پایگاه داده و منابع علمی حسابداری

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

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

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

برخی از منابع مورد استفاده


Abidin, S. and Ahmad-Zaluki,N.A, (2016), “Auditor Industry Specialism and Reporting Timeliness”, Procedia-Social and Behavioral Sciences, 65, PP. 873-878.

Adel Ali AL-Qadasi, Shamharir Abidin, Hamdan Amer Al-Jaifi, (2018) "The puzzle of internal audit function budget toward specialist auditor choice and audit fees: Does family ownership matter? Malaysian evidence", Managerial Auditing Journal, https://doi.org/10.1108/MAJ-09-2017-1655 Permanent link to this document: https://doi.org/10.1108/MAJ-09-2017-1655

Ahmed, A., Rasmussen, S. and Tse, S, (2008), "Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: an Empirical Analysis", working paper, Texas A&M University, College Station TX.

Almutairi, A. R.; Kimberly, A. D.; and S. Terrance (2009). “Auditor Tenure, Auditor Specialization, and Information Asymmetry”, Managerial Auditing Journal, Vol. 24, No. 7, pp. 600-623.

Amy E. Ji, Krishna R. Kumar, Hang Pei, and Yanfeng Xue (2019) Does the Market Value Auditors' Industry Specializations? Evidence from the Contagion Effects of Restatements. Accounting Horizons: March 2019, Vol. 33, No. 1, pp. 125-152.

Balsam, Steven; Krishnan, Jagan and Joon S. Yang. (2003). Auditor industryspecialization and earnings quality. Auditing: A Journal of Practice and Theory,Vol. 22, PP. 71–97

Behn, B.K., Choi, J.H., & Kang, T. (2008), "Audit Quality and Properties of Analyst Earnings Forecasts", The Accounting Review, Vol.83, No.2, PP.327–349.

Callahan, Carolyn M. Gary F. Peters. Joseph H. Zhang.(2019). Debt contract strictness and auditor specialization. https://doi.org/10.1111/jbfa.12380

Dunn, Kimberly, Mayhew Brian W. and Suzanne G. Morsfield. (2000). Auditor industry specialization and client disclosure quality, Working Paper, Baruch College-CUNY, University of Wisconsin, and The Capital Markets Company

Elaoud, A. & Jarboui, A. (2017). Auditor specialization, accounting information quality and investment efficiency, Research in International Business and Finance, 42: 616-629.

Feng,Hua, Ahsan Habib, H. J. Huang & Bao-Lei Qi (2019): Auditor industry specialization and stock price crash risk: individual-level evidence, Asia-Pacific Journal of Accounting & Economics, DOI: 10.1080/16081625.2019.1584859

Fernando, G. D., Elder, R. J .Abdel-Meguid, A.M..(2008).Audit Quality Attributes, Client Size and Cost of Capital. available at: http: //ssrn.com/ abstract =817286

Fernando,Guy D.(2007).The Impact of Audit Quality on Cash Incentive Compensation and Cost of Capital. A thesis submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Business Administration in the Graduate School of Syracuse University. http://proquest.umi.com/3295518

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

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

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

برخی از منابع مورد استفاده

Ascioglu, A; Hegde, S; McDermott, J; (2005) "Does Auditor Compensation Lower Market Liquidity? "ssrn

Asli, A,. Shantaram P. H,. Gopal V. K,. John B.(2012)." Earnings management and market liquidity". Rev Quant Finan Acc (2012) 38:257–274

Barbedo, C,H ; Camilo-Da-Silva, E ; Leal, R;(2007), "Probability of Information-Based Trading, Intraday Liquidity and Corporate Governance in the Brazilian Stock Market" ssrn

Boubaker S, Gounopoulos D, Rjiba H. Annual report readability and stock liquidity. FinancialMarkets, Inst. & Inst. 2019;1–28. https://doi.org/10.1111/fmii.12110

Brockman, P; and Chung, D, Y; (2003), "Investor Protection and Firm Liquidity" Journal of Finance, 58

Chang, Xin and Tan, Weiqiang and Yang, Endong and Zhang, Wenrui, Stock Liquidity and Corporate Social Responsibility (April 2019). 31st Australasian Finance and Banking Conference 2018. Available at SSRN: https://ssrn.com/abstract=3130572 or http://dx.doi.org/10.2139/ssrn.3130572

Chen ,Yangyang & Rui Ge & Henock Louis & Leon Zolotoy (2019). Stock liquidity and corporate tax avoidance. https://doi.org/10.1007/s11142-018-9479-6

Chen, W,P ; Chung, h ; Lee, Ch ; Liao, W; (2007), " Corporate Governance and Equity Liquidity: Analysis of S&P Transparency and Disclosure Rankings " Corporate Governance: An International Review .7

Chen, Y. & Zolotoy, L. (2014). Stock Liquidity and Corporate Tax-Avoidance: The Tale of Two Tails. Available at ssrn.com

Chen, Y. , Ghon Rhee. S. , Veeraraghavan, M. , & Zolotoy, L. (2015). Stock liquidity and managerial short-termism, Journal of Banking & Finance, 60,44-59

Cheung, William Ming Yan and Im, Hyun Joong and Selvam, Srinivasan, Stock Liquidity and Investment Efficiency: Evidence from the Split-Share Structure Reform in China (January 25, 2019). Conference on Theories and Practices of Securities and Financial Markets 2018; Australasian Finance and Banking Conference 2018; Conference on Asia-Pacific Financial Markets 2018 . Available at SSRN: https://ssrn.com/abstract=3335116 or http://dx.doi.org/10.2139/ssrn.3335116


Choi, S.C., Young-sik, A.G., & Lee, W.J., (2015). The impact of Mandatory Versus Voluntary auditor switches on Stock liquidity: Some Korean evidence, The british Accounting Review, 47, 100116-

Chung H., Sheu H., and Wang J., (2009),“Do firms’ earnings management practices affect their equity liquidity?”, Finance Research Letters 6, pp.152–158.

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.

مطالعات انجام شده خارج از کشور در حوزه ریسک سقوط قیمت سهام - فرمت word


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................9

برخی از منابع مورد استفاده


Al Mamun, Md and Balachandran, Balasingham and Duong, Huu Nhan, Powerful CEOs and Stock Price Crash Risk (January 9, 2019). FIRN Research Paper No. 2791707. Available at SSRN: https://ssrn.com/abstract=2797107 or http://dx.doi.org/10.2139/ssrn.2797107

An, Heng, Ting Zhang, (2013). Stock price synchronicity, crash risk, and institutional investors, Journal of Corporate Finance 21, 1-15.

Andreou, C., Antoniou, P., Horton, C.J., Louca, C. (2012). Corporate governance and stock price crashes. Available at URL: http://www. ssrn. Com

Au, Shiu-Yik and Qiu, Bin and Wu, Szu-Yin (Jennifer), Do Risk Factor Disclosures Reduce Stock Price Crash Risk? (April 1, 2019). Available at SSRN: https://ssrn.com/abstract=3363912 or http://dx.doi.org/10.2139/ssrn.3363912

Callen, J. L. & Fang, X. (2013). Institutional Investor stability and Crash Risk: Monitoring or Expropriation? Journal of Banking & Finance, 37(8),3047–3063

Callen, J. L., Fang, X., (2015). Short Interest and Stock Price Crash Risk, Journal of Banking & Finance, doi: http://dx.doi.org/10.1016/j. jbankfin. 2015. 08. 009.

Cao, C., Xia, C. & Chan, K.C. (2016). Social trust and stock price crash risk: Evidence from China. International Review of Economics and Finance,46, 148-165

Chang, x. and y.chen "Stock Liquidity and Stock Price Crash Risk"working paper,[online]. Www.Ssrn.Com

Chen,x. ,Zhanf.,F,Zhang. ,s. (2015). CEO Duality and stock price crash risk.,Available at: www. ssrn.com

Dai , Jingwen, Chao Lu. Jipeng Qi(2019). Corporate Social Responsibility Disclosure and Stock Price Crash Risk: Evidence from China. Sustainability 2019, 11(2), 448; https://doi.org/10.3390/su11020448

Dang, V. A. , Lee, E. ,Liu, y. , Zeng, C. (2016). Does debt maturity affect stock price crash risk? Available at: www. ssrn. Com

Feng,Hua, Ahsan Habib, H. J. Huang & Bao-Lei Qi (2019): Auditor industry specialization and stock price crash risk: individual-level evidence, Asia-Pacific Journal of Accounting & Economics, DOI: 10.1080/16081625.2019.1584859

Habib, A., Monzur hasan, M. (2017).“Business stratejy, over valuea equities, and stock price crash risk”, Journal of Financial Economics, 39,389-405

Hamers, Lars and Renders, Annelies and Vorst, Patrick, (2016). Firm Life Cycle, Heterogeneity in Investor Beliefs and Stock Price Crash Risk. Available at SSRN: http://ssrn.com/abstract=2711170 or http://dx.doi.org/10.2139/ssrn. 2711170.