بررسی تأثیر حاکمیت شرکتی، اندازه هیأت‌مدیره، تنوع جنسیتی هیأت‌مدیره و کمیته حسابرسی مستقل بر کیفیت گزارشگری مالی با میانجی اهرم مالی و کیفیت حسابرسی خارجی

Alawaqleh, M. H., & Almasria, O. A. (2021). Audit Committee Gender Diversity and Its Impact on Earnings Quality. SSRN. https://ssrn.com/abstract=5238384

Amanamah, R. B. (2024). Corporate Governance, Financial Leverage, External Audit Quality, and Financial Reporting Quality in Ghanaian Companies. Financial Markets, Institutions and Risks, 8(1), 43-62. https://doi.org/10.61093/fmir.8(1).43-62.2024

Amn-Mah, J. F., Jones, K. L., & Zimbelman, M. F. (2024). Using Nonfinancial Measures to Assess Fraud Risk. Journal of Accounting Research, 47(5), 1135-1166. https://doi.org/10.1111/j.1475-679X.2009.00349.x

Androw, C., & Laursen, P. B. (2019). Risk and Control Developments in Corporate Governance: Changing the Role of the External Auditor? Corporate Governance: An International Review, 15(2), 322-333. https://doi.org/10.1111/j.1467-8683.2007.00563.x

Askarinejad Amiri, A., Fadaeinejad, M. E., & Asadi, G. (2019). The Effect of Macroeconomic Factors and Corporate Events on the Systematic Risk Index Based on the Jump Beta Approach. Investment Knowledge, 8(29), 13-30.

Assad, M. A., Hassan, D. K., & Magar, N. H. A. (2023). The Moderating Role of Board Gender Diversity on the Relationship Between Audit Committee Characteristics and Financial Performance: Evidence from Egypt. Journal of Financial Reporting and Accounting.

Chang, V., Maijoor, S., & van Witteloostuijn, A. (2019). Auditor Human Capital and Audit Firm Survival: The Dutch Audit. Accounting, Organizations and Society, 29(7), 627-646. https://doi.org/10.1016/j.aos.2003.10.008

Chen, C., Li, Y., & Wang, Y. (2021). Financial Reporting Quality and Systemic Risk. Journal of Corporate Finance, 66, 101789. https://doi.org/10.1016/j.jcorpfin.2020.101789

Chen, M. L., Lim, C. Y., & Zhang, Y. (2017). Client Conservatism and Auditor-Client Contracting. The Accounting Review, 91(1), 69-98. https://doi.org/10.2308/accr-51150

Coainz, W., Li, L., Zhou, X., & Zhou, C. (2020). Social Capital and Depression: Evidence from Urban Elderly in China. Aging & mental health, 19, 418-429. https://doi.org/10.1080/13607863.2014.948805

Dobij, A., & Rahmawati, A. I. E. (2024). Determinants of Tax Avoidance: Gender Diversity, Capital Intensity, Audit Committee, and Board Size. Ultimaccounting Jurnal Ilmu Akuntansi, 16(1), 152-170. https://doi.org/10.31937/akuntansi.v16i1.3571

Dobija, J. F., Jones, K. L., & Prawitt, D. F. (2023). Auditors' Reactions to Inconsistencies Between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt. Behavioral Research in Accounting, 26(1), 131-156. https://doi.org/10.2308/bria-50630

Dobija, S. K., & Pulawska, R. A. (2023). Expectation of Errors in Unaudited Book Values: The Effect of Control Procedures and Financial Condition. Auditing: A Journal of Practice and Theory, 14(1), 1-28.

Esmite, N., Hashim, N., & Salman, S. (2018). Conceptual Relationship Between Corporate Governance and Audit Quality in Shari'ah Compliant Companies Listed on Bursa Malaysia. Modern Applied Science, 10, 106-114. https://doi.org/10.5539/mas.v10n7p106

Fossung, M. S., & Verges, L. (2023). The Moderating Role of Board Gender Diversity on the Association Between Audit Committee Attributes and Integrated Reporting Quality. Future Business Journal, 10(1), 85. https://doi.org/10.1186/s43093-024-00340-6

Francis, J., Pinnuck, M., & Watanabe, O. (2022). Earnings Quality and the Pricing of Credit Risk. The Accounting Review, 97(6), 137-162. https://doi.org/10.2308/TAR-2020-0352

Fransiss, T., Dong, H., & Lin, C. (2021). Institutional Ownership and Audit Quality: Evidence from Russell Index Reconstitutions. https://doi.org/10.2139/ssrn.2849685

Gamble, Y., & Tollerson, M. I. (2024). Board Gender Diversity and ESG Disclosure: The Moderating Role of Audit Committee. Corporate Social Responsibility and Environmental Management, 31(6), 5971-5983. https://doi.org/10.1002/csr.2895

Gamble, Y. H., & Tollerson, S. (2023). Examination of Corporate Governance on the Sustainability Reporting in Mining Industry: The Relevance of Board Commissioners and Audit Committee. Journal of Nusantara Studies (JONUS), 10(2), 655-677. https://doi.org/10.24200/jonus.vol10iss2pp655-677

Ghadimpour, J., Dastgir, M., & Izadinia, N. (2016). Investigating the Relationship Between Factors Affecting Auditors' Litigation Risk and Modified Audit Opinions. Audit Knowledge, 16(65), 77-96.

Gholami, H., & Dashtbani, G. (2021). Investigating the Relationship Between Audit Quality and Audit Risk in Companies Listed on the Tehran Stock Exchange. Accounting and Management Perspective, 4(49), 122-135.

Grabner, P. K. (2019). Gender of Firm Leadership, Audit Committee Gender Diversity and Audit Quality Through the Lens of Audit Fee: A Ghanaian Insight. Gender in Management: An International Journal, 39(3), 388-408. https://doi.org/10.1108/GM-06-2022-0215

Hasan, A., & Abidin, S. (2022). The Effectiveness of Internal Corporate Governance and Audit Quality: The Role of Ownership Concentration - Malaysian Evidence. Corporate Governance: The International Journal of Business in Society, 18(2), 233-253. https://doi.org/10.1108/CG-02-2017-0043

Ibrahim, C. K., & Isiaka, J. D. (2020). Financial Leverage and Firm Performance: An Empirical Review and Analysis. East African Finance Journal, 4(1), 25-35. https://doi.org/10.59413/eafj/v4.i1.2

Jamei, R., & Najafi, G. (2019). Investigating the Relationship Between Corporate Social Responsibility Disclosure and Audit Fees. Financial Accounting Knowledge, 6(1), 137-161.

Jensen, G., & Leung, P. (2017). The Impact of Board Composition and Family Ownership on Audit Committee Formation: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 15(1), 1-15. https://doi.org/10.1016/j.intaccaudtax.2006.01.001

Karton, M. M., McNutt, J. J., Strahan, P. E., & Tehranian, H. (2020). Liquidity Risk Management and Credit Supply in the Financial Crisis. Journal of Financial Economics, 101(2), 297-312. https://doi.org/10.1016/j.jfineco.2011.03.001

Kelayen, G. E., Nweze, A. U., Ezeh, E. C., & Nze, D. O. (2021). Corporate Governance and Audit Quality in Nigeria: Evidence from the Banking Industry. European Journal of Accounting, Auditing and Finance Research, 5(1), 18-39.

Kim, D., Francis, J. R., & Stokes, D. J. (2025). Auditing, Directorship and the Demand for Monitoring. Journal of Accounting and Public Policy, 12, 353-375. https://doi.org/10.1016/0278-4254(93)90014-3

Kim, J. B., Li, L., & Zhang, L. (2020). Corporate Debt Structure and Earnings Management. Journal of Accounting and Economics, 69(2-3), 101264. https://doi.org/10.1016/j.jacceco.2019.101264

Lee, I., & Jarboui, A. (2022). Board of Director's Effectiveness, Audit Quality and Ownership Structure: Impact on Audit Risk - Tunisian Evidence. Journal of Accounting in Emerging Economies, 12(3), 468-485. https://doi.org/10.1108/JAEE-07-2020-0158

Li, B., & Chen, M. (2018). Can Audit Fees Inhibit Accounting Misstatements? Moderating Effects of Auditor Reputation from Chinese Experience. Asia-Pacific Journal of Accounting & Economics. https://doi.org/10.1080/16081625.2018.1475243

Moghadasi, N. (2022). Investigating the Effect of Audit Report Quality on Audit Risk Considering the Mediating Role of Earnings Management and Corporate Governance. Specialized Scientific Quarterly of New Research Approaches in Management and Accounting, 6(20), 1031-1050.

Musah, A., Ahmed, A., & Zahir-ul-Hassan, M. K. (2022). Board Gender Diversity, Audit Quality, and the Moderating Role of Political Connections: Evidence from the Gulf Co-operation Council Countries (GCC). International Journal of Accounting & Information Management, 32(5), 828-857. https://doi.org/10.1108/IJAIM-11-2023-0286

Suarez-Rico, J. F. (2018). The 21st Century Public Company Audit: Conceptual Elements of KPMG's Global Audit Methodology.

Tawfik, B. E. (2023). How a Systems Perspective Improves Knowledge Acquisition and Performance in Analytical Procedures. The Accounting Review, 86(3), 915-943. https://doi.org/10.2308/accr.00000040

Ullah, B., Aldboush, H. H., & Alnajjar, A. H. (2023). Corporate Governance and Firm Performance in Qatari Non-Financial Firms. Journal of Islamic Accounting and Business Research.

Yang, J. R., Krishnamoorthy, G., & Wright, A. M. (2020). Evidence on the Effect of Financial and Nonfinancial Trends on Analytical Review. Auditing: A Journal of Practice and Theory, 19(1), 27-48. https://doi.org/10.2308/aud.2000.19.1.27

Yazdifar, M., & Zarei, H. (2020). The Effect of Corporate Social Responsibility Disclosure on Audit Risk. Quarterly Journal of Professional Auditing Research, 1(1), 10-33.