نقش هزینه های نمایندگی بر اثر تغییر مدیر مالی و گردش حسابرس بر ضعف کنترل های داخلی

Abbasi, S., Safarpour, M., and Khoshkar, F. (2021). The Impact of Internal Control Risk on Representation Problems, Quarterly Journal of New Research Approaches in Management and Accounting, 5 (69): 1-16. (In Persian)

Agrawal, A., and T. Cooper. (2008). corporate governance consequences of accounting scandals: Evidence from top management, CFO and auditor turnover.Working paper, University of Alabama.

Ashbaugh-Skaife, H., D. Collins, W. Kinney., and LaFond, R. (2008). The effect of SOX internal control deficiencies and their remediation on accruals quality. The Accounting Review 83 (1): 217–250.

Badavar Nahandi, Y., Nezari Abr, F., & Dehghan, R. (2019). The Relationship between Agency Costs and Expropriation of Minority Shareholders’ Interests with Emphasis on the Role of Financial Reporting Quality. Journal of Accounting and Social Interests, 9(2): 1-24. (In Persian)

Baltaci. M., and Yilmaz, S. (2006). Keeping an Eye on Sub-national Governments: Internal Control and Audit at Local Levels, World Bank Institute, Washington.D.C, 1-35.

Calderon, T. G., Wang, L., & Conrad, E. J. (2012). Material internal control weakness reporting since the Sarbanes-Oxley Act. The CPA Journal, 82(8), 20. Chen, C., Li, T., Shao, R., & Zheng, S. X. (2019). Dynamics of deterioration in internal control reported under SOX 404. International Review of Economics & Finance, 61, 228-240.Chi, Y. H. (2012). Reoccurrence of financial restatements: The effect of auditor change, management turnover and improvement of internal control. Morgan State University. Daghani, R., Aziz Khani, M., and Ahmadian, M. (2017). The Impact of the Auditor's Forced Turnover Policy on Audit Fees, Evidence from the Tehran Stock Exchange. Auditing Knowledge, 64(95):43-62. (In Persian)

Davani, G. H. (2005). Autopsy of financial scandals in the global capital market. Journal of Accountants, 20(173): 4-15. (In Persian)

Dong Ji, X., Lu, W., & Qu, W. (2015). Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China. Journal of Contemporary Accounting & Economics, 12(1), 61-72

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Fakhari, H., & Kabiri, M. T. (2018). An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE). Accounting and Auditing Research, 10(40): 25-42. (In Persian)

Ghaffarighaziani, A., kheradyar, S., Pourali, M. R., & samadi, M. (2021). Presentation internal control weakness template, Based on control criteria of accounting quality indicators. Journal of Management Accounting and Auditing Knowledge, 10(38): 255-267. (In Persian)

Hajiha, Z., and Hosseinnejad, S. (2015). Factors Affecting Weaknesses with Importance of Internal Control, Financial Accounting and Auditing Research, 7(26): 119-127. (In Persian)

Harris, Arlene E. (2016). A Quantitative Study of the Impact of CFO and Auditor Turnover on Interna Control Weaknesses: A Dissertation Presented in Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy, Capella University.

Hasas Yeganeh, Y., and Jafari, V. (2010). Investigating the effect of the rotation of auditing firms on the audit quality of companies listed on the Tehran Stock Exchange. Stock Exchange Quarterly 3 (9):25-42. (In Persian)

Jamali, A. H., & Karami, M. (2016). Investigating the effect of agency costs on auditing in companies listed on the Tehran Stock Exchange, Auditing Knowledge, 16 (64): 81-98. (In Persian)

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Karbasi Yazdi, H. (2005). Internal control standards in government. Auditing Knowledge Quarterly, 17: 4-13. (In Persian)

Kim, M. (2017). The impact of managerial overconfidence and ability on Auditor Going-Concern Decisions and Auditor Termination. George Mason University.

Kroll, K. (2012). Keeping the company safe: Preventing and detecting fraud. Financial Executive, 28(7), 20-23.

Krug, J. A., Wright, P., & Kroll, M. J. (2014). Top management turnover following mergers and acquisitions: Solid research to date but still much to be learned. Academy of Management Perspectives, 28, 143-163.

Latridis, E.G .(2011). Accounting disclosures, accounting quality and conditional and unconditional conservatism, Elsevier 20, 88-102.

Lehmann, C. M. (2010). Internal controls: A compendium of short cases. Issues in Accounting Education, 25(4), 741-754. Lenghel, R. D. (2013). Internal control organization procedure. Knowledge Horizons - Economics, 5(3), 131-134.

Li, C., Sun, L., & Ettredge, M. (2010). Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics, 50(1), 93-110. Li, W., Phang, S. Y., & Ho, S. Y. (2019). CEO/CFO turnover and subsequent remediation of information technology material weaknesses. Accounting & Finance, 59(4), 2553-2577. Li, Z., Wang, B., Wu, T., & Zhou, D. (2021). The influence of qualified foreign institutional investors on internal control quality: Evidence from China. International Review of Financial Analysis, 78, 101916. Liu, W. P., & Huang, H. W. (2020). Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from US-listed foreign firms. International Business Review, 29(5), 101712. Malekian, E., Ghorbani, H., and Salehabadi, M. (2018). The effect of auditor independence on the weakness of internal controls after the approval of internal control instructions. Journal of Auditing Knowledge, 18(73): 55-77. (In Persian)

Mande, V., & Myungsoo, S. (2013). Do financial restatements lead to auditor changes? Auditing: A Journal of Practice & Theory, 119-145

Mazaheri, A., Moradzadeh Fard, M., and Dianti Deilami, Z. (2013). The effect of management tenure on company value, agency costs and information risk. Empirical Accounting Research, 3(9): 21-39. (In Persian)

Mellon, M. J., & Marley, R. (2013). Roger's dilemma: A situational examination of ethical behavior in the presence of internal control deficiencies. Issues in Accounting Education, 28(2), 337-351. Mitra, S., Jaggi, B., & Al-Hayale, T. (2017). The effect of managerial stock ownership on the relationship between material internal control weaknesses and audit fees. Review of Accounting and Finance. MotalebianChaleshtori, M., & Mostafavi Ghahfarohki, Z. (2020). The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange. Journal of accounting, accountability and society interests, 9(4), 65-82. (In Persian)

Munsif, V., Raghunandan, K., & Rama, D. V. (2013). Early warnings of internal control problems: Additional evidence. Auditing: A Journal of Practice & Theory, 32(2), 171-188. Oradi, J., Hajiha, Z., & Salehabadi, M. (2017). Weaknesses in internal controls and delays in audit reports. Financial Accounting Quarterly, 9(33): 78-96. (In Persian)

Pifeh, A., Ghalandarzahi, K., Dahmarde Ghaleno, M., & Zarei, H. (2019). CEO Turnover and Internal Control Material Weaknesses. Iranian Journal of Accounting, Auditing and Finance, 3(1), 29-45

Pourheidari, O., and Kopai Haji, M. (2010). Predicting the financial crisis using a model based on a linear dissociation function. Journal of Financial Accounting Research, 1(3): 33-46. (In Persian)

Qitasi, R., Sabzalipour, F., and Hajizadeh, F. (2016). Investigating the Impact of Audit tenure on Agency Costs, Auditing Knowledge, 16(63): 129-148. (In Persian)

Rice, S. C., & Weber, D. P. (2012). How effective is internal control reporting under SOX 404? Determinants of the (non-)disclosure of existing material weaknesses. Journal of Accounting Research, 50, 811-843.

Soltani, B. (2014). The anatomy of corporate fraud: A comparative analysis of high profile American and European corporate scandals. Journal of Business Ethics, 120, 251-274.

Tepalagul, N., & Lin, L. (2015). Auditor independence and audit quality: A literature review. Journal of Accounting, Auditing & Finance, 30(1), 101-121. Thevenot, M., & Hall, L. (2011). Adverse diverse internal control over financial reporting opinions and auditor diverse/resignations. Academy of Accounting & Financial Studies Journal, 15(4), 41-60.

Valizadeh Larijani, A., Maddahi, A., &Sheybani, N. (2021). Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting. Empirical Research in Accounting, 11(4): 125-150. (In Persian)

Wang, Y., & Huang, Y. (2013). The impact of internal control quality on CFO turnover. Asian. Journal of Finance & Accounting, 5 (1), 334-343.