بررسی محتوا و عوامل مؤثر بر افشای مسائل عمدة حسابرسی: نخستین سال اجرای استاندارد 701 حسابرسی در ایران

References

Abbaspoursani, A., hejazi, R, Hajiha, Z. & Najaffi Moqaddam, A. (2023). Analyzing the Impact of Disclosure of Key Audit Report Items on Reducing the Business Success of Capital Market Companies. Financial Accounting Knowledge, 9 (4), 219-250. (in Persian)

Abbaspoursani, A., Hejazi, R., Hajiha, Z. & Najaffi Moqaddam, A. (2021). Disclosure of Key Audit Matters based on Grounded Theory and Fuzzy Interpretive Matrix Analysis, audit science, 8 (29), 229-242. (in Persian)

Ahmet, O. (2021). what factors affect the disclosure of key audit matters? Evidence from manufacturing firms, international journal of management economics and business, 17 (1), 149-161.

Andersen, P. & Skovgaard, L. T. (2010). Regression with linear predictors, New York: Springer-Verlag.

Asare, S.K. & Arnold, M. (2012). Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements, Accounting Horizons, 26 (2), 193-217. doi:10.2308/acch-50138.

Asyiqin, A., Romlah, J., Mohd, M. & Mohamat, S. (2021). Key Audit Matters and Investors’ Reactions, Management And Accounting Review, 20 (3).doi:10.24191/MAR.V20i03-07.

Basioudis, I. G., Papakonstantinou, E. & Geiger, M. A. (2008). Audit fees, non-audit fees and auditor going- concern reporting decisions in the United Kingdom, Abacus, 44 (3), 284-309.

Beasley, M. S., Carcello, J. V. & Hermanson, D. R. (1999). Fraudulent financial reporting: 1987-1997, An analysis of US public companies. New York: Committee of Sponsoring Organizations of the Treadway Commission (COSO).

Bedard, J., Coram, P.,  Espahbodi, R. & Mock, T. J. (2016). Does Recent Academic Research Support Changes to Audit Reporting Standards? Accounting Horizons, 30 (2), 255–275. doi:10.2308/acch-51397.

Bepari, M. K., Nahar, S., & Mollik, A. T. (2024). Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives. Qualitative Research in Accounting & Management, 21(2), 192-218.Cameron, A. C. & Trivedi, P. K. (2013). Regression analysis of count data, Vol. 53, (2th Ed.). New York: Cambridge University Press.

Carson, E., Geiger, M.A., Lennox, C.S. & Fargher, N.L. (2012). Audit Reporting for Going-Concern Uncertainty: A Research Synthesis, Auditing A Journal of Practice & Theory, 32 (1). doi:10.2139/ssrn.2000496.

Chen, T. (2015). Institutions, board structure, and corporate performance: Evidence from Chinese firms, Journal of Corporate Finance, 32, 217-237.

Christensen, B. E., Glover, S.M. & Wolfe, C. J. (2014). Do Critical Audit Matter Paragraphs Change Nonprofessional Investor's Decisions to Invest?, AUDITING: A Journal of Practice & Theory, 33 (4), 71–93. doi:10.2308/ajpt-50793.

Chun, R. (2005). Corporate Reputation: Meaning and Measurement. International Journal of Management Reviews, 7 (2), 91-109. doi:10.1111/j.1468-2370.2005.00109.x.

Church, B. K., Davis, S. M. & McCracken, S. A. (2008). The auditor’s reporting model: A literature overview and research synthesis, Accounting Horizons, 22(1), 69-90.

Clarke, T. & Chanlat, J.F. (2009). European Corporate Governance Readings and Perspectives. London: Routledge. doi:10.4324/9780203875896.

Ferreira, C. & Morais, A.I. (2020). Analysis of the relationship between company characteristics and key audit matters disclosed, Revista Contabilidade & Finanças, 31(83), 262-274.

Gimbar, C., Hansen, B., & Ozlanski, M. E. (2016). Early evidence on the effects of critical audit matters on auditor liability. Current Issues in Auditing, 10(1), A24-A33. doi:10.2308/ciia-51369.

Gold, A., Gronewold, U., & Pott, C. (2012). The ISA 700 auditor's report and the audit expectation gap–Do explanations matter? International Journal of Auditing, 16(3), 286-307. doi:10.2139/ssrn.1492082

Gold, A., Heilmann, M., Pott, C. & Rematzki, J. (2020). Do key audit matters impact financial reporting behavior? International Journal of Auditing, 24(2), 232–244.

Hudaib, M. & Cooke, T. E. (2005). The impact of managing director changes and financial distress on audit qualification and auditor switching, Journal of Business Finance & Accounting, 32(9-10), 1703-1739.

International Auditing and Assurance Standard Board. (2011). Consultation paper, enhancing the value of ausitor reporting: Exploring options for change, New York: International Federation of Accountants.

International Auditing and Assurance Standard Board. (2012). Invitation to comment - Improving the auditor’s report, New York: International Federation of Accountants.

International Auditing and Assurance Standard Board. (2013). Exposure drafts, reporting on audited financial statements: proposed new and revised international standards on auditing (ISAs), New York: International Federation of Accountants.

International Auditing and Assurance Standard Board. (2015). International standard on auditing (ISA) 701: Communicating key audit matters in the independent Auditor's report, New York: International Federation of Accountants.

Jafarinasab Kermani, N., Molanazari, M., Rahmani, A, Azizkhani, A. & Bozorgasl, M. (2019). Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian, Knowledge of Accounting and Management Accounting, 8 (29), 229-242.
(in Persian)

Lee, K. W. & Yeo, G. H. H. (2016). The association between integrated reporting and firm valuation, Review of Quantitative Finance and Accounting, 47(4), 1221-1250

Li, J. & Faradillah, A. (2024). The effect of gender diversity on the disclosure of key audit matters: examination of dual – signature environment, Managerial Auditing Journal, https://doi.org/10.1108/MAJ-09-2022-3695.

Lin, H. & Yen, A. (2022). Auditor rotation, key audit matter disclosures, and financial reporting quality, Advances in accounting, 57 (c). doi:10.1016/j.adiac.2022.100594.

Loebbecke, J. K., Eining, M. M. & Willingham, J. J. (1989). Auditors experience with material irregularities- frequency, nature, and detectability, Auditing-A Journal of Practice & Theory, 9(1), 1-28.

Markarian, G. & Parbonetti, A. (2007). Firm complexity and board of director composition, Corporate governance: An International Review, 15(6), 1224-1243.

Mock, T. J., Bédard, J., Coram, P. J., Davis, S. M., Espahbodi, R., & Warne, R. C. (2013). The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 323-351.

Patrick, V. & Jakob, I. (2019). The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review, Problems and Perspectives in Management, 17 (3), 323-341. doi:10.21511/ppm.

Pinto, I. & Morais, A. I. (2019). What matters in disclosures of key audit matters: Evidence from Europe, Journal of International Financial Management & Accounting, 30(2), 145-162.

Posner, C. (2017). CAMs are here! SEC approves new PCAOB standard to enhance auditor’s reports. https://www.lexology.com/library/detail.aspx?g=bbef9ce8-810a-475e-860a-b71132ef2132.

Public Company Accounting Oversight Board (PCAOB). (2017). The auditor's report on an audit of financial statements when the auditor expresses an unqualified opinion and related amendments to PCAOB standards. Washington, DC: PCAOB Relase No. 2017-001. https://pcaobus.org/Rulemaking/Docket034/2017-001-auditors-report-final-rule.pdf.

Reid, L. C., Carcello, J. V., Li, C., Neal, T. L. & Francis, J. R. (2019). Impact of auditor report changes on financial reporting quality and audit costs: Evidence from the United Kingdom, Contemporary Accounting Research, 36(3), 1501-1539.

Reynolds, J. K. & Francis, J. R. (2000). Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics, 30(3), 375-400.

Sierra-García, L, Gambetta, N, García-Benau, A.; Orta-Pérez, M. (2019). Understanding the determinants of the magnitude of entity-level risk and account-level, The British Accounting Review, 51 (3): 227-240. doi:10.1016/j.bar.2019.02.004.

Sirois, L. P., Bédard, J., & Bera, P. (2018). The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141-162.

Suttipun, M. (2020). Factors influencing key audit matters reporting in Thailand, Asian Journal of Accounting Perspectives, 13(1), 26-39.

Technical committee. (2022). Communicating key audit matters in the independent Auditor's report, audit organization, Tehran. (in Persian)

Velte, P. (2018). Does gender diversity in the audit committee influence key audit matters’ readability in the audit report? UK evidence, Corporate Social Responsibility and Environmental Management, 25(5), 748-755.

Wei, M.L, Lian, K.P. (2019). Disclosures of key audit matters to curb information asymmetry, International Journal of Accounting, Finance and Business, (24), 1-12.