تأثیر اغواگری مدیریت و انگیزه های مدیریت نسبت به مدیریت سود و ارتباط کمیته حسابرسی با حسابرس مستقل بر کیفیت قضاوت حسابرس

احمدپور داریانی، محمود؛ مقیمی، سیدمحمد. (1392). مبانی کارآفرینی، تهران: انتشارات نگاه دانش.

ازکیا، مصطفی؛ دربان، علیرضا. (1382). روش‌‌های کاربردی تحقیق، تهران: انتشارات کیهان.

ایزاک، استفان. (1384). راهنمای تحقیق و ارزشیابی در روانشناسی و علوم تربیتی، ترجمه: علی دلاور، تهران: انتشارات ارسباران.

بادپا، بهروز؛ پور حیدری، امید؛ خدامی پور، احمد. (1398). اثر نگرش‌‌های حمایتی و آشنایی حسابرس با صاحبکار بر قضاوت اولیه حسابرس و استراتژی جستجوی شواهد. پژوهش‌های کاربردی در گزارشگری مالی، 8 (14)، صص 7-42.

ببی، ارل. (1381). روش‌‌های تحقیق در علوم اجتماعی. ترجمه: رضا فاضل، تهران: انتشارات سمت.

پاشا شریفی، حسن؛ شریفی، نسرین. (1383). روش‌‌های تحقیق در علوم اجتماعی، تهران: انتشارات سخن.

داداشی، ایمان؛ نوروزی، محمد. (1397). ارائه مدلی برای تبیین اثربخشی کمیته حسابرسی و کیفیت حسابرسی مبتنی بر معادلات ساختاری. پژوهش‌های تجربی حسابداری، 8 (30)، صص 251- 271.

دستورالعمل کنترل‌‌های داخلی سازمان بورس و اوراق بهادار، (1391).

رامین مهر، حمید؛ چارستاد، پروانه. (1392). روش تحقیق کمی، تهران: انتشارات ترمه.

کریستینسن، لاری بی. (1387). روش‌‌شناسی آزمایشی، ترجمه: علی دلاور، تهران: انتشارات رشد.

مشایخ، شهناز، اربابی، زهرا؛ رحیمی فر، معصومه. (1392). بررسی انگیزه‌‌های مدیریت سود. پژوهش حسابداری، 3 (2)، 53-70.

منشور نمونه کمیته حسابرسی، سازمان بورس و اوراق بهادار، (1391)

نصیرزاده، فرزانه؛ اورادی، جواد؛ رجبعلی زاده، جواد. (1396). تأثیر ویژگی‌های کمیته حسابرسی بر محافظه‌‌کاری شرطی. دانش حسابرسی، 17 (68)، صص 83-105.

نوروش، ایرج، سپاسی، سحر؛ نیک بخت، محمدرضا. (1384). بررسی مدیریت سود در شرکت‌های پذیرفته شده در بورس تهران. پیشرفت‌‌های حسابداری، 22 (2)، صص 165-177.

Agyei- Mensah, B. and M. Yeboah. (2019). Effective Audit Committee, Audit Quality And Earnings Management: Evidence From The Ghana Stock Exchange. International Journal Of Managerial And Financial Accounting, 11 (2) , PP 93-112.

Ahmadpour Daryani, M. and S. Moghimi, (2013). Foundations Of Entrepreneurship, Tehran: Naghsh Danesh Publications, (In Persian).

Ali Al-Matari. Y. , A. S. M. Sulaiman. And E. M. Al-Matari. (2017). Audit Committee Activities and the Internal Control System of Commercial Banks Operating in Yemen. International Review of Management and Marketing, 7 (1) , 191-196.

Azkia, M. and A. Durban. (2003). Applied Research Methods, Tehran: Kayhan Publications, (In Persian).

Babbie. , E. (2003). Methods In Social Science Research, Translated By: Reza Fazel, Tehran: Post Publication (In Persian).

Badpa, B. , O. Pour Heydari. and A. Khodamipour. (2019). The Effect Of Supportive Attitudes And Familiarity With The Auditor On The Auditor's Initial Judgment And Evidence Seeking Strategy. Applied Research In Financial Reporting, 8 (14) , Pp. 7-42, (In Persian).

Bagley, P. L. (2010). Negative affect: A consequence of multiple accountabilities in auditing. Auditing: A Journal of Practice & Theory. 29 (2) , pp 141–157.

Bamber, E. M. and V. M. Iyer. (2007). Auditors’ identification with their clients and its effect on auditors’ objectivity. Auditing: A Journal of Practice & Theory, 26 (2) , pp 1–24.

Beaulieu, P. R. (2001). The effects of judgments of new clients’ integrity upon risk judgments, audit evidence, and fees. Auditing: A Journal of Practice & Theory, 20 (2) , pp 85–99.

Bierstaker, J. L. and A. Wright. (2001). The effects of fee pressure and partner pressure on audit planning decisions. Advances in Accounting 18, pp 25–46.

Birnbaum, M. H. and S. E. Stegner. (1979). Source credibility in social judgment: Bias, expertise, and the judge’s point of view. Journal of Personality and Social Psychology, 37 (1) , pp 48–74.

Bonner. S. (2007). judgment and decision making in accounting, university of southern California.

Brown, j. o. and v. k. popova. (2016). the interplay of management incentives and audit committee communication on auditor judgment, behavioral research in accounting, 28 (1) , pp. 27-40.

Carcello, J. V. , D. R. Hermanson. and Z. X. Ye. (2011). Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30 (3) , pp 1–31.

Christensen, Larry B. (2008). Experimental Methodology, Translated By: Ali Delaware, Tehran: Roshd Publications, (In Persian).

Cialdini, R. and N. Goldstein. (2004). Social influence: Compliance and conformity. Annual Review of Psychology, 55, pp 591–621.

Cohen, J. , G. Krishnamoorthy. and A. M. Wright. (2002). Corporate governance and the audit process. Contemporary Accounting Research. 19 (4) , pp 573–594.

Cohen, J. , G. Krishnamoorthy. and A. M. Wright. (2004). The corporate governance mosaic and financial reporting quality. Journal of Accounting Literature, 23 (1) , pp 87–152.

Cohen, J. , G. Krishnamoorthy. and A. M. Wright.) 2010 (. Corporate governance in the post Sarbanes-Oxley era: Auditors’ experiences. Contemporary Accounting Research, 27 (3) , pp 751–786.

Dadashi, E. and M. Nowruz. (2018). Provides A Model For Explaining The Effectiveness Of The Audit Committee And The Quality Of Audit Based On Structural Equations. Empirical Accounting Research, 8 (30) , Pp. 271- 251, (In Persian).

DeAngelo, L. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3, pp 297−322.

DeZoort, F. T. , D. R. Hermanson. and R. W. Houston. (2008). Audit committee member support for proposed audit adjustments: Pre-SOX versus post-SOX judgments. Auditing: A Journal of Practice & Theory, 27 (1) , pp 85–104.

Eastman, K. (1994). In the eyes of the beholder: An attributional approach to ingratiation and organizational behavior. Academy of Management Journal, 37 (5) , 1379–1391.

Gibbins, M. (1984). Proposition About The Psychology Of Professional Judgment In Public Accounting. Journal Of Accounting Research, 22 (1) , 103-125.

Gibbins, M. and J. D. Newton. (1994). An empirical exploration of complex accountability in public accounting. Journal of Accounting Research, 32 (2) , pp 165–186.

Gramling, A. A. (1999). External auditors’ reliance on work performed by internal auditors: The influence of fee pressure on this reliance decision. Auditing. A Journal of Practice & Theory, 18, pp 117–146.

Hasan flayyeh. A. , A. A. rahman mohammad Baker. and O. H. Othman. (2014). the ethical rules of auditing and the impact of compliance with the ethical rules on auditing quality, Isra university, jordan/vol18issue3.

Herdman, R. K. (2002). Making audit committees more effective. Speech by SEC staff, Tulane Corporate Law Institute. New Orleans, March Available at: http://www. sec. gov/news/speech/spch543. htm.

Hirst, D. (1994). Auditor sensitivity to earnings management. Contemporary Accounting Research, 11 (1) , pp 405–422.

Hunt, S. , L. Chonko. and V. Wood. (1989). Organizational Values and Organizational Commitment in Marketing. Journal of Marketing, 53 (3) , pp. 79-90.

Isaac, S. (2005). Guide To Research And Evaluation In Psychology And Educational Sciences, Translated By: Ali Delaware, Tehran: Arasbaran Publications, (In Persian).

Jones, E. (1964). Ingratiation: A Social Psychological Analysis, New York, NY: Appleton-Century-Crofts.

Kizirian, T. , B. Mayhew. and L. Sneathen, Jr. (2005). The impact of management integrity on audit planning and evidence. Auditing: A Journal of Practice & Theory, 24 (2) , pp 49–67.

KPMG. (2012). KPMG’s Audit Committee Priorities for 2013. Available at: https://www. kpmg. com/LU/en/topics/auditcommittee/Documents/Global-ACI-2013-Priorities. pdf

Mashayekh, Sh. , Z. Arbabi. and M. Rahimifar. (2013). Investigate earnings management motivations. Accounting Research, 3 (2) , 53-70. , (In Persian).

Nasirzadeh, F. , J. Oradi. and H. Rajabali Zadeh. (2017). The Impact Of Audit Committee Characteristics On Conditional Conservatism. Auditing Knowledge, 17 (68) , Pp. 83-105, (In Persian).

Noravesh, I. , S. Sepasi. and M. Nikbakht. (2005). Earnings Management Survey Of Companies Listed In Tehran Stock Exchange. Accounting Advances, 22 (2) , Pp. 165-177, (In Persian).

O’Keefe, D. J. (2002). Persuasion: Theory and Research, Thousand Oaks, CA: Sage Publications.

Pasha Sharifi, H. and N. Sharifi. (2004). Research Methods In Social Sciences, Tehran: Sokhan Publications, (In Persian).

Pomeroy, B. (2010). Audit committee member investigation of significant accounting decisions. Auditing: A Journal of Practice & Theory, 29 (1) , pp 173–205.

Pornpitakpan, C. (2004). The persuasiveness of source credibility: A critical review of five decades’ evidence. Journal of Applied Social Psychology, 34 (2) , pp 243–281.

Public Company Accounting Oversight Board (PCAOB). (2012). Communications with Audit Committees, Auditing Standard No. 16. Washington, DC: PCAOB.

Ramin Mehr, H. and P. Charstad. (2013). Quantitative Research Method, Tehran: Termeh Publications, (In Persian).

Robertson. J. c. , (2010) , the effect of ingratiation and client incentive on auditor judgment, behavioral research in accounting, 22 (2) , pp. 69- 86.

Sample Charter Of Audit Committee, Stock Exchange And Securities Organization, (2012) (In Persian).

Stock Exchange Internal Audit Instructions, (2012) (In Persian).

Tajfel, H. (1974). Social identity and intergroup behavior. Social Science Information, 13 (2) , pp 65-93.

Thacker, R. , and S. Wayne. (1995). An examination of the relationship between upward influence tactics and assessments of promotability. Journal of Management, 21 (4) , pp 739–756.

Varma, A. , S. Toh, and S. Pichler. (2006). Ingratiation in job applications: Impact on selection decisions. Journal of Managerial Psychology, 21 (3) , pp 200–210.

Wanda, A. Wallace. (1980). The Economic Role Of The Audit In Free And Regulated Markets, Graduate School Of Mangement, University Of Rochestor, NY.

Windsor, C. and N. M. Ashkansay. (1996). Auditor Independence Decision Making: The Role of Organizational Culture Perceptions. Behavioral Research in Accounting, 8, pp. 80-97.