تاثیر سیستم های برنامه ریزی منابع سازمانی (ERP) بر اثربخشی کنترلهای داخلی در رابطه با گزارشگری مالی

فرقاندوست حقیقی کامبیز، درخشانفر سهیلا. (1387). مشکلات پیاده سازی سیستم برنامه‌ریزی منابع سازمان (ERP) در شرکت‌های صنعتی منتخب از دیدگاه مالی. حسابرس، 41، 54-61.

ملانظری مهناز، زراعتی فرد لیلا. (1391). بررسی نقش وجود عوامل نوآوری در پیاده سازی موفق برنامه‌ریزی منابع سازمان (ERP). پژوهش‌ها‌ی تجربی حسابداری، 6، 95-109.

مومنی منصور، فعال قیومی علی. (1378). تحلیل‌ها‌ی آماری با استفاده از SPSS، تهران..فرشیوه.

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

Edward I. Altman (1968). Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy. The Journal of Finance, Vol. 23, No. 4., pp. 589-609.

Ashbaugh-Skaife, H., D. Collins, and W. Kinney. ( 2007). The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 (1–2),166–192.

Bagranoff, N. A., and V. P. Vendrzk. (2000). The changing role of  IS audit among the big five US-based accounting firms. Information Systems and Control Journal. 5, 33-37.

Barber,B.M., and J. D. Lyon. (1997). Detecting long-run abnormal stock returns: The empirical power and specification of test statistic. Journal of Financial Economics. 43, 341-372.

Brazel, J., and C. P. Agoglia. (2007). An examination of auditor planning judgments in complex accounting information system environment. Contemporary Accounting research, 24(winter), 1059-1083.

Brazel, J., and L. Dang. (2008). The effect of  ERP system implementations on the management of earnings and earnings release dates. Journal of information Systems. 22(2), 1-21.

Brennan,N.M., and J. Soloman. (2008). Coporate governance, accountability and mechanisms of  accountability: An overview. Accounting, Auditing & Accountability Journal, 21(7), 885-906.

Dorantes, C. A., C. Li, G. F. Peters, and V. J. Richardson. (2009). The effect of enterprise systems implementations on the firm information environment”. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1526521

Doyle, J., W. Ge, and S. McVay.(2007). Accruals quality and internal control over financial reporting. TheAccounting Review 82 )5(, 1141–1170.

Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review. 14(1), 57-74.

Ge,W., and S. McVay. (2005). The disclosure of material weaknesses in internal control after the Sarbanes-oxley Act. Accounting Horizons. 19(3), 137-158.

Hunton, J. E., A. M. Wright, and S. Wright. (2004). Are financial auditors overconfident in their ability to assess risks associated with enterprise resource planning systems? Journal of Information systems, 18(2). 7-28.

Janvrin, J. D., J. Bierstaker, and D. J. Lowe. (2004). The impact of client information technology on audit procedures. Working paper, Iowa State University.

Morris, j. j. (2009). Measuring the impact of enterprise resource planning (ERP) systems  through the prism of accounting theory. Dissertation, Kent State University.

Morris, j. j. (2011). The impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Control over Financial Reporting. Journal of Information systems. 25(1), 129-157.

Nicolaou,A. I. (2004). Firm performance effects in relation to the implementation and use of enterprise resource planning systems. Journal of Information systems. 18(2),.79-105.

Ogneva, M., K. R. Subramanyam, and K. Raghunandan.( 2007). “Internal control weaknesses and cost of equity: Evidence from SOX Section 404 disclosures. The Accounting Review, 82 (5), 1255–1297.