تأثیر وجود کمیتۀ حسابرسی و ویژگی‌های آن بر تأخیر گزارش حسابرسی

Abbott, L.J., Parker, S. (2000). Audit committee characteristics and auditor selection. Auditing: A Journal of Practice & Theory, 19(2), 47-66.##
Akeel, M.L., Dennis, W.T., (2012). Governance characteristics and role effectiveness of audit committees. Managerial Auditing Journal, 27(4), 336-354.##
Alavi., S.H., Arefmanesh, Z. (2013). Relationship between audit industry specialization and audit report lag in companies listed in Tehran Stock Exchange. Journal of Accounting Knowledge, 4(14), 7-26 [In Persian].##
Ashton, R.H., Wright, A. (1989). Identifying audit adjustments with attention-directing procedures. The Accounting Review, 64(4), 710-728.##
Ashton, R.H., Willingham, J.J., Elliott, R.K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-292.##
Bayat, A., Ahmadi, S.A. (2014). Audit report lag and timeliness of financial reporting. The Financial Accounting and Auditing Researches, 6(22), 97-121 [In Persian].##
Bazrafshan, A., Hejazi, R., Rahmani A. (2015). Internal controls over financial reporting requirements and audit committee: Evidence from an event study. Journal of Managemant Accounting and Auditing Knowledge, 4(16), 45-55 [In Persian].##
Beasley, M.S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71(4), 443-465.##
Beaver, W.H., Lambert, R., Morse, D. (1980). The information content of security prices. Journal of Accounting and Economics, 2(1), 3-28.##
Blankley, A.I., Hurtt, D.N., MacGregor, J.E. (2014). The relationship between audit report lags and future restatements. Auditing: A Journal of Practice & Theory, 33(2), 27-57.##
Bushman, R.M., Smith, A.J. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics, 32(1), 237-333.##
Chan, A.M.Y., Liu, G., Sun, J. (2013). Independent audit committee members’ board tenure and audit fees. Accounting and Finance, 53(4), 29-47.##
Collier, P., Gregory, A. (1999). Audit committee activity and agency costs. Journal of Accounting and Public Policy, 18(4), 311-332.##
Dalton, D.R., Daily, C.M., Johnson, J.L., Ellstrand, A.E. (1999). Number of directors and financial performance: A meta-analysis. Academy of Management Journal, 42, 674-686.##
Damoori, D., Zarei, M. (2014). The study of the impact of relative performance of trading halts on market quality (The study of Tehran Stock Exchange). Asset Management and Financing, 2(3), 49-62 [In Persian].##
Dezoort, F.T. (1998). An analysis of experience effects on audit committee members oversight judgments. Accounting, Organizations and Society, 23(1), 1-21.##
Dezoort, F.T., Hermanson, D.R., Houston, R.W. (2003). Audit committee support for auditors: The effects of materiality justification and accounting precision. Journal of Accounting and Public Policy, 22(2), 99-175.##
Dezoort, F.T., Hermanson, D.R., Archambeault, D.S., Reed, S.A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Journal of Accounting Literature, 21, 38-75.##
Ettredge, M.L., Chan, L., Sun, L. (2006). The impact of SOX section 404 internal control quality assessment on audit delay in the SOX era. Auditing: A Journal of Theory and Practice, 25(2), 1-23.##
FEE (2013). Global Observations on the Role of the Audit Committee, Center for audit quality, ICAA.##
Gul, F.A., Srinidhi, B., Ng, A.C. (2011). Does genderdiversity improve the informativeness of stock prices? Journal of Accounting and Economics, 51(3), 38-314.##
Hajiha, Z., Rafiee, A., (2014). The impact on the quality of the internal audit function to the independent audit report timeliness. The Financial Accounting and Auditing Researches, 6(24), 121-137 [In Persian].##
Hillman, A.J., Dalziel, T. (2003). Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of Management Review, 28(3), 383-396.##
Huse, M. (1998). Researching the dynamics of board-stakeholder relations. Long Range Planning. 31(2), 218-226.##
Izadi, N., Fadvi, H. (2014). The effect of complexity of accounting and financial reporting transparency on the audit report lag. Journal of Audit Science, 4(54), 1-24 [In Persian].##
Jaggi, B., Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and Business Research, 30(1), 17-35.##
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400.##
Krishnan, J., Yuan, W., Wanli, Z. (2011). Legal expertise on corporate audit committees and financial reporting quality. The Accounting Review, 86(6), 2099-2130.##
Lee, H.Y., Mande, V., Son, M. (2009). Do lengthy auditor tenure and the provision of non-audit services by the external auditor reduce audit report lags? International Journal of Auditing, 13(2), 87-104.##
Levin, J.S., Taylor, R.J., Chatters, L.M. (1993). Race and gender differences in religiosity among older adults: Findings from four national surveys. The Journal of Gerontology, 49(3), 137-145.##
McDaniel, L., Marint, R., Maines, L.A. (2002). Evaluating financial report quality: The effects of financial expertise vs. financial literacy. The Accounting Review, 77, 139-167.##
Nor, M., Hussin, R. (2010). Corporate governance and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance. 6(2), 57-84.##
Powell, M., Anisc, D. (1997). Gender differences in risk behavior. Journal of Economic Psychology. 18(6), 605-628.##
Rahimiyan, N., Tavakolnia, I., Ghorbani, M., (2014). Financial distress and audit reports lag. Financial Accounting Knowledge, 1(2), 27-51 [In Persian].##
Saeed, R.B., Zalailah, S., Norsiah, A. (2015). CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter? Managerial Auditing Journal, 30(8), 998-1022.##
Schwartz, K.B., Soo, B.S. (1996). The association between auditor changes and reporting lags. Contemporary Accounting Research, 13(1), 353-370.##
Securities and exchange commission (SEC) (1999). Final Rule: Audit Committee Disclosure, Washington DC: SEC.##
Securities and exchange organization (2012). Internal Controls Publishers Instructions Listed in the Tehran Stock Exchange and OTC Iran, Tehran, [In Persian].##
Siti, R.I., Nazli, A., Mohd, G. (2011). Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journal, 27(4), 403-424.##
Soltana, N. (2015). Audit committee characteristics and accounting conservatism. International Journal of Auditing, 19, 57-130.##
Soltana, N., Harjinder, S., Vander, Z. (2014). Audit committee characteristics and audit report lag. Intarnational Journal of Auditing, 19, 57-130.##
Yang, J.S., Krishnan, J. (2005). Audit committees and quarterly earnings management. International Journal of Auditing, 9(3), 201-219.##
Yuanto, K., Kwong S.L., Themin, S., Jiwei, W. (2015) Audit committees and financial reporting quality in Singapore. Journal of Business Ethics, 21, 1-18.##