تأثیر افزایش استقلال هیات مدیره بر کیفیت گزارشگری مالی و تلاش حسابرسان مستقل

Azizkhani, M., Hossain, S., & Nguyen, M. T. (2023). Effects of Audit Committee Chair Characteristics on Auditor Choice, Audit Fee and Audit Quality. Accounting and Finance, 63(3), 3675-3707. https://doi.org/10.1111/acfi.13058

Bryan, D. B., & Mason, T. W. (2024). Lead Independent Director Reputation Incentives and Audit Fees. Journal of Corporate Accounting & Finance, 35(4), 156-173. https://doi.org/10.1002/jcaf.22723

Gomdem, S. T., Choudhari, S., Koirala, S., Acharya, U. R., Ojha, Y., & Pradhan, S. (2024). Corporate Governance Mechanisms and Financial Reporting Quality of Nepalese Commercial Banks. Nep. J. Bus., 11(2), 194-210. https://doi.org/10.3126/njb.v11i2.68791

Gull, A. A., Abid, A., Hussainey, K., Ahsan, T., & Haque, A. (2022). Corporate Governance Reforms and Risk Disclosure Quality: Evidence From an Emerging Economy. Journal of Accounting in Emerging Economies, 13(2), 331-354. https://doi.org/10.1108/jaee-11-2021-0378

Ihenyen, C. J. (2022). Governance Structure and Quality of Accounting Reports in Covid 19 Era. International Journal of Multidisciplinary Research and Analysis, 05(05). https://doi.org/10.47191/ijmra/v5-i5-02

Ismail, R., Saleh, N. M., & Yaakob, R. (2022). Audit Committee Effectiveness, Internal Audit Function and Financial Reporting Lag: Evidence From Malaysia. Asian Academy of Management Journal of Accounting and Finance, 18(2). https://doi.org/10.21315/aamjaf2022.18.2.8

Kabwe, M. (2023). Corporate Governance Attributes and Financial Reporting Quality. International Journal of Research in Business and Social Science (2147-4478), 12(1), 179-191. https://doi.org/10.20525/ijrbs.v12i1.2287

Khan, I. U., Ahmed, S., Iqbāl, M., & Khan, U. S. (2024). Nexus of Corporate Governance, Financial Reporting Quality and Investment Efficiency. J. Asian Dev. Studies, 13(2), 606-622. https://doi.org/10.62345/jads.2024.13.2.49

Kim, I., Kong, J. H., & Yang, R. (2023). The Impact of Board Reforms on Audit Fees: International Evidence. Journal of Business Finance & Accounting, 51(1-2), 45-83. https://doi.org/10.1111/jbfa.12685

Liu, W. P., Huang, H. W., & Huang, W. C. (2024). More Than Solely Reactive: Audit Committee Director Departures as Anticipatory Actions in Financial Misstatements. Journal of Business Finance & Accounting, 52(3), 1306-1327. https://doi.org/10.1111/jbfa.12844

Mani, S. P., Bansal, S., Bhaskar, R., & Kumar, S. (2023). Unravelling the Board Committee Puzzle: A Comprehensive Review and Future Research Agenda. Qualitative Research in Financial Markets, 16(4), 766-802. https://doi.org/10.1108/qrfm-05-2023-0128

Perry, Y. K. Z., Adrian, C., & Truong, C. (2024). Politically Connected Audit Committee and Audit Risk: Evidence From a Quasi‐experiment. Accounting and Finance, 65(2), 1428-1467. https://doi.org/10.1111/acfi.13373

Radwan, A., Tian, G., Garefalakis, A., Koutoupis, A., & Kyriakogkonas, P. (2022). Does Independent Director’s Cash Compensation Matter? Evidence From Corporate Fraud. Journal of Business Economics and Management, 23(4), 977-996. https://doi.org/10.3846/jbem.2022.16217

Saleem, F., Khan, M. Y., & Khan, M. J. (2022). Impact of Board and Audit Committee Characteristics on Accruals and Real Earnings Management in Pakistan. International Journal of Management Research and Emerging Sciences, 9(1). https://doi.org/10.56536/ijmres.v9i1.47

Seyedi, P., Borhani, S. A., Maleki, M. H., & Adeli, O. (2025). Investigating the impact of intra-organizational factors on the quality of performance-based budgeting implementation in project-oriented organizations in Iran's housing sector. Studies in Ethics and Behavior in Accounting and Auditing, 4(1), 115-134.

Sheikh Najafi, M., & Azizzadeh, T. (2025). The Effect of Audit Quality on Environmental, Social, and Governance Performance with Emphasis on Financial Reporting Quality Proceedings of the First National Conference on Professional Ethics and Social Responsibility in Management and Financial Sciences with an Islamic Approach, Urmia. https://civilica.com/doc/2441689 https://civilica.com/doc/2441689

Shika, K. Y., & Kantiyok, M. D. (2023). Audit Committee and Financial Reporting Quality: The Moderating Effect of Board Independence of Listed Deposit Money Banks in Nigeria. Gusau Journal of Accounting and Finance, 3(3), 35. https://doi.org/10.57233/gujaf.v3i3.184

Sun, H. (2023). Corporate Governance and Reporting Quality of Accounts in China-Listed Firms. A Moderating Role of Ownership Pattern. PLoS One, 18(11), e0295253. https://doi.org/10.1371/journal.pone.0295253

Tritama, S. V., Mahaprajna, N. A., & Leo, B. (2025). The Role of AI Adoption in Achieving Sustainable Audit Quality. Journal of Theoretical and Applied Information Technology, 103(2).

Wisdom, O., Offiaeli, A. G., Olatoye, Q., Ajao, O., & Ayibiowu, O. (2022). Board Independence, Board Diligence and Audit Report Lag in Listed Deposit Money Banks in Nigeria. Asian Journal of Economics Business and Accounting, 47-58. https://doi.org/10.9734/ajeba/2022/v22i1330616

Yadgari, K., Nasir, E., & Jabari Khuzani, A. (2025). The Impact of Auditors' Workload and Audit Quality on Organizational Disclosure with the Mediating Role of Organizational Culture. Organizational Culture Management Quarterly, 23(2), 139-152. https://jomc.ut.ac.ir/article_99970.html

Yousef, I. M., Hıdayah, N., Laili, B., Idris, M., & Mansour, A. (2022). Audit Committee Characteristics and Earnings Management: Evidence From Jordan. https://doi.org/10.57030/23364890.cemj.30.4.220