تاثیر شیوع کرونا ویروس بر رابطه ی بین ثبات مدیریتی و کیفیت حسابرسی

Abdelhak, E. E., Hussainey, K., & Albitar, K. (2023). Covid-19 disclosure: do internal corporate governance and audit quality matter? International Journal of Accounting & Information Management, 31(1), 170-194. doi:10.1108/IJAIM-05-2022-0108

Achour, Z. & Boukattaya, S. (2021). The moderating effect of firm visibility on the corporate social responsibility-firm financial performance relationship: evidence from France. Corporate Social Responsibility, IntechOpen.

Akrimi, N. (2021). The Impact of Coronavirus Pandemic on Audit Quality: The Perceptions of Saudi Auditors. Academy of Accounting and Financial Studies Journal, 25(1), 1-7.

Albitar K, Gerged AM, Kikhia H & Hussainey K (2021). Auditing in times of social distancing: The effect of COVID-19 on auditing quality. International Journal of Accounting & Information Managemen;29(1): 169-178.

Albitar, K., Elmarzouky, M. & Hussainey, K. (2022). Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage. International Journal of Accounting and Information Management, 30(3). 339-351.

Alharasis, E. E., & Mustafa, F. (2023). The effect of the Covid-19 epidemic on auditing quality and the reaction of family vs non-family businesses to Covid-19: the case of Jordan. Journal of Family Business Management.‏

Asghari, N & Qalichi, H. (2019). Investigating the impact of managerial fronting on the quality of financial reporting: the role of the audit committee. Contemporary researches in management and accounting sciences, 2(7). 81-108. [In Persian]  

Becker, C., M. DeFond, J. Jiambalvo, & K. Subramanyam, (1998). "The effect audit quality on earnings management". Contemporary Accounting Research 15 (1). 1 24.

Crucean, A.C. & Haţegan, C. D. (2021), Effects of the Covid-19 Pandemic Estimated in the Financial Statements and the Auditor's Report, Audit Financiar, 1(161). 105-118, DOI: 10.20869/AUDITF/2021/161/001

Dakhli, A. (2021), “Does financial performance moderate the relationship between board attributes and corporate social responsibility in French firms?”, Journal of Global Responsibility. doi: 10. 1108/JGR-02-2021-0016.

Dakhli, A., & Mtiraoui, A. (2021). Corporate characteristics, audit quality and managerial entrenchment during the COVID-19 crisis: Evidence from an emerging country. International Journal of Productivity and Performance Management, 72(4), 1182-1200.

Deylami Moezi, A. (2013). Investigating audit quality, corporate governance and characteristics of companies listed on the Tehran Stock Exchange. Master's thesis in Accounting, Humanities and Social Sciences Research Institute, Raja Qazvin Non-Profit Higher Education Institute. [In Persian]  

Goodell WJ(2020). COVID-19 and finance: Agendas for future research. Finance Research Letters;35:101-112.

Gyimah, D. & Gyapong, E. (2021).Managerial entrenchment and payout policy: a catering effect, International Review of Financial Analysis, Vol. 73, 101600.

Hasas Yeganeh, Y; & Azinfar, K. (2010). The relationship between audit quality and audit firm size. Accounting and Auditing Reviews, 17(61), 85-98. [In Persian]  

Hosseini, J; Hassanzadeh Brothers, R; Mohammadi, A& Zeinali, M. (2019). Value Content of Different Free Cash Flow Patterns in Tehran Stock Exchange with Emphasis on Industry Type. Quarterly Journal of Asset Management and Financing, 9(33). 21-46. [In Persian]  .

Hsu, Y.L., & Liao, L.K., )2021(. Corporate governance and stock performance: the case of COVID-19 crisis. J. Account. Public Policy, 106920.

Hsu, Y.-L., & Yang, Y.-C. (2022). Corporate governance and financial reporting quality during the COVID-19 pandemic. Finance Research Letters, 47, 102778.

Huh, B. G., Lee, S., & Kim, W. (2021). The Impact of The Input Level of Information System Audit on The Audit Quality: Korean Evidence. International Journal of Accounting Information Systems, 43, 100533.

Jung, Y. K., & Kim, S. H. (2020). Information Risk and Debtholders’ Mispricing by Considering Audit Quality. Asia‐pacific Journal of Financial Studies, 49(3), 463-508.

Khodadadi, V; Rashidi Baghi, M; Khouri, M; & Norouzi, S. (2015). The effect of audit quality on the relationship between free cash flows and financial reporting quality. Accounting Reviews, 2(6), 53-72. [In Persian]  

Khoirunnisa, W., Fadhilah, W. A., Astuti, W. W., Mawarni, Y. I., & Gunawan, A. (2021).

Tinjauan Kualitas Audit Jarak Jauhdi Masa Pandemi Covid-19. Paper presented at the Prosiding Industrial Research Workshop and National Seminar.

Koo, K., & kim, K. (2018). CEO power and firm opacity. Applied Economics Letters, https://doi.org/10.1080/13504851.2018. 1497841.

Li, L., Monroe, G. S., & Coulton, J. (2023). Managerial litigation risk and auditor choice. International Journal of Auditing.‏

Luo, Y., & Malsch, B. (2020). Exploring improvisation in audit work through auditors’ response to COVID-19. Available at SSRN 3643823. 

Moradi, M; Soleimani, A; & Shukrian Barjestani, M (2022). The impact of the crisis caused by the epidemic of the respiratory tract virus on the quality of auditing. Professional Audit Research Quarterly, 2(6), 112-128. doi:10.22034/jpar.2022.551241.1083 . [In Persian]  

Mosaferi Nejad Moghaddam, F. (2019). Investigating the effect of company characteristics on audit quality in companies listed on the Tehran Stock Exchange. Quarterly Journal of New Research Approaches in Management and Accounting, 3(13), 330-344. [In Persian]  

Persakis, A., & Iatridis, G.E., )2015(. Earnings quality under financial crisis: a global empirical investigation. J. Multinatl. Financ. Manag. 30, 1–35.

Rezaei, Gh. (2022). effects of the Covid-19 pandemic on the auditing profession. Journal of Health Accounting, 25(1)48-71. [In Persian]  

Salehi, M., Adibian, M. S., Sadatifar, Z., & Khansalar, E. (2021). The relationship between corporate governance characteristics and agency costs. Zbornik radova Ekonomskog fakulteta u Rijeci: časopis za ekonomsku teoriju i praksu/Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business, 39(1), 199-22 doi:10.18045/zbefri.2021.1.199

Seifzadeh, M., Rajaeei, R., & Allahbakhsh, A. (2022). The relationship between management entrenchment and financial statement fraud. Journal of Facilities Management, 20(1), 102-119.‏

Trombetta, M. &, Imperatore, C., )2014(. The dynamic of financial crises and its non-monotonic effects on earnings quality. J. Account. Public Policy 33 (3), 205–232.

Yousefi, S. (2022). Investigating the impact of covid-19 on the quality of audits of companies admitted to the stock exchange. Accounting and Management Perspective Quarterly, 4(51)59-77. [In Persian]  

Zahri Abdowand, S; Moghadam, A & Tamradi, A. (2022). The effect of CEO power on the relationship between managerial transactions and financial reporting quality, Financial Accounting Research, 47(1)87-108. [In Persian]