تأثیر توانایی مدیریتی بر نتایج حسابرسی

Abraham, R., El-Chaarani, H., & Tao, Z. (2024). The Impact of Audit Oversight Quality on the Financial Performance of U.S. Firms: A Subjective Assessment. Journal of Risk and Financial Management, 17(4), 151. https://doi.org/10.3390/jrfm17040151

Assad, S. N. B., Hamda, N., & Zakaria, N. (2024). The Impact of Managerial Accounting Practices on Financial Performance: A Preliminary Review. Ibaf E-Proceedings, 11(1), 82-100. https://doi.org/10.33102/2g740v53

Atika, A., Utami, E. R., & Simamora, A. J. (2022). Does Managerial Ability Affect Segment Disclosure? Evidence From Indonesia. Journal of Accounting and Investment, 24(1), 169-186. https://doi.org/10.18196/jai.v24i1.15975

Bazrafshan, A., Makarem, N., Hesarzadeh, R., & SalmanAbbood, W. (2021). Managerial Ability, Earnings Quality and ISIS: Evidence From Iraq. International Journal of Emerging Markets, 18(9), 3085-3115. https://doi.org/10.1108/ijoem-08-2020-1012

Bissol, L. S. M., & Oliveira, U. R. d. (2022). A Research Profile on Internal Audit Quality. Contextus - Revista Contemporânea De Economia E Gestão, 20, 72-87. https://doi.org/10.19094/contextus.2022.72469

Dalwai, T., Habib, A. M., Mohammadi, S. S., & Hussainey, K. (2023). Does Managerial Ability And auditor Report Readability Affect Corporate Liquidity and Cost of Debt? Asian Review of Accounting, 31(3), 437-459. https://doi.org/10.1108/ara-06-2022-0151

Ferry, L., Midgley, H., Murphie, A., & Sandford, M. (2022). Auditing Governable Space—A Study of Place‐based Accountability in England. Financial Accountability and Management, 39(4), 772-789. https://doi.org/10.1111/faam.12321

Hanlon, M., Yeung, K., & Zuo, L. (2021). Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*. Contemporary Accounting Research, 39(2), 1150-1214. https://doi.org/10.1111/1911-3846.12739

Haque, F., Puwanenthiren, P., Alam, M. S., & Nadarajah, S. (2025). Managerial Ability and Audit Outcomes. Journal of Accounting Auditing & Finance, 41(2), 636-675. https://doi.org/10.1177/0148558x251335528

Hassan, N. A., Zailani, S., & Rahman, M. K. (2021). Impact of Integrated Audit Management Effectiveness on Business Sustainability in Manufacturing Firms. Management Research Review, 44(12), 1599-1622. https://doi.org/10.1108/mrr-10-2020-0658

Hesarzadeh, R., & Rajabalizadeh, J. (2020). Does Securities Commission Oversight Reduce the Complexity of Financial Reporting? Revista de Contabilidad, 23(1), 1-17. https://doi.org/10.6018/rcsar.389791

Hoben, M., Ginsburg, L., Easterbrook, A., Norton, P., Anderson, R. A., Andersen, E., Boström, A. M., Cranley, L., Lanham, H. J., Weeks, L. E., Cummings, G. G., Holroyd‐Leduc, J., Squires, J. E., Wagg, A., & Estabrooks, C. A. (2020). Comparing Effects of Two Higher Intensity Feedback Interventions With Simple Feedback on Improving Staff Communication in Nursing Homes – The INFORM Cluster-Randomized Controlled Trial. https://doi.org/10.21203/rs.3.rs-17993/v1

Jiang, J., Sajjad, S., & Yousaf, U. B. (2025). Task‐Oriented Board Diversity and Managerial Ability: A Pathway to Firm Performance. Business Strategy & Development, 8(3). https://doi.org/10.1002/bsd2.70203

Kharuddin, K. A. M., & Basioudis, I. G. (2022). On the Interrelation Between Corporate Governance, Audit and Earnings Quality: A Review of the Underpinning Theories. International Journal of Academic Research in Accounting Finance and Management Sciences, 12(3). https://doi.org/10.6007/ijarafms/v12-i3/15235

Komal, B., Bilal, B., Ye, C., & Salem, R. (2022). The Impact of Audit Committee Effectiveness on Firms’ Outcomes in China: A Systematic Review. International Journal of Accounting and Information Management, 30(5), 583-599. https://doi.org/10.1108/ijaim-05-2022-0101

Kumar, M., & Goswami, R. (2021). Managerial Ability and Real Earnings Management Among Indian Listed Firms. Vision the Journal of Business Perspective, 28(4), 459-468. https://doi.org/10.1177/09722629211046065

Lauwangsa, J. K., Suryadi, V. A., Adelina, Y. E., & Gunawan, V. P. (2023). Financial Distress and Managerial Ability on Audit Fee. Jurnal Akuntansi Kontemporer, 15(1), 37-51. https://doi.org/10.33508/jako.v15i1.4127

Lee, J., Kim, S., & Kim, E. (2022). Environmental Responsibility, Social Responsibility, and Governance From the Perspective of Auditors. International journal of environmental research and public health, 19(19), 12181. https://doi.org/10.3390/ijerph191912181

Murphy, L., Nightingale, J., & Calder, P. (2022). Difficulties Associated With Reporting Radiographer Working Practices – A Narrative Evidence Synthesis. Radiography, 28(4), 1101-1109. https://doi.org/10.1016/j.radi.2022.08.007

Neiroukh, N. (2025). Unveiling the Nexus Between Audit Quality and Financial Performance: A Strategic Adaptation Approach Through Earnings Management and Corporate Governance. Sage Open, 15(4). https://doi.org/10.1177/21582440251391115

Nguyen, T. T. B., & Li, D. (2021). A Systematic Literature Review Of food Safety Management System implementation In global supply Chains. British Food Journal, 124(10), 3014-3031. https://doi.org/10.1108/bfj-05-2021-0476

Nugroho, H., & Permata, I. (2023). Sustainable Auditing: Practices and Perceptions in the Accounting Industry. Golden Ratio of Auditing Research, 3(2), 57-69. https://doi.org/10.52970/grar.v3i2.377

Oskouei, Z. H., & Sureshjani, Z. H. (2020). Studying the Relationship Between Managerial Ability and Real Earnings Management in Economic and Financial Crisis Conditions. International Journal of Finance & Economics, 26(3), 4574-4589. https://doi.org/10.1002/ijfe.2031

Parker, L. D., Guthrie, J., & Martin‐Sardesai, A. (2024). Performance Management in the Australian Higher Education System – A Historically Informed Critique. Accounting History, 29(2), 215-235. https://doi.org/10.1177/10323732241230348

Post, D. M., Chou, C. P., Ishikawa, M., Li, J., Soudien, C., & Welch, A. (2021). World Class University Publication Pressure Across Different Systems. International Journal of Research Studies in Education, 10(10). https://doi.org/10.5861/ijrse.2021.a008

Rahman, C. (2020). Organizational Culture and Its Influence on Auditing Practices: A Case Study in Audit Firms. Golden Ratio of Auditing Research, 1(1), 24-33. https://doi.org/10.52970/grar.v1i1.363

Ren, C., Situ, H., & Vesty, G. (2023). Umbrella Protectors? Analysing Valuing, Hybridity and Compromises for Chinese Middle Managers. Accounting Auditing & Accountability, 37(4), 1178-1208. https://doi.org/10.1108/aaaj-05-2022-5805

Saragih, A. H., & Ali, S. (2022). The Role of XBRL Adoption on the Association Between Managerial Ability and Corporate Tax Outcomes: Empirical Evidence From Indonesia. Journal of Applied Accounting Research, 24(2), 217-234. https://doi.org/10.1108/jaar-10-2021-0267

Tan, Y. (2020). Industry Tournament Incentives and Audit Fees. Journal of Business Finance & Accounting, 48(3-4), 587-612. https://doi.org/10.1111/jbfa.12493

Tsang, J. Y., Peek, N., Buchan, I., Sabine, N. v. d. V., & Brown, B. (2022). Systematic Review and Narrative Synthesis of Computerized Audit and Feedback Systems in Healthcare. Journal of the American Medical Informatics Association, 29(6), 1106-1119. https://doi.org/10.1093/jamia/ocac031

Tunyi, A. A., Hussain, T., Areneke, G., & Agyemang, J. (2025). Co‐opted Boards and the Obfuscation of Financial Reports. Abacus. https://doi.org/10.1111/abac.12366

Velte, P. (2020). Determinants and Consequences of Clawback Provisions in Management Compensation Contracts: A Structured Literature Review on Empirical Evidence. Bur - Business Research, 13(3), 1417-1450. https://doi.org/10.1007/s40685-020-00135-9

Wang, T. (2024). Managerial Myopia and Audit Fees: Evidence From China. Highlights in Business Economics and Management, 33, 92-105. https://doi.org/10.54097/0770we45