Subject Areas :
افسانه توانگر حمزه کلایی 1 , مهدی اسکافی اصل 2
1 - استادیار گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، دانشکده اقتصاد و حسابداری، تهران، ایران.
2 - دانشجوی دکتری حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، دانشکده اقتصاد و حسابداری، تهران، ایران
Keywords:
Abstract :
1) ارباب سلیمانی، عباس و محمود نفری، (1387)، "اصول حسابرسی"، تهران، سازمان حسابرسی.
2) تختائی، نصرالله، محمد تمیمی و زهرا موسوی، (1390)، "نقش کمیته حسابرسی در کیفیت گزارشگری مالی"، مجله حسابدار رسمی، شماره 15، صص 56-45.
3) محمدپور، مسعود و محمد شهرابی، (1393)، "سازو کار کمیته حسابرسی"، ماهنامه حسابدار، شماره 265.
4) منشور کمیته حسابرسی، (1391)، "سازمان بورس و اوراق بهادار"، تهران.
5) یوسفی آذر، سیده الهام، (1391)، "اثربخشی کمیته حسابرسی در بهبود کیفیت گزارشگری مالی"، اولین همایش منطقه ای پژوهش‌ها و راهکارهای نوین در حسابداری و مدیریت، موسسه آموزش عالی رودکی، تنکابن، 1391.
6) Abbott, L. J. and Parker, S, (2000), “Audit Committee Characteristics and Auditor Selection”, Auditing: A Journal of Practice & Theory, 19, PP. 47-66.
7) Blue Ribbon Committee, (1999), “Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees”, The Business Lawyer, Vol. 54, No. 2, PP. 1067-1095.
8) Bruynseels, L., and E. Cardinaels, (2014), “The Audit Committee: Management Watchdog or Personal Friend of the CEO?”, The Accounting Review 89 (1), PP. 113–45.
9) Carcello, J. V., and T. L. Neal, (2003), “Audit Committee Composition and Auditor Reporting”, The Accounting Review 75 (4), PP. 453–67.
10) Cohen, J., G. Krishnamoorthy, and A. Wright, (2010), “Corporate Governance in the Post-Sarbanes Oxley Era: Auditors’ Experiences”, Contemporary Accounting Research 27 (3), PP. 751–86.
11) Coles, J. L., N. D. Daniel, and L. Naveen, (2014), “Co-opted Boards”, Review of Financial Studies27(6), PP. 1751–96.
12) Finkelstein, s., Daveni, R, (1994), “CEO Duality as a Double-Edged Sword: How Boards of Directors Balance Entrenchment Avoidance and unity of Command”, Academy of Management journal, 37(5), PP. 1079-1108.
13) Hogan, C. E., and M. S. Wilkins, (2008), “Evidence on the Audit Rsk Model: Do Auditors Increase
14) Audit Fees in the Presence of Internal Control Deficiencies?”, Contemporary Accounting Research 25(1), PP. 219–42.
15) Gul, F., Leung, S, (2004), “Board Leadership, Outside Directors Expertise and Voluntary Corporate Disclosure”, Journal of accounting and public policy. 23, PP. 351-379.
16) Hoitash, U., R. Hoitash, and J. C. Bedard, (2009), “Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes”, The Accounting Review 84 (3), PP. 839–67.
17) Jensen, M.C, (1993), “The Modern Industrial Revolution Exit and the Failure of the Internal Control Systems”, Journal of Finance, Vol. 48. PP. 831-880.
18) Krishnan, J, (2005), “Audit Committee Quality and Internal Control: An Empirical Analysis”, The
19) Accounting Review 80 (2), PP. 649–75.
20) Klein, A, (2002), “Audit Committee, Board of Director Characteristics, and Earnings Management”, Journal of Accounting and Economics, Vol. 33, PP. 375-400.
21) Lin, Z. J., Xiao, J. Z. and Tang, Q, (2008), “The Roles, Responsibilities and Characteristics of Audit Committee in China”, Accounting, Auditing & Accountability Journal, 21(5), PP. 721-751.
22) LING LEI LISIC, L. L., NEAL, T. L., ZHANG, I. X, (2016), “CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form”, Contemporary Accounting Research. PP. 1-39.
23) Othman, R., Ishak, I. F., Arif, S. M. M. and Abdol, N, (2014), “Influence of Audit Committee Characteristics on Voluntary ethics Disclosure”, Procedia - Social and Behavioral Sciences, 145, PP. 330 – 342.
24) Person, O. S, (2009), “Audit Committee Characteristics and Earlier Voluntary ethics Disclosure among Fraud and No-Fraud Firms”, International Journal of Disclosure and Governance, 6 (4), PP. 284-297.
25) Skaife, H. A., D. Veenman, and D. Wangerin, (2013), “Internal Control over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading”, Journal of
26) Accounting and Economics 55 (1), PP. 91–110.
27) Yermack, D., (1996), “Higher Market Valuation of Companies With a small Board of directors”, Journal of financial Economics. 40(2), PP. 185-211.
یادداشت‌ها