- سازمان بورس و اوراق بهادار، دستورالعمل کنترلهای داخلی برای ناشران پذیرفته شده در بورس اوراق بهادار تهران یا فرابورس ایران، مصوب 16/2/1391 هیأت مدیره سازمان بورس و اوراق بهادار.
- سازمان بورس و اوراق بهادار، منشور کمیته حسابرسی، مصوب 23/11/1391 هیأت مدیره سازمان بورس و اوراق بهادار.
- Abernathy, J.L., Beyer, B.,Masli, A.,Stefaniak, C. (2014). The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. Advances in Accounting, 30(2), 283-297.
- Abdulaziz Alzeban. (2015). Influence of Audit Committee Industry Expertise on Internal Audit. International Journal of Business and Management.
- Allegrini, M. & Greco, G. (2011). Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies. Journal of Management and Governance, 15(3), 1- 30.
- Al-Shaer., H aly., S. and Steven, T. (2017) . Audit committee and financial reporting quality: evidence from UK environmental ccounting disclosures, Journal of Applied Accounting Research, 18, 2-21.
- , A. (2015) "Influence of Audit Committee Industry Expertise on Internal Audit" , International Journal of Business and Management, 10: 4, 26-34.
- American Institute of Certified Public Accountants (AICPA) (2017);The AICPA Audit Committee Toolkit
- 2006. Audit committee performance self-assessment surveys. Available: http://www.auditnet.org/doc/IIANOVA?AC-Assess.pdf (accessed on 29 March 2006).
- Bedard, J. & Gendron, Y. (2010). Strengthening the financial reporting system: Can audit committees deliver? International Journal of auditing, 14 (2), 174-210.
- , Chen, Songsheng & Komal, Bushra. (2018). Audit committee financial expertise and earning quality: Ameta-analysis. Journal of Business Research: 84, 253-270.
- Cassidy, S. (2006). Learning style and student self-assessment skill, Education Training, 4(2,3), 170 – 177.
- Choi, Y.K. Han, S.H., Lee, H. (2014). Audit committees, corporate governance, and shareholder wealth: Evidence from Korea. Journal of Accounting Public Policy, 33, 470-489.
- R., Hoitash.U., Krishnamoorthy.G. and Wright. A. (2013). The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process, Accounting Review, 89:1,243-273.
- Cohen,A. & Sayag,G. G. (2010). The effectiveness of internal auditing: an empirical examination.
- Crisan, A and Fulop, M. (2014). The role of the audit committee in corporate governance case study for a sample of companies listed on BSE and the London Stock Exchange FTSE 100, Procedia Economics and Finance, 15, 1033-1041.
- (2017) Audit committee performance evaluation: self assessment checklist, Deloitte Development LLC
- Dhaliwal, D. Naiker, V. & Navissi, F. (2010). The Association Between Accruals Quality and the Characreristics of Accounting Experts and Mix of Expertise on Audit Committees. Contemporary Accounting Research, 27(3), 787-827.
- Ernest & Young. 2004. Board performanc – non-executive directors and their contribution to business performance. Non-executive director research.
- Ernst&Young,(2018) Audit committee member toolkit, Ernst&Young LLP
- Epstein, MJ, Jones, JH & Roy, MR. 2002. Measuring and improving the performance of corporate boards. Strategic Management Accounting Practices (CMA Canada).
- (2013). "Global Observations on the Role of the Audit Committee" , Center for Audit Quality, ICAA. May, Brussels, Belgium.
- Financial Reporting Council (FRC). (2012a). Guidance on Audit Committees. London: FRC.Retrived from: frc.org.uk
- Ghosh, A., Marra, A. and Moon, D. (2010). Corpotare boards, audit committees, and earnings management: pre and post-SOX evidence. Journal of Business Finance & Accounting, 37, 1145-1176.
- Harvey, L. 2004. Analytical quality glossary. Quality Research International. Available:http://www.qualityresearchinternational.com/glossary/benchmarking.htm (accessd on 18 january 2007).
- Institute of Internal Auditors. 2005. Meeting new audit committee challenges. Tone at the Top, September: 1-4.
- International journal of Disclosure and Governance, 6(4), 284-297.
- Joglar, N., Diego M. J., Manuel C., Ivan Martinez, J. and Ignacio H. (2010). iTest: Online assessment and self-assessment in mathematics, Interactive Technology and Smart Education, 7(3), 154-167.
- Jose, T. J. (2010). Self-assessment processes: The importance of follow-up for success, Quality Assurance in Education, 18(1), 19- 33.
- Keune,M, and Johnstone, K.(2015). "Audit Committee Incentives and the Resolution of Detected Misstatements", Auditing a Journal of Practice & Theory, 34: 4, 109-137.
- KPMG,(2018) Audit Committee Questions, Audit Committee Institute part of KPMG Board Leadership Centre, www.kpmg.com/globalaci
- KPMG's Audit Committee Institute (KPMG). 2003 a. An approach to effective audit committee self-evaluation.
- KPMG's Audit Committee Institute (KPMG). 2006 a. A practical guide – shaping the UK audit committee agenda.
- Krishnan, G. V., Visvanathan, G. (2008). Does the SOX definition of an accounting expert matter? The accociation between audit committee directors' accounting expertise and accounting conservatism. Contemporary Accounting Research, 25(3), 827 –
- Leblanc Diagnostics. 2005. Board effectiveness benchmarking. Available: http://leblancdiagnostics.com/Products/ACED/?content+Benefits (accessed on 12 january 2007).
- Li, J. Mangena, M. & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review, 44(2), 98-110.
- Mahdava, M. 2005. Board evaluations: a complex initiative. Business Perspectives, September/October:8.
- Malik, M(2014). Audit Committee Compositional and Effectiveness: A Review of Post-SOX Literature. Journal of Manage Control, 25, 81-117.
- Matari, Y, Saif Mohammed, S, Al-Matari, E. (2017)" Audit Committee Activities and the Internal Control System of Commercial Banks Operating in Yemen" , International Review of Management and Marketing, 7: 1, 191-
- T.H., Lee-Lee, C., Hishamuddin, I. (2012). Is the risk management committee only a procedural compliance? An insight into managing risk taking among insurance companies in Malaysia. The Journal of Risk Finance, 14(1), 71- 86.
- Persons, O. S. (2009). Audit committee characteristics and earlier voluntary ethics disclosure among fraud and no-fraud firms.
- PWC,(2018) Self-assessment of the performance of the audit committee, pwc.en/boardroom
- Sultana, N (2015) "Audit Committee Characteristics and Accounting Conservatism", Internationall Journal of Auditing. 19, 88-102.
- Sun,Jerry & Lan, George & Liu, Guoping (2014), Independent audit committee characteristics and real earnings management, emeraldinsight.com.
- Teed,D.(2010). The Changing Role and Responsibilities of Audit Committees in the United States. University of North Texas, Elecronic copy available at: https://Digital.library. Unt.Edu/Ark: /67531/Metade30519/M2/1/High_Res_D /Dissertation.pdf.
- Treadway Commission (1987) "Report of the National Commission on Fraudulent Financial Reporting" , Electronic copy available at: https://www.coso.org/Documents/NCFFR.pdf
- Vincenti, D. 2005. The effective and essential relationship between the international audit group and the audit committee.[Presentation.] institute of Internal Auditors.
- , M., Lee, M. and Chuang, J. (2015) " Relations among audit committee astablishment, information transparency and earnings quality: evidence from simultaneous equation models" , Quality and Quantity, 50:6, 2417 – 2431.
Zgarni. Inaam, Halioui. Khamoussi. (2016). Audit committee effectiveness, audit quality and earnings management: a meta-analysis, intenational journal of
|
دیدگاه خود را بنویسید