معاملات با اشخاص وابسته و ریسک حسابرسی: آیا مقررات افشای معاملات با اشخاص وابسته مهم است؟

References

Abdul Rasheed P.C.A., Hawaldar, I.T., & Mallikarjunappa, T.M. (2021). Related party transactions and audit risk. Cogent Business & Management, 8(1), 1888669 doi: 10.1080/23311975.2021.1888669.

Abbaszadeh, M., Ghannad, M., & BehSoodi, A. (2017). Product market competition, related party transactions and fee of audit services. Accounting and Auditing Review, 24(1), 61-80 doi: 10.22059/acctgrev.2017.61843 [In Persian].

Abernathy, J.L., Guo, F., Kubick, T.R. & Masli, A. (2019). Financial statement footnote readability and corporate audit outcomes. Auditing: A Journal of Practice and Theory, 38(2), 1-26 https://doi.org/10.2308/ajpt-52243

Al-Dhamari, R.A., Al-Gamrh, B., Ku Ismail, K., & Haji, S.S. (2018). Related party transactions and audit fees: the role of the internal audit function. Journal of Management and Governance, 22, 187–212 Doi: https://doi.org/10.1007/s10997-017-9376-6.

Bashirimanesh, N., & Samimi, A. (2021). Readability of financial statements and auditor strategies to deal with audit risk. Empirical Research in Accounting, 11(1), 137-169 doi: 10.22051/jera.2020.31275.2679 [In Persian].

Cheung, Y.L., Jing, L., Lu, T., Rau, P.R., & Stouraitis, A. (2009). Tunneling and propping up: An analysis of related party transactions by Chinese listed companies. Pacific Basin Finance Journal, 17(3), 372–393 doi: https://doi.org/10.1016/j.pacfin.2008.10.001.

El-Helaly, M., & Al-Dah, B. (2022). Related party transactions and dividend payouts. Finance Research Letters, 49, 103114 doi: https://doi.org/10.1016/j.frl.2022.103114.

Gordon, E.A., Henry, E., & Palia, D. (2005). Related party transactions: Associations with corporate governance and firm value. SSRN Electronic Journal, 2005, 1-59 https://dx.doi.org/10.2139/ssrn.558983.

Gordon, E.A., & Henry, E. (2005). Related party transactions and earnings management. Rutgers University. https://dx.doi.org/10.2139/ssrn.612234.

Habib, A., Jiang, H., & Zhou, D. (2015). Related-party transactions and audit fees: Evidence from China. Journal of International Accounting Research, 14(1), 59–83 https://dx.doi.org/10.2139/ssrn.2448088.

Hajiha, Z., & Azadzadeh, A. (2018). Non-cash and non-operating related party transactions and comparability of financial statements with the moderating role of audit firm size. Financial Accounting Knowledge, 5(1), 53-78 doi: 10.30479/jfak.2018.1399 [In Persian].

Hashemi, S.A., Amiri, H., & Moeein Ghafghazi, R. (2012). The effects of cost of capital on the relationship between earnings and stock returns. Empirical Studies in Financial Accounting, 10(38), 91-117 DOR: 20.1001.1.28210166.1391.10.38.5.8 [In Persian].

Jamei, R., & Koolivand, Z. (2021). Investigating the relationship between institutional ownership and audit fees with emphasizing political connections. Journal of Accounting Knowledge, 12(1), 159-172 doi: 10.22103/jak.2021.-14837.3107 [In Persian].

Karami, Gh., Beik Boshrouyeh, S., & Ezadpour, M. (2022). Investigating the effect of institutional ownership and ownership concentration on labor investment efficiency. Financial Research Journal, 23(4), 653-665 doi: 10.22059/frj.2021.333062.1007253 [In Persian].

Kohlbeck, M., & Mayhew, B. (2004a). Agency costs, contracting, and related party transactions. University of Wisconsin– Madison. https://ssrn.com/abstract=592582.

Kohlbeck, M., & Brian, W.M. (2004b). Related party transactions. University of Wisconsin– Madison. https://ssrn.com/abstract=591285.

Lo, A.W.Y., Wong, R.M.K., & Firth, M. (2010). Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. Journal of Corporate Finance, 16(2), 225–235 https://doi.org/10.1016/j.jcorpfin.2009.11.002.

Marchini, P.L., Mazza, T., & Medioli, A. (2018). The impact of related party transactions on earnings management: Some insights from the Italian context. Journal of Management and Governance, 22(6), 1–34 https://doi.org/10.1007/s10997-018-9415-y.

Paternoster, R., Brame, R., Mazerolle, P., & Piquero, A. (1998). Using the correct statistical test for equality of regression coefficients. Criminology, 36(4), 859-866 https://doi.org/10.1111/j.1745-9125.1998.tb01268.x.

Sarlak, N., & Akbari, M. (2014). Relationship between related party transactions and earnings management. Accounting and Auditing Review, 20(4), 77-92 doi: 10.22059/acctgrev.2014.36590 [In Persian].

Sheri, S., & Hamidi, E. (2012). Identifying motives of related party transactions. Empirical Research in Accounting, 2(4), 49-64 doi: 10.22051/jera.2014.562 [In Persian].

Shirvani, H., & Soroushyar, A. (2019). Investigating the effect of concentrated ownership in family and non-family firms on performance of companies listed in Tehran Stock Exchange. Financial Management Strategy, 7(1), 165-184 doi: 10.22051/JFM.2018.14742.1327 [In Persian].

Vaez, S.A., Banafi, M., & Vasi, S. (2016). Investigating the effect of auditor expertise on the relationship between related party transactions and audit fees. Journal of Iranian Accounting Review, 3(12), 111-130 doi: 10.22055/jiar.-2017.20355.1077 [In Persian].

Wang, J., & Yuan, H. (2012). The impact of related party sales by listed Chinese firms on earnings informativeness and earnings forecasts. International Journal of Business, 17(3), 258–275 https://dx.doi.org/10.2139/ssrn.970873.

Williams, M.P., & Taylor, D.W. (2013). Corporate propping through related-party transactions: The effect of China’s securities regulations. International Journal of Law and Management, 55(1), 28–41 https://doi.org/10.1108/-17542431311303804.

Wong, R.M., Kim, J.B., & Lo, A.W. (2015). Are related-party sales value-adding or value-destroying? Evidence from China. Journal of International Financial Management and Accounting, 26(1), 1–38 https://doi.org/10.1111/jifm.12023.

Yari, H., Shahbakhsh, M., & Baghomian, R. (2023). Auditor opinion shopping and related party transactions: Evidence of Tehran Stock Exchange. Financial Accounting and Auditing Research, 15(58), 189-208 doi: 10.30495/faar.2023.702110 [In Persian].

Yeh, Y.H., Shu, P.G., & Su, Y.H. (2012). Related-party transactions and corporate governance: The evidence from the Taiwan stock market. Pacific Basin Finance Journal, 20(5), 755–776 https://doi.org/10.1016/j.pacfin.2012.02.003.

Zare Bahnamiri, M.J., & Hasankhani, F. (2022). Organizational complexity and audit report lag: Meta-analysis. Journal of Accounting Knowledge, 13(4), 161-177 doi: 10.22103/jak.2021.18232.3575 [In Persian].