ویژگی‌‌‏های هیئت‌مدیره و نقش کلیدی نیروی کار باکیفیت در بهبود کیفیت گزارشکری مالی

References

Adegoboye, B. B., Otayokhe, E. Y. & Dangana, K. A. (2024). Corporate governance and enhancement of public confidence in financial reporting system. Journal of Human, Social and Political Science Research. Under publishing.

Aifuwa, H. O. & Embele, K. (2019). Board characteristics and financial reporting. Journal of Accounting and Financial Management, 5(1), 30-44.‏

Akeju, J. B. & Babatunde, A. A. (2017). Corporate governance and financial reporting quality inNigeria. International Journal of Information Research and Review, 4(2), 3749-3753.

Almulhim, A. A. (2022). Board structure and stock market liquidity: evidence from Saudi's banking industry. Asian Economic and Financial Review, 12(11), 950-968.‏

Alvarado, N. & Urquiza, F. (2021). The influence of board social capital on corporate social responsibility reporting. Journal of Intellectual Capital, 23(4), 913-935.

Andreou, P. C., Karasamani, I., Louca, C. & Ehrlich, D. (2017). The impact of managerial ability on crisis-period corporate investment. Journal of Business Research, 79, 107–122.

Ashafoke, T., Dabor, E. & Ilaboya, J. (2021). Do CEO characteristics affect financial reporting quality? An empirical analysis. Acta Universitatis Danubius. Œconomica, 17(1).‏

Baker, W. E. & Faulkner, R. R. (2006). The Social Organization: How to Use Social Capital to Get Ahead. Harvard Business Review Press.

Becker, G. S. (1993). Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education. University of Chicago Press.

Bhuyan, R. & Hasan, F. (2022). Is Earnings Management Related to Labor Productivity Gap? Evidence from the USA. Journal of Risk and Financial Management, 15(8), 323.‏

Bowen, R., A. Call, and S. Rajgopal. (2010). Whistle-blowing: target firm characteristics and economic consequences. The Accounting Review, 85 (4), 1239 –1271.

Brown, M. E. & Treviño, L. K. (2006). Ethical leadership: A review and future directions. The Leadership Quarterly, 17(6), 595-616.

Call, A, J. Campbell, D. Dhaliwal & J. Moon. (2017). Employee quality and financial reporting outcomes, Journal of Accounting and Economics, 64(1), 123–149.

Chen, J., Leung, W. S., Song, W. & Goergen, M. (2019). Why female board representation matters: the role of female directors in reducing male ceo overconfidence. Journal of Empirical Finance, 53, 70-90.

Dalcı, İ., & Özyapıcı, H. (2020). Debt, Firm Size, And Accounting Quality: Empirical Evidence From Turkey. Öneri Dergisi, 15(53), 147-157.

Dillard, C., Browning, L. D., Sitkin, S. B., & Sutcliffe, K. M. (2000). Impression management and the use of procedures at the Ritz‐Carlton: Moral standards and dramaturgical discipline. Communication studies, 51(4), 404-414.

Dyck, A., Morse, A. & Zingales, L. (2010). Who blows the whistle on corporate fraud? The journal of finance, 65(6), 2213-2253.

Echobu, J., Okika, N. & Mailafia, L. (2017). Determinants of financial reporting quality : evidence from listed agriculture and natural resources firms in nigeria. International Journal of Accounting Research, 3(2), 20-31.

Falato, A. & Liang, N. (2016). Do creditor rights increase employment risk? Evidence from loan covenants. The Journal of Finance, 71, 2545–2590.

Fama, E. F. & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325.‏

Feng, M., Li, C., & McVay, S. (2009). Internal control and management guidance. Journal of accounting and economics, 48(2-3), 190-209.

Firfiray, S., Cruz, C., Neacsu, I. & Gómez‐Mejía, L. (2018). Is nepotism so bad for family firms? A socioemotional wealth approach. Human Resource Management Review, 28(1), 83-97.

Flippo, E.B. (1982). Personal Management (5th ed.), McGraw Hill, New York, NY.

Francis, J., R. Lafond, P. Olsson & K. Schipper. (2004). ‘Information Uncertainty and Post-Earnings-Announcement-Drift’. Journal of Business Finance & Accounting, 11(1), 111–11.

Githaiga, P. N., Muturi Kabete, P. & Caroline Bonareri, T. (2022). Board characteristics and earnings management. Does firm size matter? Cogent Business and Management, 9 (1).‏

Goffman, E. (1949). The presentation of self in everyday life. American Journal of Sociology 55, 6–7.

Goh, B. W., Lee, J., Ng, J. & Ow Yong, K. (2016). The effect of board independence on information asymmetry. European Accounting Review, 25(1), 155-182.‏

Gray, S., Manesh, A. & Harirchi, I. (2018). Designing a framework for “Iranian pay for performance” program for non-medical workforce in hospitals. Health Scope, 7(S).

Haghighat, H., Rezvaniraz, K., Ramazan Ahmadi, M. & Rekabdar, G. (2022). Investigating the Mediating Role of Agency Cost on the Relationship between Voluntary Disclosure and Cost of Capital Considering Levels of Earnings Quality. Financial Accounting Knowledge, 9(4), 73-94. (in Persian)

Hamrouni, A., Bouattour, M., Toumi, N. B. F. & Boussaada, R. (2021). Corporate social responsibility disclosure and information asymmetry: does boardroom attributes matter? Journal of Applied Accounting Research, 23(5), 897-920.

Hasan Ali Al-Hasani, A., Didar, H. & Mansourfar, G. (2023). The Effect of Total Labor Cost on the Financial and Non-Financial Reporting Quality based on Motivation Theory. Journal of Value & Behavioral Accounting, 8 (15) :339-369. (in Persian)

Hasan Ali, A., Didar, H. & Mansourfar, G. (2024). The Mediating Role of Financial and Non-Financial Reporting Quality in the Relationship between Labor Costs and Tax Avoidance. Journal of Accounting and Social Interests, 14(1), 55-82. (in Persian)

Hassan Gholizadeh, M., Gholamrezapour, M. & Rezaei, P, Y. (2018). Company employee quality and profit quality predicted by management. Journal of Asset Management and Financing, 26, 85-98. (in Persian)

Hermalin, B, E. & Weisbach, M. S. (2003). Board of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature, FRBNY Economic Policy Review, April 2003, pp. 7-26.

Hillman, A. J. & Dalziel, T. (2003). Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of Management Review, 28(3), 383-396.

Istanti, S. & Juliarto, A. (2019). Corporate governance implications for earnings quality. International Journal of Engineering and Advanced Technology, 8(5c), 669-676.

Kaawaase, T. K., Nairuba, C., Akankunda, B. & Bananuka, J. (2021). Corporate governance, internal audit quality and financial reporting quality of financial institutions. Asian Journal of Accounting Research, 6(3), 348-366.‏

Kearney, E., Razinskas, S., Weiß, M. & Hoegl, M. (2022). Gender diversity and team performance under time pressure: the role of team withdrawal and information elaboration. Journal of Organizational Behavior, 43(7), 1224-1239.

Kewo, C. & Mamuaya, N. (2019). Improving quality of financial reporting through good government governance and effectiveness of internal audit. International Journal of Economics and Financial Issues, 9(6), 156-162.

Khedmati, M., Sualihu, M. A. & Yawson, A. (2020). CEO-director ties and labor investment efficiency. Journal of Corporate Finance, 65, 101-119.

Kirkpatrick, S. A. & Locke, E. A. (1991). Leadership: Do traits matter? Academy of Management Executive, 5(2), 48-60.

Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33(3), 375-400.‏

Koch, M.J. & McGrath, R.G. (1996). Improving labor productivity: human resource management policies do matter. Strategic Management Journal, 7, 335-354.

Kordestani, G. & Khatami, Z. (2016). The Relationship quality of accounting information and accounting conservative with stock prices crash risk. Financial Accounting Knowledge, 3(2), 109-129. (in Persian)

Liu, C., Lin, B. & Shu, W. (2017). Employee quality, monitoring environment and internal control. China Journal of Accounting Research, 10(1), 51-70.

Mahboub, R. (2017). Main determinants of financial reporting quality in the Lebanese banking sector. European Research Studies Journal, XX (Issue 4B), 706-726.

Malekian, E., Fakhari, H. & Jafaei-Rahni, M. (2018). Research titled investigating the effect of company board characteristics on environmental, social and corporate governance reporting. Journal of Accounting Knowledge, 10(2), 112-77. (in Persian)

Mefford, R.N. (2006). Applying information technology in global supply chains: cultural and ethical challenges. International Journal of Integrated Supply Management, 2(3), 170-188.

Menshawy, I., Basiruddin, R., Mohd-Zamil, N. & Hussainey, K. (2021). Strive towards investment efficiency among Egyptian companies: do board characteristics and information asymmetry matter? International Journal of Finance & Economics, 28(3), 2382-2403.

Merz, M. & Yashiv, E. (2005). Labor and the market value of the firm. CEP Discussion Paper No. 690.

Mohammadi Sedaran, S. & Faghani, M. (2022). Investigating the relationship between corporate governance mechanisms and managers' compensation. Journal of accounting knowledge. (3) 14, 87-101. (in Persian)

Mohseni, A. & Abdoli, M. (2017). Examining the effect of the characteristics of the board of directors on the quality of financial reporting with an emphasis on the moderating role of competition in the market in companies admitted to the Tehran Stock Exchange. the first national conference of new attitudes in management, accounting and economics.
(in Persian)

Neill, M., Men, L. & Yue, C. (2019). How communication climate and organizational identification impact change. Corporate Communications an International Journal, 25(2), 281-298.

Nguyen, Q. K. (2024). Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam. Journal of Accounting in Emerging Economies, 14(5), 993-1019.

Nikzad Ch, Gh., Foroughi, D. & Arabsalehi, M. (2019). Explaining a model for measuring the quality of employees using Shannon's entropy index and investigating its effect on the quality of financial reporting, Journal of Financial Accounting, 48, 1-28. (in Persian)

O'Reilly, C. A. & Chatman, J. A. (1996). Culture as social control: Corporations, cults, and commitment. Research in Organizational Behavior, 18, 157-200.

Pinnuck, M. & Lillis, A. M. (2007). Profits versus losses: Does reporting an accounting loss act as a heuristic trigger to exercise the abandonment option and divest employees? The Accounting Review, 82(4), 1031-1053.

Porter, M. E. & Kramer, M. R. (2011). Creating shared value. Harvard Business Review, 89(1/2), 62-77.

Pourrezaei Nav, A., Didar, H. & Ghayour, F. (2024). Investigating the Mediating Effect of Credit Ratings on the Relationship between Corporate Governance Quality and Stock Liquidity. Composite Liquidity Approach. Financial Accounting Research. (in Persian)

Pucheta-Martínez, M. C., Bel-Oms, I., & Gallego-Alvarez, I. (2023). Corporate social responsibility commitment of women directors through audit committees: evidence from international firms. Academia Revista Latinoamericana de Administración, 36(1), 98-118.

Rahmanian, K, A, R. & Navidi, A. (2020). The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange. Journal of Advances in Finance and Investment, 1(1), 101-118. (in Persian)

Rezai, P, Y., Safari, G, M., Gholamrezapour, M. (2018). Employee quality and the effectiveness of internal controls: The moderating role of external supervision. Auditing Knowledge, 19(75), 123-141. (in Persian)

Safittri, W. (2023). The influence of company size, auditor quality and audit opinion on the timeliness of financial reporting with profitability as a moderation variable. Marginal Journal of Management Accounting General Finance and International Economic Issues, 3(1), 51-70.

Samari, M, H. & Shams, A. (2019). Investigating the relationship between senior management team characteristics and accrual interest management in Tehran's Boris Securities. Accounting and Management Perspectives Journal, 3(26), 110-118. (in Persian)

Schein, E. H. (2010). Organizational Culture and Leadership (4th ed.). Jossey-Bass.

Sharon, F. (2016). 5 Reasons CEOs should be involved in Hiring Decisions.

Sheikhzadabkenar, L., Pourheidari, O. & Taebi Noghondari, A. (2024). The effect of the quality of corporate governance and conflicting financial incentives on the quality of fraudulent financial reporting. Journal of Management Accounting and Auditing Knowledge.
(in Persian)

Srinidhi, B. I. N., Gul, F. A. & Tsui, J. (2011). Female directors and earnings quality. Contemporary accounting research, 28(5), 1610-1644.‏

Sun, L. & Yu, R. (2015). The impact of corporate social responsibility on employee performance. Review of Accounting and Finance, 14(3), 262-284.

Wu, K., Sorensen, S. & Sun, L. (2019). Board independence and information asymmetry: family firms vs non-family firms. Asian Review of Accounting, 27(3), 329-349.

Zalata, A., Ntim, C., Choudhry, T., Hassanein, A. & Elzahar, H. (2019). Female directors and managerial opportunism: monitoring versus advisory female directors. The Leadership Quarterly, 30(5), 101309.