N. P. S. H. (2019). Effect of task complexity and time pressure on auditor performance with compensation and organizational citizenship behavior (OCB) as moderation. International Research Journal of Management, IT and Social Sciences, 6(6), 58-67. https://doi.org/10.21744/irjmis.v6n6.762

Ahsan N, Abdullah Z, Yong gun fie D, Shah alam S. A study of job stress on job satisfaction among university staff in Malaysia: empirical study. European Journal of Social Sciences 2009;8(1):121-131.

Almer, E. D. and S. E. Kaplan (2002).“The Effects of Flexible Work Arrangements on Stressors, Burnout and Behavioral Job Outcomes in Public Accounting”, Behavioral Research in Accounting, Vol. 14, No.1, pp. 1-34

Amiruddin, A. (2019), "Mediating effect of work stress on the influence of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior", International Journal of Law and Management, Vol. 61 No. 2, pp. 434-454. https://doi.org/10.1108/IJLMA-09-2017-0223

Angela Isabel Elinda, Sri Iswati, Pikar Setiawan. (2019). Analysis of the Influence of Role Stress on Reduced Audit Quality. DOI: http://dx.doi.org/10.24912/ja.v23i2.593

Chen, J. C. and C. Silverthorne (2008). “The Impact of locus of Control on Job Stress, Job Performance and Job Satisfaction in Taiwan”, Leadership and Organization Development Journal,Vol. 29, No. 7, pp. 572-582.


Chong, V. K. and G. S. Monroe (2015). “The Impact of the Antecedents and Consequences of Job Burnout on Junior Accountants’Turnover Intentions: A Structural Equation Modelling Approach”,Accounting and Finance, Vol. 55, No.1, pp. 105-132.


Everly George, Jeanettte A. Davy, Kenneth J. Smith, Jeffrey M. Lating,


Frederick C. Nucifora (2011). A Defining Aspect of Human Resilience in the Workplace:A Structural Modeling Approach, Resilience in workplace, 5(2): p.p. 98- 105


Jones, A.; Norman, C. S.; and B. Wier (2010). “Healthy lifestyle as a Coping Mechanism for Role Stress in Public Accounting”, Behavioral Research in Accounting, Vol. 22, No. 1, pp. 21-41.

Larson, L.; Meier, H; and P.Poznanski (2004). Concepts and Consequences of Internal Auditor Job Stress”, Journal of Accounting andFinance Research, Vol. 12, No. 16,pp. 35-46.