توانایی مدیریت و لحن بند تأکید بر مطلب خاص گزارش حسابرس: رویکرد پردازش زبان طبیعی

References

Aghamolla, C., Guttman, I. & Petrov, E. (2024). Sequential Reporting Bias. The Accounting Review, 99 (5), 1–33.

Auditing Standards Development Committee (2022). Auditing standard 706: Emphasis clauses and other explanatory clauses in the independent auditor's report, Tehran, Iran. Audit Organization. (in Persian)

Bamber, L.S., Jiang, J. & Wang, I.Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85(4), 1131–1162.

Bassyouny, Abdelfattah, H.T. & Tao, L. (2022). Narrative disclosure tone: A review and areas for future research. Journal of International Accounting, Auditing and Taxation, 49, 1-17.

Blue, G. & Roosta, M. (2024). A Model for Managerial Ability Measurement with Emphasis on Accounting Constructs. Accounting and Auditing Review, 31(3), 428-460. (in Persian)

Boolaky, P. K. & Quick, R. (2016). Bank Directors’ Perceptions of Expanded Auditor’s Reports. International Journal of Auditing, 20(2), 158-174.

Boyle, D., DeZoort, F. & Hermanson, D. (2015). The effect of alternative fraud model use on auditors’ fraud risk judgments. Journal of Accounting and Public Policy, 34(6), 578–596.

Bozorg Asl, M. , Marfou, M. ,Mahannejad, M. , (2022) The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange, Empirical Studies in Financial Accounting, 72(18), 79-107. (in Persian)

Brasel, K., Doxey, M.M., Grenier, J.H. & Reffett, A. )2016(. Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review, 91(5), 1345-1362.

Burke, J.J., Hoitash, R., Hoitash, U. & Xiao, S. (2023).The Disclosure and Consequences of U.S. Critical Audit Matters. The Accounting Review, 98 (2), 59–95.

Cheung, K.T.S., Naidu, D., Navissi, F. & Ranjeeni, K. (2017). Valuing talent: Do CEOs’ ability and discretion unambiguously increase firm performance. Journal of Corporate Finance, 42 (1), 15–35.

Dellaportas, S. (2013). Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. Accounting Forum, 37 (1), 29–39.

Demerjian, P., Lev, B. & McVay, S. (2012). Quantifying managerial ability: A new measure and validity tests. Management Science, 58(7), 1229–1248.

Demerjian, P., Lewis-Western, M.F. & McVay, S. (2016). Earnings Smoothing: For Good or Evil? Working paper, University of Washington and The University of Utah.

Demerjian, P.R., Lev, B., Lewis, M.F. & McVay, S.E. (2013). Managerial ability and earnings quality. The Accounting Review, 88(2), 463–498.

Duan, M. (2025). The signaling effect of tone: The influence of key audit matters’ tone on bank lending decisions, Finance Research Letters,76,106928.

Dyreng, S. D., Hanlon, M. & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163–1189.

Elsayed, M., Elshandidy, T. & Ahmed, Y. (2023). Is expanded auditor reporting meaningful? UK evidence. Journal of International Accounting, Auditing and Taxation, 53, 1-19.

Farajzadeh Dehkordi, H. (2024). Auditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting, Accounting Knowledge &Management Auditing, 48(72), 315-336. (in Persian)

Farajzadeh Dehkordi, H. & Heidari, N. (2017). The Relation of Managerial Ability to Audit Fees and Going Concern Opinions. Empirical Research in Accounting, 7(1), 221-239.
(in Persian)

Farajzadeh Dehkordi, H. & Mafi, M. (2023). Auditor Industry Range and Auditors Exercise Professional Skepticism. Empirical Research in Accounting, 13(3), 165-188. (in Persian)

Fatahi Nafchi, H., Joodaki, M. & Mansoorian, Z. (2023). The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance. Accounting and Auditing Review, 30(4), 725-746. (in Persian)

Frank, D. & Obloj, T. (2014). Firm-specific human capital, organizational incentives and agency costs: Evidence from retail banking. Strategic Management Journal, 35(9), 1279–1301.

Ge, W., Matsumoto, D. & Zhang, J. L. (2011). Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research, 28(4), 1141–1179.

Gimbar, C., Hansen, B. & Ozlanski, M E. )2016(. The effects of critical audit matter paragraphs and accounting standard precision on auditor liability. The Accounting Review, 91(6), 1629-1646.

Henry, E. (2008). Are investors influenced by how earnings press releases are written?. Journal of Business Communication, 45(4), 363-407.

Jamalianpour, M. & Hosseini, E. S. (2022). Earnings Management and Tone and Complexity of the Audit Reporting. Empirical Studies in Financial Accounting, 19(73), 1-26.
(in Persian)

Jurafsky, D. & Martin, J.H. (2021). Speech and Language Processing. Pearson.

Kamyabi, Y. & Javady Nia, A. (2021). Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism. Accounting and Auditing Review, 28(1), 102-134. (in Persian)

Kashanipoor, M., Aghaee, M. A. & Mohseni Namaghi, D. (2020). Information Disclosure Tone and Future Performance. Accounting and Auditing Review, 26(4), 570-594. (in Persian)

Kim, S. & Park, J. (2024). CEO Overconfidence and Bonus Target Ratcheting. The Accounting Review, 99(5), 333–362.

Krishnan, G. V. & Wang, C. (2015). The relation between managerial ability and audit fees and going concern opinions. Auditing: A Journal of Practice & Theory, 34(3), 139–160.

Lennox, C.S., Schmidt, J. & Thompson, A. (2023) Why are expanded audit reports not informative to investors? Evidence from the United Kingdom. Review of Accounting Studies, 28(2), 497–532.

Li, Y., Liu, S. & Zhou, Y. (2024). Managerial ability, audit quality, and audit report lag. Advances in Accounting, 68, 100780.

Loughran, T. & McDonald, B. (2016). Textual analysis in accounting and finance: A survey. Journal of Accounting Research, 54(4), 1187-1230.

Ma, Q., Zhou, J., Wang, K. & Wang, Q. (2023). Does differentiated key audit matter in unqualified audit reports indicate increased financial misstatement risk? Evidence from China. Asian-Pacific Journal of Finance. Studies, 52 (4), 645–672.

Minutti-Meza, M. (2021). The art of conversation: the expanded audit report. Accounting and Business Research, 51(5), 548–581.

Peleh, M., Izadinia, N. & Amiri, H. (2020).The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach. Journal of Value & Behavioral Accounting, 4 (8), 1-31. (in Persian)

Public Company Accounting Oversight Board [PCAOB]. (2017). The auditor’s report on an audit of financial statements when the auditor expresses an unqualified opinion. Available at https://pcaobus.org

Rapley, E.T, Robertson, J.C. & Smith, J.L. (2021). The efects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments. Journal of Accounting and Public Policy, 40(5), 1-17.

Rashidi, M. & Ebrahimi, E. (2021). The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings. Accounting and Auditing Review, 27(4), 581-603. (in Persian).

Reid, L. C., Carcello, J. V., Li, C. & Neal, T. L. (2019). Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom. Contemporary Accounting Research, 31(4), 3–1539.

Rezazadeh, J. & Mohammadi, A. (2019). Managerial ability, Political Connections and Fraudulent Financial Reporting. Accounting and Auditing Review, 26(2), 217-238. (in Persian).

Saghafi, A. & Alifamian, M. (2019). Managerial Ability and Audit Fees: Role of Financial Distress. Empirical Research in Accounting, 9(3), 221-244. (in Persian)

Saghafi, M., Faghani, M., Nonahal Nahr, A. A. & bashiri manesh, N. (2022). The Financial Reporting Quality, Managing the Tone of Annual Reports and Abnormal Audit Fee. Journal of Management Accounting and Auditing Knowledge, 11(44), 159-175.
(in Perrsian)

Seebeck, A. & Kaya, D. (2023). The power of words: an empirical analysis of the communicative value of extended auditor reports. European Accounting Review, 32 (5), 1185–1215.

Shahsavari, M., Abbaszadeh, M. R., Hesari, H. (2023). The Tone in the Auditor's Report and the Audit Fee with Emphasis on the Moderating Role of the Requirements of Auditing Standard No. 700, Empirical Studies in Financial Accounting, 19(76), 131-160.

Smith, K.W., (2023). Tell me more: a content analysis of expanded auditor reporting in the United Kingdom. Accounting, Organization & Society, 108, 101456.

Tian, J. (2014). Board monitoring and endogenous information asymmetry. Contemporary Accounting Research, 31(1), 136–151.

Todd, A., Bowden, J. & Moshfeghi, Y. (2024). Text-based sentiment analysis in finance: Synthesising the existing literature and exploring future directions. Intelligent Systems in Accounting, Finance and Management, 31(1), 1-17.

Wang, G. )2013(. Managerial Ability and Informed Insider Trading. Working paper, Indiana University.

Wankhade, M., Rao, A.C.S. & Kulkarni, C. (2022). A survey on sentiment analysis methods, applications, and challenges. Artificial Intelligence Review, 55, 5731–5780.

Yan, S.A., Choi, H., Jung, R. & Lee, J. (2024). Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market. Abacus, 60, 578-606.

Yao, J., Su, S. & Liu, S., (2023). The effect of key audit matters reviewing on loan approval decisions. Finance Research Letter, 58, 104467.

Zeng. Y., Zhang, J.H., Zhang, J. & Zhang, M. (2020) Key audit matters reports in China: their descriptions and implications of audit quality. Accounting Horizon, 35(2), 167–192.