بررسی تأثیر ویژگی‌های خاص شرکت، اثربخشی کمیته حسابرسی و عملکرد حسابرسی داخلی بر گزارشگری مالی اینترنتی

Abbott, L.J., Parker, S. and Peters, G.F. (2004), “Audit committee characteristics and restatements” Auditing: A Journal of Practice and Theory, Vol. 23 No. 1, pp. 69-87.

Agyei-Mensah, B.K. (2019), “The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality”, African Journal of Economic and Management Studies, Vol. 10 No. 1, pp. 17-31.

Ahmed, A.H., Burton, M.B. and Dunne, T.M. (2017), “The determinants of corporate internet reporting in Egypt: an exploratory analysis”, Journal of Accounting in Emerging Economies, Vol. 7 No. 1, pp. 35-60.

Alanezi, F.S. (2009), “Factors influencing kuwaiti companies’ internet financial reporting”, Journal of Economic and Administrative Sciences, Vol. 25 No. 2, pp. 1-23.

Aly, D., Simon, J. and Hussainey, K. (2010), “Determinants of corporate internet reporting: evidence fromEgypt”, Managerial Auditing Journal, Vol. 25 No. 2, pp. 182-202.

Arena, M. and Azzone, G. (2009), “Identifying organizational drivers of internal audit effectiveness”, International Journal of Auditing, Vol. 13 No. 1, pp. 43-60.

Bananuka, J. (2020), “Intellectual capital, isomorphic forces, and internet financial reporting: evidence from Uganda’s financial services firms”, Journal of Economic and Administrative Sciences, Vol. 36 No. 2, pp. 110-133.

Bananuka, J., Night, S., Ngoma, M. and Najjemba, G.M. (2019), “Internet financial reporting adoption: exploring the influence of board role performance and isomorphic forces”, Journal of Economics, Finance and Administrative Science, Vol. 24 No. 48, pp. 266-287.

Bananuka, J., Nkundabanyanga, K.S., Nalukenge, I. and Kaawaase, T. (2018), “Internal audit function,audit committee effectiveness and accountability in the Ugandan statutory corporations” Journal of Financial Reporting and Accounting, Vol. 12 No. 2, pp. 138-157.

Bandarian, Amir Ali; Ramadan Ahmadi, Mohammad; Boghor Mehrian, Shahrokh; Farmarz Maqsoodi. (2018). The effect of internet financial reporting quality and company characteristics on the information content of equity market value, Financial Accounting and Audit Research, Volume 11(43), 219-246. .(in persian)

Belal, A.R. and Owen, D. (2007), “The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: an engagement-based study”, Accounting, Auditing and Accountability Journal, Vol. 20 No. 3, pp. 472-494.

Bin-Ghanem, H. and Ariff, A.M. (2016), “The effect of board of directors and audit committee effectiveness on IFR: evidence from Gulf co-operation council countries”, Journal of Accounting in Emerging Economies, Vol. 6 No. 4, pp. 429-448.

Bozorg, Kewmerth; Jebazzadeh Kongar Loui, Saeed; Bahri the third, Jamal. (2022). Presenting the developed model of the Benish model emphasizing the specific characteristics of the company using neural network, vector machine and random forest, Journal of Judgment and Decision Making in Accounting and Auditing, Volume 1(4), 110-83. .(in persian)

Dolinšek, T. and Lutar-Skerbinjek, A. (2018), “Voluntary disclosure of financial information on the internet by large companies in Slovenia”, Kybernetes, Vol. 47 No. 3, pp. 458-473.

Dunne, T., Helliar, C., Lymer, A. and Mousa, R. (2013), “Stakeholder engagement in internet financial reporting: the diffusion of XBRL in the UK”, The British Accounting Review, Vol. 45 No. 3, pp. 167-182.

Eskandari, Alireza; Mohammadi, Mohammad; Bakshizadeh Mahmoudi, Hojjat. (2021). The relationship between the specific characteristics of the company and the voluntary disclosure of accounting ratios, Scientific Journal of Modern Research Approaches to Management and Accounting, Volume 5 (19), 1878-1858.(in persian)

Farzan Kian, Marjan, and Hosni, Mohammad. (2019). Analysis of the relationship between the effectiveness of the audit committee and the management and ownership mechanisms of the corporate governance system: a complementary approach or a replacement approach? Auditing Knowledge, 20(78), 324-355. .(in persian)

Gras-Gil, E., Marin – Hernandez, S. and Lema, D.G. (2012), “Internal audit and financial reporting in the spanish banking industry”, Managerial Auditing Journal, Vol. 27 No. 8, pp. 728-753.

Haji, A.A. and Anifowose, M. (2016), “Audit committee and integrated reporting practice: does internal assurance matter?”, Managerial Auditing Journal, Vol. 31 Nos 8/9, pp. 915-948.

Haji, A.A. and Anifowose, M. (2016), “Audit committee and integrated reporting practice: does internal assurance matter?”, Managerial Auditing Journal, Vol. 31 Nos 8/9, pp. 915-948. .(in persian)

Heidarinejad, Ghadrat Elah, Jamshidi Navid, Babak, and Qanbari, Mehrdad. (2021). The relationship between audit committee effectiveness and audit risk. Accounting and Auditing Research (Accounting Research), 13(52), 185-206. .(in persian)

Johl, S.K., Johl, S.K., Subramaniam, N. and Cooper, B. (2013), “IAF, board quality, and financial reporting

Kaawaase, T.K., Nairuba, C., Akankunda, B. and Bananuka, J. (2021), “Corporate governance, internal audit quality and financial reporting quality of financial institutions”, Asian Journal of Accounting Research, Vol. 1.

Kamali Ardakani, Mahmoud, Nazimi Ardakani, Mahdi, and Moinuddin, Mahmood. (2021). Providing a tool to measure the quality of online financial reporting. Knowledge of Accounting and Management Audit, 10(39), 137-148. .(in persian)

Kelton, A.S. and Yang, Y. (2008), “The impact of corporate governance on internet financial reporting”, Journal of Accounting and Public Policy, Vol. 27 No. 1, pp. 62-87.

Li, J., Mangena, M. and Pike, R. (2012), “The effect of audit committee characteristics on intellectual Capital disclosure”, The British Accounting Review, Vol. 44 No. 2, pp. 98-110.

Malekian, Esfandiar; Vahdani, Mohammad. (2014). Innovation in government accounting and diffusion theory, Quarterly Journal of Accounting and Auditing Studies, 4(15), 15-4. .(in persian)

Menti, Vahid, and Zaman, the goddess. (2018). Factors affecting the effectiveness of internal audit. Experimental Accounting Research, 9(34), 247-269. .(in persian)

Mokhtar, E.S. (2017), “Internet financial reporting determinants: a Meta-analytic review”, Journal of Financial Reporting and Accounting, Vol. 15 No. 1, pp. 116-154. .(in persian)

Nazimi Ardakani, Mehdi, Aref Menesh, Zohra, and Dehghan Dehnavi, Samia. (2018). The effect of Internet financial reporting on company value. Experimental Accounting Research, 8(32), 323-350. .(in persian)

Nikbakht, Mohammadreza, and Qods Hasanabad, Maryam. (2017). Internal audit performance in Iran from the perspective of internal audit managers: the classical approach of grounded theory. Knowledge of Accounting and Management Audit, 7(28), 187-200.(in persian)

Nikosakhn, Moin, and Fadainejad, Ismail. (2015). The effect of specific characteristics of the company on the unsystematic risk of securities: Evidence from the Tehran Stock Exchange. Stock Exchange, 9(36), 5-27. .(in persian)

Nkundabanyanga, S.K., Muramuzi, B. and Alinda, K. (2021), “Environmental management accounting, board role performance, company characteristics, and environmental performance disclosure”, Journal of Accounting and Organizational Change, Vol. 17 No. 5, pp. 633-659.

Oussii, A.A. and Taktak, N. (2018), “The impact of internal audit function characteristics on internal control quality”, Managerial Auditing Journal, Vol. 33 No. 5, pp. 450-469.

Pourzmani, Zahra, Sanai, Fatemeh. (2012). The effect of Internet financial reporting on stock prices. Financial Knowledge of Securities Analysis (Financial Studies), 6(17), 63-74. .(in persian).

Rezaei, Farzin; Amjadian, Yunus; Mona, Golden. (2018). The effect of company characteristics on online financial reporting, new researches in management and accounting, new period - (28), 81-94.(in persian).

Rogers, E.M. (1995), Diffusion of Innovation, 4th ed., Free Press, New York, NY.

Rogers, E.M. (2003), Diffusion of Innovations, 5th ed., Free Press, New York, NY.

Safari Graili, Mehdi, Rezaei Pitehnavi, Yaser, and Nowrozi, Mohammad. (2016). Providing a model to explain the effectiveness of the audit committee and the value content of accounting information. Knowledge of Accounting and Management Audit, 6(24), 1-11 (in persian).

Salehi, M. and Shirazi, M. (2016), “Audit committee impact on the quality of financial reporting and disclosure: evidence from the Tehran stock exchange”, Management Research Review, Vol. 39 No. 12, pp. 1639-1662. (in persian)

Sarens, G., Abdolmohammadi, M.J. and Lenz, R. (2012), “Factors associated with the internal audit function’s role in corporate governance”, Journal of Applied Accounting Research, Vol. 13 No. 2, pp. 191-204.

Tauringana, V. (2021), “Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda”, Journal of Accounting in Emerging Economies, Vol. 11 No. 2, pp. 149-175.

Waweru, N., Mangena, M. and Riro, G. (2019), “Corporate governance and corporate internet reporting in Sub-Saharan Africa: the case of Kenya and Tanzania”, Corporate Governance: The International Journal of Business in Society, Vol. 19 No. 4, pp. 751-773.