مطالعه نقش ارتباط اجتماعی و حرفه‌ای اعضای کمیته حسابرسی با ارزیابی ریسک گزارشگری متقلبانه شرکت

امانی، جواد؛ خضری‌آذر، هیمن؛ محمودی، حجت (1391). معرفی الگویابی معادلات ساختاری به روش حداقل مجذورات جزئی ـ PLS-PM و کاربرد آن در پژوهش‌های رفتاری. دانش روان‌شناختی، 1 (1)، 41- 55.

ایمانی ‌برندق، محمد؛ عبدی، مصطفی؛ کاظمی‌علوم، مهدی (1396). بررسی تأثیر تنوع جنسیتی در کمیته حسابرسی بر حق‌الزحمه حسابرسی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران. بررسی‌های حسابداری و حسابرسی، 24 (3)، 303- 322.

رحمانی، حلیمه؛ رجب‌دری، حسین؛ خرمین، منوچهر (1396). بررسی تأثیر نظریه عمل منطقی بر تمایل به بروز تقلب در گزارشگری مالی. دانش حسابداری و حسابرسی مدیریت، 6 (24)، 135- 143.

رهنمای‌ رودپشتی، فریدون (1391). داده‌کاوی و کشف تقلب‌های مالی. دانش حسابداری و حسابرسی مدیریت، 1(3)، 17- 33.

رؤیایی، رمضانعلی؛ مولایی، ایرج؛ جبارزاده‌کنگرلویی، سعید (1388). بررسی مبانی نظری حسابداری قانونی و تقلب در محیط‌های دیجیتالی و ضرورت آموزش آن برای دانشجویان رشته حسابداری. دانش حسابرسی، 9 (29)، 50- 60.

سازمان بورس و اوراق بهادار تهران. (1391). منشور کمیته حسابرسی. قابل‌مشاهده در:

https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=4&ved=0ahUKEwiiseb8oOfbAhViEpoKHYUgBREQFghGMAM&url=http%3A%2F%2Ftse.ir%2Fcms%2FPortals%2F1%2FHesabresi%2520Dakheli%2Faudit_committe917.docx&usg=AOvVaw2qI25g7pCiaXFGis6Q07lk

صفرزاده ‌بندری، محمدحسن؛ کاظمی، کاظم؛ دهقانی ‌سعدی، علی­اصغر (1397). بررسی نقش توانمندسازی روان‌شناختی حسابرسان بر رعایت آیین رفتار حرفه‌ای با تأکید بر نقش تعدیلی جایگاه سازمانی و سابقه کار. بررسی‌های حسابداری و حسابرسی، 25 (1)، 71- 90.

فخاری، حسین؛ رضایی، یاسر (1397). تأثیر کمیته حسابرسی بر محیط اطلاعاتی شرکت. حسابداری مدیریت، 11(36)، 63- 79.

فرقان‌دوست‌ حقیقی، کامبیز؛ هاشمی، عباس؛ فروغی، امین (1393). مطالعه رابطه مدیریت سود و امکان تقلب در صورت‌های مالی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران. دانش حسابرسی، 14 (56)، 47 – 68.

قادری، کاوه؛ قادری، صلاح­الدین (1396). تحلیل بیش اطمینانی مدیران از عملکرد خود در شرکت‌های متقلب. بررسی‌های حسابداری و حسابرسی، 24 (2)، 243- 262.

مرادی، جواد؛ رستمی، راحله؛ زارع، رضا (1393). شناسایی عوامل خطر مؤثر بر احتمال وقوع تقلب در گزارشگری مالی از دید حسابرسان و بررسی تأثیر آن‌ها بر عملکرد مالی شرکت. پیشرفت‌های حسابداری، 6 (1)، 141-173.

نمازی، محمد؛ ابراهیمی، فهیمه (1395). الگو‌بندی و تعیین اولویت عوامل مؤثر بر قصد گزارش تقلب‌های مالی توسط حسابداران. مطالعات تجربی حسابداری مالی، 13 (49)، 1- 28.

هاشمی، عباس؛ حریری، امیرسینا (1396). ارزیابی توانایی قانون بنفورد در شناسایی و پیش‌بینی کشف تقلب مالی. بررسی‌های حسابداری و حسابرسی، 24 (2)، 283- 302.

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