Askary, S., Pounder, J. S. & Yazdifar, H. (2008). Influence of culture on accounting uniformity among Arabic nations. Education, Business and Society: Contemporary Middle Eastern Issues, 1(2), 145-154.
Azar, A. (2002). Path analysis and causal in management science. Journal of mojtamae aalie ghom, 4(15), 59-96. (in Persian)
Chanchani, S. & Willett, R. (2004). An empirical assessment of Gray's accounting value constructs. The International Journal of Accounting, 39(2), 125-154.
Cooke, T. E. & Wallace, R. O. (1990). Financial disclosure regulation and its environment: A review and further analysis. Journal of Accounting and Public Policy, 9(2), 79-110.
Deegan, C. (2002). Introduction: the legitimising effect of social and environmental disclosures-a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311.
Diyanatideylami, Z. & Tayebi, V. (2011). Impact of organizational culture on earnings quality of listed companies in Tehran Stock Exchange. Journal of Management Accounting, 4(11), 1-12. (in Persian)
Echave, J. O, & Bhati, Sh. (2010). Determinants of Social and Environmental Disclosures by Spanish Companies. GSMI Third Annual International Business Conference (PP. 55-68), Michigan, USA.
Etemadi, H., Dilami, Z. D., Bazaz, M. S. & Parameswaran, R. (2009). Culture, management accounting and managerial performance: Focus Iran. Advances in accounting, 25(2), 216-225.
Gray, S. J. (1988). Towards a theory of cultural influence on the development of accounting systems internationally. Abacus, 24(1), 1-15.
Gray, S. J. & Vint, H. M. (1995). The impact of culture on accounting disclosures: some international evidence. Asia-Pacific Journal of Accounting, 2(1), 33-43.
Gray, S. J., Meek, G. K. & Roberts, C. B. (1995). International capital market pressures and voluntary annual report disclosures by US and UK multinationals. Journal of International Financial Management & Accounting, 6(1), 43-68.
Hajikarimi, A. (2004). Human resource development and its role in promoting social responsibility of organizations, Culture, values and ethics. Management message, (9/10), 97-115. (in Persian)
Haniffa, R. M. & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349.
Hematfar, M. & Moghadasi, M. (2013). Relationship between Disclosure Quality (Including Reliability and Timeliness) on Stock Value of Companies Listed on the Tehran Exchange. The Iranian Accounting and Auditing Review, 20(2), 133-147. (in Persian)
Hofstede, G. (1980). Culture and organizations. International Studies of Management & Organization, 10(4), 15-41.
Hooghiemstra, R., Hermes, N. & Emanuel, J. (2015). National culture and internal control disclosures: A cross‐country analysis. Corporate Governance: An International Review, 23(4), 357-377.
Hope, O. K. (2003). Firm-level disclosures and the relative roles of culture and legal origin. Journal of International Financial Management & Accounting, 14(3), 218-248.
Hossain, M., & Reaz, M. (2007). The determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Environmental Management, 14(5), 274-288.
Inkeles, A. & Levinson, D. J. (1969). National character: The study of modal personality and sociocultural systems. The handbook of social psychology, 4, 418-506.
Iranzade, S. & Mahmoodi, M. (2010). Understanding organizational culture based on Denison Model. Management beyond, 4(15), 53-76. (in Persian)
Jaggi, B. L. (1975). The impact of the cultural environment on financial disclosures. International journal of accounting, 10(2), 75-84.
Jiang, H., Habib, A. & Hu, B. (2011). Ownership concentration, voluntary disclosures and information asymmetry in New Zealand. The British Accounting Review, 43(1), 39-53.
Kashanipour, M., Karimi, H. & Karimi, V. (2014). The relationship between the structure of board and company's ownership with voluntary disclosure. Empirical Research in Accounting, 4(14), 167-186. (in Persian)
Khalina, O., Mertens, G. & Roosenboom, P. (2015). Mandatory Disclosures and Earnings Management: Evidence from IFRS Adoption. Available at SSRN 2639988.
Khodadadi, V. & Nagashdezfuli, Z. (2013). The relationship between the components of corporate governance and type of auditor with disclosure quality auditor. Second National Conference of accounting, financial management and investment, Ghorgan, Iran. (in Persian)
Kumar, M.R. & Sankaran, Sh. (2007). Indian Culture and the Culture for TQM: a Comparison. The TQM Magazine, 19(2), 176 - 188.
Lestari, P. & Yadiati, W. (2014). The effect of firm size and organizational culture on the quality of financial reporting in sharia micro financing institution. International Journal of business, economics and law, 5(1), 1552-2289.
Mollanazari, M., Abouhamzeh, M. & Mirzaee, M. M. (2016). organizational culture and corporate tax compliance (The Case study of large taxpayers units). The Iranian Accounting and Auditing Review, 23(1), 1-18.
Noravesh, I. & Hosseini, S. A. (2009). corporate disclosure quality (consist of timeliness and reliability) and earnings management. The Iranian Accounting and Auditing Review, 16(2), 117-134. (in Persian)
Noruzipour, K., Mohammadi, M. & Alizadeh, N. (2011). Trend toward electronic financial reporting: The effect of information technology on voluntary disclosure of company information. Journal of Management Accounting, 4(11), 73-92. (in Persian)
O'Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344-371.
Qu, W. & Leung, P. (2006). Cultural impact on Chinese corporate disclosure-a corporate governance perspective. Managerial Auditing Journal, 21(3), 241-264.
Rahimniya, F. & Alizade, M. (2008). Reviews dimensions of organizational culture based on Denison Model faculty members of Ferdowsi University of Mashhad. Psychology and Education Studies, 10(1), 147-170. (in Persian)
Setayesh, M. H. & Kazemnezad, M. (2012). Identify and explain the factors affecting the quality of information disclosure in the Listed Companies of the Tehran Stock Exchange. Journal of Accounting Developments, 4(1), 49-79. (in Persian)
Wahid ElKelish, W. & Kamal Hassan, M. (2014). Organizational culture and corporate risk disclosure: An empirical investigation for United Arab Emirates listed companies. International Journal of Commerce and Management, 24(4), 279-299.
Wallace, R. O. & Gernon, H. (1991). Frameworks for international comparative financial accounting. Journal of Accounting Literature, 10(5), 209-264.
Zarzeski, M. T. (1996). Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting horizons, 10(1), 18.
Ziyaee, M. S., Roshandel, T. & Nargesiyan, A. (2011). The relationship between organizational culture and organizational commitment among the employees in Tehran University Libraries. Journal of academic librarianship and information research, 45(55), 49-72. (in Persian)