Subject Areas : • Emerging technology in the field of Accounting and its future
Samaneh Honar 1 , Esmaeil Akhlaghi Yazdi Nezhad 2
1 - Master of Accounting, Department of Accounting, Payame Noor University, Tehran, Iran.
2 - Assistant Professor, Department of Accounting, Hormozgan University, BandarAbbas, Iran.
Keywords:
Abstract :
Abrahimi Kordlor, Ali. Javani Ghalandari, Mousa. (2016). The Impact of Auditor's Expertise on the Quality of Earnings and Synergy of Stock Prices. Journal of Accounting and Auditing Reviews. Faculty of Management, University of Tehran. Volume 3, Issue 2, pp. 137-154.
Azadi, Keyhan, Aziz Mohammadloo, Hamid, TasadiKari, Mohammad Javad, Khedmatgozar, Hamid. (2021). The Effect of Financial Statements¬on Stock Price Crash Risk and Shareholder Behavior. Knowledge of Financial Accounting Spring 1400, No. 39, pp. 122-144.
Bashirimanesh, Nazanin, Pakdel, Maliheh. (2019).Financial Reporting Quality and Adjustment Clauses of Auditor, Quarterly Journal of Accounting and Social Benefits, Vol. 9, No. 32, pp. 61-80.
Bghoomian, Rafik, Rajabdorry, Hossein. (2019). The relationship between the level of information technology and the risk of lawsuits against the auditor. 17th Iranian Accounting Conference, Pardis University of Qom, pp. 1-20.
Biddle, G, Gilles, H. & Verdi, R. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, Volume48.
Byrnes, P. E. Ames, B. Vasarhelyi, M. Warren, J. (2012). The Current State of Continuous Auditing and Continuous Monitoring. AICPA White Paper, October 2012. Accessed ovember 7, 2016.
C. S. Agnes Cheng, S. Li and (2020), Operating cash flow opacity and stock price crash risk, J. Account. Public Policy, https://doi.org/10.1016/j.jaccpubpol.2020.106717.
C. S. Agnes Cheng, S. Li and )2020( Operating cash flow opacity and stock price crash risk, J. Account. Public Policy,https://doi.org/10.1016/j.jaccpubpol.2020.106717.
Casterella, J. R. Jensen, K. L. Knechel, W. R. (2007). Litigation Risk and Audit Firm Characteristics, available at: http://ssrn.com/abstract=989614.
Chen, Ch. Kim. J.B. and Yao, L. (2017). “Earnings Smoothing: Does it 13.Exacerbate or Constrain Stock Price Crash Risk?” Journal of Corporate Finance, 42 (C): 36-54.
Cheng, A. & Hogan, R. & Zhang, E, (2012), "Cash Flows, Earnings Opacity and Stock PriceCrashRisk,LouisianaState",University.CAAAAnnualConference,AvailbleAtURL:www.ssrn.com.
DeAngelo, L. (1981). Auditor Independence, 'Low Balling,' and Disclosure Regulation. Journal of Accounting &Economics; 3:113-127.
Doulabi, Najmeh. (2019). The Role of Risk on the Relationship between Auditor Size and Audit Quality in Companies Listed in Tehran Stock Exchange, Journal of New Research Approaches in Management and Accounting, Vol. 3, No. 14, pp. 32-50.
Ebrahimi, Kazem, Ali Bahraminasab, Ali and Mamashali, Reza. (1396). The Effect of Financial Crisis on Financial Reporting Quality, Journal of Accounting Knowledge, Vol. 6, No. 3, No. 3, Spring 2017, pp. 141-165.
Fakhari, Hossein, Nasiri, Mehrab. (2020). The Effect of Company Performance on the Risk of Future Stock Price Crash, Journal of Financial Management Strategy, Vol. 8, No. 30, pp. 43-62.
Fendersky, Ali, and Safari Geraieli, Mahdi. (2018). Effectiveness of Internal Controls and Stock Price Crash Risk, Financial Accounting and Audit Researches, Vol. 10, No. 38, pp. 169-186
Foroughi, Darius, Mirzaei, Manouchehr. (2012). The Effect of Conditional Conservatism on the Risk of Future Stock Price Crash in the Companies Listed in Tehran Stock Exchange, Journal of Accounting Advances in Shiraz University, pp. 77-90
Foroughi, Dariush, Amiri, Hadi, Mirzaei, Manouchehr (2011). The Effect of Untransparent Financial Information on the Risk of Future Stock Price Crash in Listed Companies, Journal of Financial Accounting Research, 3rd Year, No. 4.
Ghadimpour, Javad, Dastgir, Mohsen, Izedinia, Naser. (2015). Investigating the Relationship between Factors Affecting the Risk of Auditors' Litigation and Audit Adjusted Comment, Audit Knowledge, Vol. 16, No. 56, pp. 77-96.
Hajiha, Zohreh, Ranjbar navi, Rostam. (2018). The Effect of Trading Strategy and Stock Overvaluation on Stock Price Crash Risk, Financial Accounting Research 10th Year, No. 2, Successive 36, pp. 45-64.
He, G. Ren, H. (2017). Financial constraints and future stock price crashrisk. www.ssrn.com.
Hutton, A.P. Marcus, A. J. & Tehranian, H. (2009). Opaque financial reports, R2, and crash risk. Journal of Financial Economics, 94, 67-86.
Jabarzadeh KangarloeiT Saeid, Sabzevari, Saeid, Motevasel, Morteza. (1393). Investigating the Relationship between Audit Quality and Bringing Claims against Auditor in Tehran Stock Exchange, Danesh Audit, Vol. 14, No. 56, pp. 69-86.
Jonathan Hucke (2020)The Role of Audit Firms in Fraud Detection Against the Backdrop of Potential Conflicts of Interest BACHELOR’S THESIS September 2020 Bachelor of Business Administration International Business.pp1-90.
K DeMeyst, DJ Lowe, M Peecher)2020(PRACTITIONER SUMMARY Factors Affecting the Outcomes of Legal Claims against AuditorsFactors Affecting the Outcomes of Legal Claims against Auditors Issues in Auditing meridian.allenpress.com
Kothari, S. P. Shu, S. & Wysocki, P. D. (2009). Do managers withhold bad news? Journal of Accounting Research, 47, 241-276.
Mehravar, Mehdi, Kargar, Hamed. (1398). The moderating role of financial reporting quality on the relationship between political communication and risk of future stock price decline, 17th Iranian National Accounting Congress, Qom.
Nikbakht, Mohammad Reza, Ahmadkhanbeigi, Mostafa. (2018). The Impact of Corporate Governance on Financial Reporting Quality: An Integrated Approach, Quarterly Journal of Accounting and Audit Reviews, 7836, Vol. 52, No. 8, pp. 488-422.
Piri, Parviz, Hamzeh Didar and Fatemeh Daneshyar. (1393). Investigating the Relationship between Financial Reporting Quality and Auditor's Comment in Firms Listed in Tehran Stock Exchange, Applied Research in Financial Reporting 3(5): 74-47.
Taghizadeh Khanghah, Vahid , and Mehdi Zeinali. (2015). The Role of Financial Reporting Quality in Reducing the Restrictive Effects of Dividend Policy on Corporate Investment in Life Cycle Stages 22(2): 182-161.
Wall, M. (2017). The Effect of computer-assisted technology on auditor litigation. A Thesis Submitted to The Honors College in Partial Fulfillment of the Bachelor’s degree With Honors. in Accounting. The university of Arizona.
Wall, M. (2017). The Effect of computer-assisted technology on auditor litigation. A Thesis Submitted to The Honors College in Partial Fulfillment of the Bachelor’s degree With Honors. in Accounting. THE UNIVERSITY OF ARIZONA
Yangyang, F. Chan, L. Nandu, N. Jared, S. (2015). Auditor Litigation, Audit Office Pricing and Client Acceptance. Texas A&M University, 2015 Mid-year Auditing Conference.
Yuan, Q. and Y. Zhang, (2016), The real effects of corporate fraud: evidence from classaction lawsuits, Accounting and Finance 56, 879–911.