تاثیر تعداد اعضای هیئت مدیره عضو جامعه حسابداران رسمی بر کاهش احتمال وقوع تقلب در شرکت ها با نقش تعدیلی کیفیت حسابرسی

 

  برزگر عباسپور، کسری ؛  اسلامی مفید آبادی، حسین؛ ابراهیمی شقایق، مرضیه. (1402). تاثیر ویژگی های حسابرس و ساختار هیئت مدیره بر احتمال وقوع تقلب در صورت های مالی شرکت های تجاری. فصلنامه قضاوت و تصمیم گیری در حسابداری و حسابرسی، 2، 7.

 

 

References

 Ata A. & Seyrek, H. (2009). the Use of Data Mining Techniques in Detecting Fraudulent Financial Statements: An Application on Manufacturing Firms, Suleiman Demirel University. The Journal of Faculty of Economics and Administrative Sciences, 14 (2): 157-170.

Archambeault, D.S., Dezoort, F.T., Hermanson, D.R., 2008. Audit committee incentive compensation and accounting restatements. Contemp. Accounting Res. 25 (4), 965–992. https://doi.org/10.1506/car.25.4.1.

 Alzoubi, E. S. S., and Selamat, M. H. (2012). The effectiveness of corporate governance framework. International Journal of Global Business. 5(1), 17-35. https://www.researchgate.net/publication/282935756 DOI: 10.22495/rgcv5i1c1art1.

 Bowlin, K.O., Hales, J., Kachelmeier, S.J., 2009. Experimental evidence of how prior experience as an auditor influences managers’ strategic reporting decisions. Rev. Accounting Stud. 14 (1), 63–87. https://doi.org/10.1007/s11142-008-9077-0.

Barker, V.L., Mueller, G.C., 2002. CEO characteristics and firm R&D spending. Manage. sci. 48 (6), 782–801.

 Barzegar Abbaspour, Kasri; Islami Mofidabadi, Hossein; Ebrahimi Shagaig, Marzieh. (1402). The effect of the auditor's characteristics and the structure of the board of directors on the probability of fraud in the financial statements of commercial companies. Quarterly Journal of Judgment and Decision Making in Accounting and Auditing, 2, 7.]In Persian[.

 Bahram, Ghanizadeh; Mohsen, Dastgir and Afsana, Soroush Yar. (1400). The effect of financial knowledge of CEOs on audit quality considering the moderating effect of management ability. Journal of Accounting Advances, Year 13, Number 1, Serial 80.]In Persian[.

 Du, X.Q., Lu, J., 2015. Directors with CPA firm working background and corporate cash holdings: evidence from the Chinese securities market. Journal. Audit & Econ. 30 (04), 40–49.

 Ehigie, A. H. & Ibadin P. O. (2015). Fraud diamond and consideration of the workplace environment. AAU Journal of Management Sciences, 6(1&2), 1-10.

 Enofe, A. O., Agbonlahor, V.A. & Ehigie A. H. (2015). Fraud investigation and expert witnessing. Journal of Social and Policy Research, 9(1), 96-107.

 Ehigie, A. H. (2016). Beneish model, corporate governance and financial statements falsification in Nigeria. A master thesis written in the department of accounting and submitted to the school of post graduate studies, University of Benin, Benin City, Nigeria.

 Etamadi, Hossein and Abdoli, Leila. (2016). Audit quality and fraud in financial statements. Scientific-Research Journal of Financial Accounting, Volume 4, Number (4), Series 15, pp. 23-43.]In Persian[.

 Firth, M., Rue, O. & Wu, W. (2011). Cooking the books: recipes and costs of falsified financial statements in China. Journal of Corporate Finance, 17: 371–390.

 Hambrick, D.C., Mason, P.A., 1984. Upper echelons: The organization as a reflection of its top managers. Acad. Manag. Rev. 9 (2), 193–206.

Hakami, T. A., Rahmat, M. M., Yaacob, M. H., & Saleh, N. M. (2020). Fraud Detection Gap between Auditor and Fraud Detection Models: Evidence from Gulf Cooperation Council. Asian Journal of Accounting and Governance, 13, 1–13. https://doi.org/10.17576/ajag-2020-13-01.

Jiang, Z., Liu, B., Liu, J., Ying, Q., 2022. Media attention and regulatory efficiency of corporate violations: evidence from China. J. Accounting and Public Policy. 41 (3), 106931. https://doi.org/10.1016/j.jaccpubpol.2021.106931.

Kranacher, M. J., Morris, B. W., Pearson, T. A., & Riley Jr, R. A. (2008). A model curriculum for education in fraud and forensic accounting. Issues in Accounting Education. 23(4): 505-519.

 Khan, A. S., Nejad, M. Y., Kassim, A. A. M. (2023) The Effect of Audit Quality on Fraud Reduction: A Moderating Role of International Financial Reporting Standards (IFRS) Adoption in Malaysia and Indonesia. ournal of Profess. Bus. Review. Miami, v. 8. n. 6. p. 01-21. e02181.

 Li, B., Da, Z.J., Han, F.F., Zeng, Y.T., 2019a. Executive roles, audit background and real earnings management of companies. J. Nanjing Audit University 16 (03), 11–18.

 Li, W.F., Liu, Y.F., Yang, Q., 2019b. Executive financial experience and corporate credit rating: based on the perspective of earnings management. J. Manag. Sci. 32 (04), 3–16.

 Lu, Y., Zhu, Y.J., Hu, X.Y., 2012. Institutional Shareholding and corporate fraud: evidence from China. Nankai Bus. Rev. 15 (01), 13–23.

 Metzger, M.J., 2006. Effects of site, vendor, and consumer characteristics on web site trust and disclosure. Commun. Res. 33, 155–179.

 Noshadi, Amin; Mulqrani Mohammadi, Atala; Norush, Iraj and Amini, Peyman. (2018). Investigating the relationship between managers' financial intelligence and audit quality with the moderating role of auditors' ethical behavior. Quarterly scientific research journal of management accounting and auditing, year 8, number 30.]In Persian[.

 Perols, J. L., & Lougee, B. A. (2011). “The relation between earnings management and financial statement fraud”. Advances in Accounting: 27.(1):39- 53.

 Qadiyar, Mohammad Reza and Naqshbandi, Nader. (2019). Investigating the impact of experience and knowledge of the CEO and board members on the quality of disclosure and company performance. Contemporary research quarterly in management and accounting sciences, second year, number 5.]In Persian[.

 Rasouli, Habib Elah; Ahmadi, Mohammad Ramadan; Nasiri, Saeed; Basirt, Mehdi. (1402). The effect of CEO power on the quality of fraudulent reporting. Quarterly Journal of Accounting and Management Auditing, 12, 1, 45, 317-334.]In Persian[.

 Rahimian, Nizamuddin and Haji Heydari Razieh. (2015). Fraud detection using adjusted model of insight and financial ratios. Experimental accounting research, sixth year, number 31, pp. 47-69.]In Persian[.

 Uadiale, O. M. (2012). Earnings management and corporate governance in Nigeria. Research.

 Vahadani, Mohammad and Ali Akbar, Elham. (2018). Investigating the impact of financial knowledge of board members on real profit management. Experimental researches in accounting, ninth year, number 33, pp. 171-197.]In Persian[.

 Wu, F., Cao, J., Zhang, X., 2023. Do non-executive employees matter in curbing corporate financial fraud? J. Bus. Res. 163, 113922.

 Xiangqin Qi a,b , Jinwei Fu a , Yuan Li c , Lixing Xue c. (2023) Executives with CPA firm career experience and corporate fraud. Finance Research Letters. www.elsevier.com/locate/frl.

 Yuh-Jen Chen , Wan-Ching Liou , Yuh-Min Chen , Jyun-Han Wu.(2019). Fraud detection for financial statements of business groups. International Journal of Accounting Information Systems 32.1–23.

 Zhou, Z.J., Wang, H.R., Wan, M.H., 2022. Voting rate of director elections and corporate frauds. Foreign Econ. Manag. 44 (05), 19–32. https://doi.org/10.16538/j. cnki.fem.20220115.203.

 Zare Behnmiri, Mohammad Javad and Malekian Kale Basti, Esfandiar. (2015). Predicting fraud in financial statements using financial ratios (case study: companies admitted to the Tehran Stock Exchange). Financial Management Perspectives, No. 12, pp. 65-80.]In Persian[.