تاثیر اثربخشی کمیته حسابرسی بر پیچیدگی گزارشگری مالی

Aanu , O.S. ,I .F .Odianonsen , and O.I. Foyeke.(2014). Effectiveness of Audit Committee and Firm Financial Performance in Nigeria: An Empirical Analysis. Journal of Accounting and Auditing: Research & Practice. DOI: 10.5171/2014.301176.

Abbott, L.J., Parker, S. and Peters, G.F. (2004), “Audit Committee Characteristics and Restatements”, Auditing: A Journal of Practice and Theory, Vol. 23 No.1, 69–87.

Abernathy, J. L., Beyer, B., Masli, A., & Stefaniak, C. (2014). The association between characteristics of AC accounting experts, AC chairs, and financial reporting timeliness. Advances in Accounting, 30(2), 283-297.

Agrawal, A. and Chadha, S. (2005), “Corporate governance and accounting scandals”, The Journal of Law and Economics, Vol. 48 No. 2, 371-406.

Ajina, Ajina, Mhamed Laouiti, and Badreddine Msolli. (2016). Guiding through the Fog: Does annual report readability reveal earnings management? Research in International Business and Finance 38: 509–16.

Al-hadrami, A et al. (2022). The impact of an audit committee’s independence and competence on investment decision: a study in Bahrain, Asian Journal of Accounting Research, Volume 5, Issue 2.

Alkadi, H., Khalifa, H., & Hanefah, M. M. (2012). Audit Committee Characteristics and Earning Management in Malaysian Shariah-Compliant Companies. Business & Management Review, 2, 52-61.

ASX Corporate Governance Council (ASX CGC). (2003). Principles of good corporate governance and best practice recommendations. 1st ed. Sydney, NSW Australia:ASX Corporate Governance Council.

Baatwah, S. R., Salleh, Z., & Ahmad, N. (2015). Corporate governance mechanisms and audit report timeliness: Empirical evidence from Oman. International Journal of Accounting, Auditing and Performance Evaluation, 11(3-4), 312-337.

Baatwah, Saeed Rabea, Abood Mohammad Al-Ebel, and Muneer Rajab Amrah. (2019). ACC accounting expertise and audit report timeliness: The moderating effect of chair characteristics. Asian Review of Accounting 27: 273–306.

Baik, Bet al. (2023). Organization Complexity, Financial Reporting Complexity, and Firms’ Information Environment, https://ssrn.com/abstract=4413814.

Bani-Khalid, Tareq, Ahmad Farhan Alshira’h, and Malek Hamed Alshirah. (2022). Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior. Economies 10: 30.

Barbadillo R. E., B. E. Lopez and G. A. Nieves,(2007). Managerial Dominance and Audit Committee Independence in Spanish Corporate Governance, Journal Manage Governance, Vol. 11, No. 3, , 311-352.

Baxter, P., & Cotter, J. (2009). Audit Committees and Earnings Quality. Accounting and Finance, 49, 267-290.

Bedard, J., Chtourou, S.M. and Courteau, L. (2004), “The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management”, Auditing: A Journal of Practice & Theory, Vol. 23 No.2,15–37.

Bedford, Norton M., and Vahe Baladouni. (1962). A Communication Theory Approach to Accountancy Author. The Accounting Review, 37: 650–59.

Blue Ribbon Committee (1999), ‘Report  and recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees’, The Business Lawyer, vol. 54, no. 2, 1067-1095.

  board of directors' report in Egyptian environment, https://abj.journals.ekb.eg/article_126565_8cc6e992ac562113bebf5e370a0cc5ee.pdf

Bonner, S. E. (1990). Experience effects in auditing: the role of task-specific knowledge. The Accounting Review, January, 72-92.

Bonsall, S.B, Leone, A.J& Miller, B. P. (2015).A Plain English Measure of Financial Reporting Readability.Retrieved  May 10, 2023, 07:12 from: https://pdfs.semanticscholar.org/2d81/238b25f9cb7ec635592cfbb19ac82366d808.pdf.

Boubaker, Sabri, Dimitrios Gounopoulos, and Hatem Rjiba. (2019). Annual report readability and stock liquidity. Financial Markets, Institutions and Instruments 28: 159–86.

Braiotta, L., (2000), The Audit Committee Handbook (John Wiley & Sons, New York, NY).

Bravo, F., & Reguera-Alvarado, N. (2019). Sustainable development disclosure: Environmental, social, and governance reporting and gender diversity in the audit committee. Business Strategy and the Environment, 28(2), 418–429.

Bruynseels, L. and Cardinaels, E. (2014), “The audit committee: management watchdog or personal friend of the CEO?”, The Accounting Review, Vol. 89 No. 1, 113-145.

Bryan, D., M. C. Liu, S. L. Tiras, and Z. Zhuang, (2013), Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality, Review of Accounting Studies 18(4), 1123–1158.

Buchalter, S., and K. Yokomoto. (2003). Audit committees' responsibilities and liability. The CPA Journal 73 (3): 18-24.

Carcello, J. V., T. L. Neal, Z. Palmrose, and S. Scholz. (2006). CEO involvement in selecting board members and audit committee effectiveness. Working paper. Nashville, TN US. University of Tennessee.

Chakraborty, I, A.J. Leone, M. Minutti-Meza, and M. Phillips. (2022). Financial statement complexity and bank lending. The Accounting Review 97 (3): 155-178.

Cheung, E & Lau, J. (2016).Readability of Notes to the Financial Statements and the Adoption of IFRS. Australian Accounting Review No. 77 Vol. 26 Issue 2, 162-176.

Choi, S et al. (2020), Audit committee members with CEO experience and the value of cash holdings, Managerial Auditing Journal, Volume 35 Issue 7.

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

Cohen, J.R., Hoitash, U., Krishnamoorthy, G. and Wright, A.M. (2014), “The effect of audit committee industry expertise on monitoring the financial reporting process”, The Accounting Review, Vol. 89 No. 1, 243-273.

Colbert, J. L. (1989). The effect of experience on auditors’ judgments. Journal of Accounting Literature, 8, 137-149.

Colquhoun, Lachlan. (2018). The Annual Report: Is Shorter Better?|INTHEBLACK. Intheblack. September 14. Available online: https://www.intheblack.com/articles/2018/09/14/annual-report-shorter-better (accessed on 4 May 2023).

Complexity in Financial Reporting.(2009). ACCA MeMbeRssuRvey,The Association of Chartered Certified Accountants. Retrieved  May 1, 13:32, (2023) from: https://graduate.accaglobal.com/content/dam/acca/global/ PDF-technical/financial reporting/tech-ms-com.pdf

Courtis, J. K. (1995), “Readability of annual reports: Western versus Asian evidence”, Accounting, Auditing & Accountability Journal, Vol. 8 No. 2, 4-17.

Courtis, J. K. (1998), “Annual report readability variability: tests of the obfuscation hypothesis”, Accounting, Auditing & Accountability Journal, Vol. 11 No. 4, 459-471.

D’Aveni, R. A., (1990), Top managerial prestige and organizational bankruptcy, Organization Science 1(2), 121–142.

Dalwai, T., Mohammadi, S.S., Chugh, G. and Salehi, M. (2021), "Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market", International Journal of Emerging Markets, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IJOEM-08-2020-0965.

Damodaran, A. (2007). Information transparency and valuation: can you value what you cannot see?.Managerial Finance, Vol. 33 No. 11, 877-892.

DeFond, M.L. and Francis, J.R. (2005), “Audit Research after Sarbanes-Oxley”, Auditing: A Journal of Practice & Theory, Vol. 24 No.s-1, pp. 5–30.

Desoky, A.M. and Khasharmeh, H. (2016), “Perceptions on the impact of audit committees on financial reporting quality: evidence from Bahrain”, Journal of Accounting and Auditing, Vol. 4 No. 2, 231-252.

Dezoort, F, T. (1998). AN ANALYSIS OF EXPERIENCE EFFECTS ON AUDIT COMMI’ITEE MEMBERS’ OVERSIGHT JUDGMENTS, Accounting, Organization and society, Vol. 23, No. 1, 1-21.

DeZoort, F. T., and S. E. Salterio, 2001, The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members’ judgments, Auditing: A Journal of Practice & Theory 20(2), 31–47.

Dhaliwal, D., Naiker, V. and Navissi, F. (2010), “The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees”, Contemporary Accounting Research, Vol. 27 No. 3, 787-827.

Dyer, T., M. Lang, and L. Stice-Lawrence. (2017). The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation. Journal of Accounting and Economics 64 (2–3): 221–45.

Endrawes, M et al. (2020). Audit committee characteristics and financial statement comparability, Accounting & Finance, Volume60, Issue3, 2361- 2395.

Ezat. A, N. (2019). the impact of corporate governance structure on the readability of board of directors' report in Egyptian environment, https://abj.journals.ekb.eg/article_126565.html.

Ferreira I.(2008). The Effect of Audit Committee Composition and Structure on the Performance of Audit Committees, Meditaria Accountancy Research, Vol. 16, No. 2, 89-106.

Final Report of the Advisory Committee on Improvements to Financial Reporting to the United States Securities and Exchange Commission, SEC. (2008).

Financial Reporting Council Annual Report (FRC) (2015).

Fodio, M. I., Ibikunle, J., & Oba, V. C. (2013). Corporate Governance Mechanisms and Reported Earnings Quality in Listed Nigerian Insurance Firms. International Journal of Finance and Accounting, 2, 279-286.

Furqaan, Abdirahman, Hairul Azlan Annuar, Hamdino Hamdan, and Hafiz Majdi Abdul Rashid. (2019). Overlapping memberships on the audit and other board committees: Impacts on FRQ. Asian Journal of Accounting Perspectives 12: 49–77.

Galal, H, M et al. (2022). The Relation between Audit Committee Characteristics and Earnings Management: Evidence from Firms Listed on the Egyptian Stock Market. American Journal of Industrial and Business Management, 12, 1439-1467.

García-Sánchez,I. M.,García-Meca,E.,& Cuadrado-Ballesteros, B. (2017). Dofinancial experts on audit committees matter for bank insolvency risk-taking? The monitoring role of bank regulation and ethical policy. Journal of Business Research, 76, 52-66.

Ghafran, C., & O’Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. The British Accounting Review, 49(6), 578- 593.

Guay, W., Samuels, D., and Taylor, D. (2016), “Guiding through the Fog: Financial statement complexity and voluntary disclosure”, Journal of Accounting and Economics, Vol. 62 No. 2-3, 234-269.

Hoberg, G., and C. M. Lewis, (2014), Do fraudulent firms strategically manage disclosure, Vanderbilt Owen Graduate School of Management Research Paper (2298302).

Hoitash, R. and Hoitash, U. (2009), “The role of audit committees in managing relationships with external auditors after SOX: evidence from the USA”, Managerial Auditing Journal, Vol. 24 No. 4, 368-397.

Hrasky, Sue, and Bernadette Smith. (2006). Concise corporate reporting: Communication or symbolism? Corporate Communications: An International Journal 13: 418–32.

Hundal, S. (2013). Independence, Expertise and Experience of Audit Committees: Some Aspects of Indian Corporate Sector, American International Journal of Social Science. No.5, Vol 2.

Karamanou, I. and Vafeas, N. (2005), “The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis”, Journal of Accounting Research, Vol. 43 No. 3, 453- 486.

Kim, C., K. Wang, and L. Zhang. (2019). Readability of 10-K Reports and Stock Price Crash Risk.Contemporary Accounting Research 36(2): 1184-1215.

Kipkoech,S,R & Rono, L. (2016). Audit Committee Size, Experience and Firm Financial Performance. Evidence Nairobi Securities Exchange, Kenya, Research Journal of Finance and Accounting, Vol.7, No.15. 87-95.

Klein, A. (2002). Economic determinants of audit committee independence. The Accounting Review 77 (2): 435-452.

klein, A., (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33, 375–400.

Klein, April. (1998). Firm performance and board committee structure. Journal of Law and Economics 41(1): 275-304.

Koh, P.S., Laplante, S.K. and Tong, Y.H. (2007), “Accountability and value enhancement roles of corporate governance”, Accounting and Finance, Vol. 47, 305-333.

Krishnan, J. (2005). Audit committee quality and internal control: An empirical analysis. The Accounting Review 80 (2): 649-675.

Kristian,M & Siswanto, H, P. (2020). The Effect of Audit Committee Size, Independent Commissioner Size, and Shareholder Equity Ratio on Financial Distress Avoidance: A Study on Public Companies in Manufacturing Sector Listed in IDX During 2015-2017, Advances in Economics, Business and Management Research, volume 174, Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020), 428- 435.

Kumar, G. (2014), “Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies”, Asian Journal of Finance & Accounting, Vol. 6 No. 2, 1-18.

Kusnadi, Y., Leong, K.S., Suwardy, T. and Wang, J. (2016), “Audit committees and financial reporting quality in Singapore”, Journal of Business Ethics, Vol. 139 No. 1, 197-214.

Lary, A.M. and Taylor, D.W. (2012), “Governance characteristics and role effectiveness of audit committees”, Managerial Auditing Journal, Vol. 27 No. 4, 336-354.

Lawrence, A. (2013). Individual investors and financial disclosure. Journal of Accounting and Economics 56: 130–47.

Lee, T., & Stone, M. (1996). Economic agency and audit committees: responsibilities and membership composition. Forthcoming in International Journal of Auditing.

Li, F. , (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics 45, 221–247.

Li, J., Mangena, M. and Pike, R. (2012), “The Effect of Audit Committee Characteristics on Intellectual Capital Disclosure”, British Accounting Review, Vol.44 No.2, 98–110.

Lin, J. W., & Hwang, M. I. (2010). Audit Quality, Corporate Governance, and Earnings Management: A Meta-Analysis. International Journal of Auditing, 14, 57-77.

Lindsell, D. (1992). Blueprint for an effective audit committee. Accountancy, December, p. 104.

Lo, Kin, Felipe Ramos, and Rafael Rogo. (2017). Earnings management and annual report readability. Journal of Accounting and Economics 63: 1–25.

Loughran, T., and B. McDonald. (2014). Measuring readability in financial disclosures. The Journal of Finance 69 (4): 1643–71, https://doi.org/10.1111/jofi.12162.

Loughran, T., and B. McDonald. (2022). Measuring firm complexity. Working paper, https://doi.org/10.2139/ssrn.3645372.

Lutfi, A et al. (2022). The Influence of Audit Committee Chair Characteristics on Financial Reporting Quality, J. Risk Financial Manag. 15(12),  https://doi.org/10.3390/jrfm15120563.

Mangena, M. and Pike, R. (2005), “The Effect of Audit Committee Shareholding, Financial Expertise and Size on Interim Financial Disclosures”, Accounting and Business Research, Vol.35 No.4, 327–49.

Menon, K., & Williams, J. (1994). The Use of Audit Committees for Monitoring. Journal of Accounting and Public Policy, 13, 121-139.

Mustafa, S.T. and Ben Youssef, N. (2010), “Audit committee financial expertise and misappropriation of assets”, Managerial Auditing Journal, Vol. 25 No. 3, 208-225.

Obigbemi, I.F., Omolehinwa, E.O., Mukoro, D.O., Ben-Caleb, E. and Olusanmi, O.A. (2016), “Earnings Management and Board Structure: Evidence From Nigeria”, SAGA Open, Vol.6 No.3, 1-15.

Peterson, K. (2012). Accounting complexity, misreporting, and the consequences of misreporting, Rev Account Stud, 17:72–95.

Pollock, T. G., G. Chen, E. M. Jackson, and D. C. Hambrick, 2010, How much prestige is enough? Assessing the value of multiple types of high-status affiliates for young firms, Journal of Business Venturing 25(1), 6–23.

Reeves, M., S. Levin, T. Fink, and A. Levina. (2020). Taming complexity. Harvard Business Review, https://hbr.org/2020/01/taming-complexity.

Rezaee Z., O. K. Olibe, and M. George, (2003), Improving Corporate Governance: The Role of Audit Committee Disclosures, Managerial Auditing Journal, Vol. 18, No. 6-7, 2003, 530-537.

Rittenberg, L. E., and R. D. Nair. (1993). Improving the effectiveness of audit committees.New Jersey, NJ US: Institute of Management Accountants.

Robertson, J. C., & Deakin, E. B. (1977). Corporate audit committees: survey of members’ sources of expertise. Unpublished working paper.

Ruiz, M, D, A & Urquiza, F, B. (2022). Does audit committee financial expertise actually improves information readability?, Revista de Contabilidad Spanish Accounting Review, 25 (2), 257-270.

Sabia, M.J. and Goodfellow, J.L. (2005), Integrity in the Spotlight, 2nd ed., The Canadian Institute of Chartered Acountants, Toronto.

Securities and Exchange Commission (SEC). 1999. Final Rule: Audit committee disclosure. Washington DC, WA US: Securities and Exchange Commission.

Shannon, Claude E. (1948). A Mathematical Theory of Communication. The Bell System Technical Journal 27: 379–422.

Sharma, V.D., Naiker, V & Lee, B., (2009). Determinants of audit committee meeting frequency: evidence from a voluntary governance system. Accounting Horizons 23 (3), 245–263.

Shauki,E,R and Oktavini,E. (2022), Earnings Management and Annual Report Readability: The Moderating Effect of Female Directors, Int. J. Financial Stud, 10(3), 73; https://doi.org/10.3390/ijfs10030073.

Smith, James E., and Nora P. Smith. (1971). A Measure of the Performance of the Communication Function of Financial Reporting. The Accounting Review 46: 552–61.

Soper, F. J. and Dolphin, R. (1964), “Readability and corporate annual reports”, The Accounting Review, Vol. 39 No.2, 358-362.

Srinivasan, P., Srinivasan, R. and Marques, A. (2017), “ Narrative analysis of annual reports – A study of communication efficiency”, Working Paper No.486, Indian Institute of Management Bangalore,1 -20.

Subramanian, R., Insley, R.G., and Blackwell, R. Q. (1993), Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations”, The Journal of Business Communication, Vol. 30 No. 1, 49-61.

Sultana , N . Audit Committee Effectiveness and Earnings Conservatism – An Australian Analysis. PhD diss. Curtin University, 2010 .

Sultana, N et al. (2019). Experience of Audit Committee Members and Audit Quality, European Accounting Review, Volume 28,  Issue 5, 947- 975.

Sultana,N.& Van der Zahn,J-L. W. Mitchell.(2013),” Earnings conservatism and audit committee financial expertise, Accounting & Finance,1-32.

Sun, M. and Xu, W. (2017), “Short Selling and Readability in Financial Disclosures: A Controlled Experiment”, Available at SSRN: https://ssrn.com/abstract=3015101 / (accessed 12 May 2023).

Vafeas, N. (2005). Audit Committees, Boards, and the Quality of Reported Earnings. Contemporary Accounting Research, 22, 1093-1122.

Vafeas, N., (2003), Length of board tenure and outside director independence, Journal of Business Finance & Accounting 30, 1043-1064.

Valminck, N. and Sarens, G. (2015), “The relationship between audit committee characteristics and financial statement quality: evidence from Belgium”, Journal of Management and Governance, Vol. 19 No. 1, 145-166.

Van der Zahn, J.-L. W. M., and G. Tower. (2004). Audit committee features and earnings management: Further evidence from Singapore. International Journal of Corporate Governance and Ethics 1 (2/3): 210-232.

Velte, P. (2018). Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies. Problems and Perspectives in Man- agement, 16(2), 23–41.

Xie, B., Davidson, W.N., III and DaDalt, P.J. (2003), “Earnings management and corporate governance: the role of the board and the audit committee”, Journal of Corporate Finance, Vol. 9 No. 3,  295-316.

Xu, Q., Fernando, G., Tam, K., & Zhang, W. (2019). Financial report readability and audit fees: a simultaneous equation approach. Managerial Auditing Journal, 35(3), 345-372.

Xu, Qiao, Guy D. Fernando, and K. Tam. (2018). Executive age and the readability of financial reports. Advances in Accounting 43: 70–81.

Zhang, Y., Zhou, J. and Zhou, N. (2007), “Audit committee quality, auditor independence, and internal control weaknesses”, Journal of Accounting and Public Policy, Vol. 26 No. 3, 300-27.