Abbott, L.J.; Parker, S. & Peters, G.F. (2004). Audit committee characteristics and restatements, Auditing: A Journal of Practice & Theory, Vol. 23 No. 1, pp. 69-87, doi: 10.2308/aud.2004.23.1.69.
Annarelli, A.; Battistella, C., & Nonino, F. (2020). Competitive Advantage Implication of Dfferent Product System Business Models: Consequences of "Not Replicable"Capabilities. Journal of Cleaner Production, 247, 114-121.
Asadi, L.; Jarjarzadeh; A.; & Kaab A. (2021). The moderating role of business strategy on the relationship between the dimensions of social responsibility and the economic performance of the company. Business Management Explorations, No. 26, Volume 39, pp. 167-205. (in Persian).
Barzegar; Ebrahimi; & Jamil, (2021). The moderating effect of corporate governance on the relationship between social capital and cash dividend policies. Knowledge of financial accounting. Volume (8), number (1), pp. 120-93. (in Persian).
Bazrafshan, A., (2015). The impact of audit committee quality on achieving the goals of internal controls governing financial reporting. Scientific research quarterly, financial accounting empirical studies, year (13), number (52), pp. 171-196. (in Persian).
Bebchuck, L., & Cohen, A. (2004). The costs of entrenched boards. Working Paper. Harvard Law School.
Bentley-Goode, K.A.; Newton, N.J., & Thompson, A.M. (2017). “Business strategy, internal control over financial reporting, and audit reporting quality”, Auditing: A Journal of Practice & Theory, Vol. 36 No. 4, pp. 49-69, doi: 10.2308/ajpt-51693.
Blue Ribbon Committee (1999). Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. New York: New York Stock Exchange and National Asso ciation of Securities Dealers.
Carcello, J.V.; Hermanson, D.R. & Ye, Z. (2011). “Corporate governance research in accounting and auditing: insights, practice implications, and future research directions”, Auditing: A Journal of Practice & Theory, Vol. 30 No. 3, pp. 1-31, doi: 10.2308/ajpt-10112.
Chen, Y.; Eshleman, J.D., & Soileau, J.S. (2017). “Business strategy and auditor reporting”, Auditing: A Journal of Practice & Theory, Vol. 36 No. 2, pp. 63-86, doi: 10.2308/ajpt-51574.
Chen, Y., & Jermias, J. (2014). Business strategy, executive compensation and firm performance. Accounting & Finance, 54(1), 113-134.
Freedom, the universe; Farzaneh, M., & Fallah Karimi, N., (2018). Investigating the relationship between the characteristics of the board of directors and the performance of the company with the moderating role of the audit committee. New approaches in management and accounting, number (19), volume (3), pp. 1-19. in Persian.
Ghofar, A., & Islam, S.M.N., (2015). Corporate Governance and Contingency Theory: A Structural Equation Modeling Approach and Accounting Risk Implications, Springer International Publishing Switzerland, available at:https://link.springer.com/book/10.1007/978-3-319-10996-1.
Habib, A., & Hasan, M.M. (2017). Business strategy, overvalued equities, and stock price crash risk. Research in International Business and Finance, 39, 389-405.
Hajiha, V., & Adeleh, A., (2018). Audit committee characteristics and comparability of financial statements with an emphasis on the size of the audit firm and corporate governance. Knowledge of financial accounting, volume (6), number (3), pp. 117-95. (in Persian).
Khoini, B.; Faqih, M., & Shafiei, M. (2017). The relationship between audit committee characteristics and company performance criteria. Accounting and Auditing Research, No. 40, pp. 105-126. (in Persian).
Kim, J-B.; Lee, J.J., & Park, J.C. (2016). Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs, Available at SSRN: https://ssrn.com/abstract=2481600.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management, Journal of Accounting and Economics, Vol. 33 No. 3, pp. 375-400, doi: 10.1016/S0165-4101(02)00059-9.
Kumar, V.;
Verma, P., &
Mittal, A.,
Tuesta Panduro, J.A.,
Singh, S.,
Paliwal, M. and
Sharma, N.K. (2022). "
Adoption of ICTs as an emergent business strategy during and following COVID-19 crisis: evidence from Indian MSMEs",
Benchmarking: An International Journal, Vol. ahead-of-print No. ahead-of-print.
https://doi.org/10.1108/BIJ-11-2021-0685
Lak, L., & Moulai Birgani, F. (2017). The effect of the quality of corporate governance on the performance of companies active in the Tehran Stock Exchange. New researches in management and accounting, new period, number 20, pp. 231-244. (in Persian).
Lin, J.W., & Hwang, M.I. (2010). “Audit quality, corporate governance, and earnings management: a meta-analysis”, International Journal of Auditing, Vol. 14 No. 1, pp. 57-77, doi: 10.1111/j.1099-1123.2009.00403.x.
Lin, J.W., Li, J.F. & Yang, J.S. (2006). “The effect of audit committee performance on earning squality”, Managerial Auditing Journal, Vol. 21 No. 9, pp. 921-933, doi: 10.1108/02686900610705019.
Mamorabadi, M.; Ghafourian Zafari, M. S., & Davoudi, M. (2018). Investigating the relationship between business strategy and the weakness of internal controls. Research in accounting and economic sciences. Year 3, No. 5, pp. 79-86. (in Persian).
Marfoo, M., & Shakri, R. (2017). Business strategies and its relationship with financial performance. Accounting empirical research. Volume (8), No. (1), pp. 157-183. (in Persian).
Menon, K., & Williams, D.J. (1994). “The use of audit committees for monitoring”, Journal of Accounting and Public Policy, Vol. 13 No. 2, pp. 121-139, doi: 10.1016/0278-4254(94)90016-7.
Miles, R. E.; Snow, C. C.; Meyer, A. D., & Coleman Jr, H. J. (1978). Organizational strategy, structure, and process. Academy of management review, 3(3), 546-562.
Naseri, A.; Soleymani, S., & Yazdifar, H. (2017). The Impact of Corporate Governance on Working Capital Management Efficiency of Firms Accepted in Tehran Stock Exchange. ـJournal of Financial Management Perspective, 7(20), 55-70. (in Persian).
RahmatiZad Khajeh P., J.; Derakhshani Darabi, K.; Nademi, Y., & Asayesh, H. (2020). the Corporate Governance and Disclosure of Information Relations and Their Effects on the Banks Performance. ـJournal of Financial Management Perspective, 10(31), 129-151. doi: 10.52547/jfmp.10.31.129. (in Persian).
Ramsay, I. (2001). Ramsay Report. Independence of Australian company auditors. Review of current Australian requirements and proposals for reform. http//www.treasury.gov.au.
Rostami, W.; Rezaei, L., & Commerce, Z. (2021). The effect of competition in the product market and life cycle on the business strategy of companies with an emphasis on new companies. Smart Business Management Studies, Allameh Tabatabai University, Volume (9), Number (36). (in Persian).
Sarbanes, P., & Oxley, M. (2002). Sarbanes -Oxley Act of 2002. Washington, DC:U.S.Congress.
Snow, C. C., & Hambrick, D. C. (1980)."Measuring organizational Strategies: Some Theoretical and Methodological Problems". The Academy of Management Review, 5(4), 527-538. https://doi.org/10.2307/257458
Tanani, M., & Mohebkhah, M. (2013). Investigating the relationship between business strategy, profit quality and stock returns in companies listed on the stock exchange. Experimental accounting research. No. 13. pp. 105-127. in Persian
Valizadeh Larijani, A., & Khodayi, M. (2020). The moderating effect of internal auditor performance quality on the relationship between corporate governance quality and company performance. Financial Accounting and Audit Research, No. 52, pp. 1-22. (in Persian)
Yazdifar, H., & Mohammadi Seh Duran, S. (2021). The role and importance of audit, reward and introduction committees in companies' boards of directors. Accounting and Auditing Studies, No. 41, pp. 47-64. (in Persian)
Yuan, Y.; Lu, L. Y.; Tian, G., & Yu, Y. (2020). Business strategy and corporate social responsibility. Journal of Business Ethics, 162(2), 359-377.
)
ارسال نظر در مورد این مقاله