Amani, J., Khezri Azar, H., & Mahmoodi, H. (2012). Introducing structural equation modeling by minimum squares -PLS-PM- and its application in behavioral research. Psychological Knowledge, 1(1), 41-55. (in Persian)
Awang, Y., Suhaiza, I., & Abdul Rahman, A. (2017). Measuring the potential for financial reporting fraud in a highly regulated industry. The International Journal of Accounting and Business Society, 24 (1), 81- 97.
Beasley, M., Carcello, J., & Hermanson, D. (1999). Fraudulent Financial Reporting1987-1997: Trends in U.S. Public Companies. New York: Committee of Sponsoring Organizations of the Tread way Commission (COSO).
Beasley, M., Carcello, J., Hermanson, D., & Neal, T. (2009). The audit committee oversight process. Contemporary Accounting Research, 26 (1), 65-122.
Beasley, M., Carcello, J., Hermanson, D., & Neal, T. (2010). Fraudulent FinancialReporting: 1998-2007. Durham, NC: Committee of Sponsoring Organizations of the Tread way Commission (COSO).
Bruynseels, L., & Cardinaels, E. (2014). The audit committee: Management watchdog or personal friend of the CEO? The Accounting Review, 89 (1), 113-145.
Chidambaran, N., Kedia, S., & Prabhala, N. (2012). CEO-director connections and corporate fraud. Working paper, Fordham University.
Clune, R., Hermanson, D., Tompkins, J., & Ye, Z. (2014). The nominating committee process: A qualitative examination of board independence and formalization. Contemporary Accounting Research, 31 (3), 748-786.
Cohen, J., Gaynor, L., Krishnamoorthy, G., & Wright, A. (2016). The effects of audit committee ties and industry expertise on investor judgments. Working paper, Boston College.
Cohen, J., Krishnamoorthy, G., & Wright, A. (2008). Form versus substance: The implications for auditing practice and research of alternative perspectives on corporate governance. Auditing: A Journal of Practice & Theory, 27 (2), 181-198.
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27 (3), 787-827.
Fakhari, H., & Rezaee, Y. (2018). Impact of audit committee on the companies information environment. Management Accounting, 11 (36), 63- 79. (in Persian)
Fama, E. F., & Jensen, M. (1983). Separation of ownership and control. Journal of Law &Economics, 26, 301-325.
Fich, E. M., & Shivdasani, A. (2007). Financial fraud, director reputation, and shareholder wealth. Journal of Financial Economics, 86 (2), 306-336.
Forghandoust Haghighi, K., Hashemi, A., & Forooghi, A. (2014). Study of the relationship between earnings management and the possibility of fraud in the financial statements of listed companies in Tehran Stock Exchange, Auditing Knowledge, 14 (56), 47- 68.
Gendron, Y., & Bédard, J. (2006). The constitution of audit committee effectiveness. Accounting, Organizations & Society, 31 (3), 211-239.
Ghaderi, K., & Ghaderi, S. (2017). The Analysis of the Executive Overconfidence in Fraudulent Companies. The Iranian Accounting and Auditing Review, 24(2), 262-243. (in Persian)
Gibbons, D. E. (2004). Friendship and advice networks in the context of changing professional values. Administrative Science Quarterly, 49 (2), 238–262.
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. (2012). An assessment of the use if partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40 (3), 414-433.
Hashemi, A., & Hariri, A. (2017). The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection. The Iranian Accounting and Auditing Review, 24(2), 283-302. (in Persian)
Hwang, B.-H., & Kim, S. (2009). It pays to have friends. Journal of Financial Economics, 93 (1), 138-158.
Imanibarandagh, M., Abdi, M., & Kazemioloum, M. (2017). Investigating the impact of gender diversity in the audit committee on the audit fees of companies listed in Tehran Stock Exchange. The Iranian Accounting and Auditing Review, 24(3), 303-322. (in Persian)
Jehn, K. A., & Shah. P. (1997). Interpersonal relationships and task performance: An examination of mediation processes in friendship and acquaintance groups. Journal of Personality and Social Psychology, 72 (4), 775-790.
Kosnik, R. D. (1987). Greenmail: A study of board performance in corporate governance. Administrative Science Quarterly, 32(2),163-185.
Krishnan, G. V., & Visvanathan, G. (2008). Does the SOX definition of an accounting expert matter? The association between audit committee directors’ accounting expertise and accounting conservatism. Contemporary Accounting Research, 25 (3), 827-858.
Lerner, J. S., & Tetlock, P. (1999). Accounting for the effects of accountability. PsychologicalBulletin, 125 (2), 255-275.
Lisic, L., Silveri, S., Song, Y. & Wang, K. (2015). Accounting Fraud, Auditing and the Role of Government Sanctions in China. Journal of Business Research, 68 (6), 1186- 1195.
Liu, Y., Zhao, S., Li, R., Lulu, Z., & Tian, F. (2018). The relationship between organizational identification and internal whistle-blowing: the joint moderating effects of perceived ethical climate and proactive personality. Review of Managerial Science, 12 (1), 113- 134.
Moradi, J., Rostami, R., & Zare, A. (2014). Identification of risk factors affecting the likelihood of fraud in financial reporting from the auditor's point of view and their impact on financial performance of the company. Accounting Advances, 6 (1), 141-173. (in Persian)
Mung-Ling, V., Sze-Ling, V., & Chin-Hong, P. (2008). An empirical analysis of the determinants of corporate crime in Malaysia. International Applied Economics and Management Letters, 1(1), 13-17.
Namazi, M., & Ebrahimi, F. (2016). Modeling and identifying effective factors affecting the intention of reporting financial fraudulent by accountant. Empirical studies of financial accounting, 13 (49): 1- 28. (in Persian)
Palshikar, G. (2002). The Hidden Truth On the list of business-critical applications, fraud detection is moving ever higher. Will it become the next killer app for data analytics? Intelligent Enterprise - San Mateo, 5, 46-63.
Perols, J.L. & Lougee, B.A. (2011). The relation between earnings management and financial statement fraud. Advances in Accounting, 27, 39–53.
Rahmani, H., Rajabdorri, H., & Khoranin, M. (2017). Investigating the effect of reasoned action theory on the incidence of fraud in financial reporting. Accounting and Audit Management Knowledge, 6 (24), 135- 143. (in Persian)
Rahnamayerodposhti, F. (2012). Data mining & financial fraud. Accounting and Audit Management Knowledge, 1 (3), 17- 34. (in Persian)
Royayi, R., Molayi, A., & Jabarzadeh Kangarlooyi, S. (2009). Investigating theoretical foundations of legal accounting and fraud in digital environments and the need for its training for students in the field of accounting. Auditing Knowledge, 9 (29): 50- 60.
Safarzadeh, M.H., Kazemi, K., & Dehghani Saadi, A.A. (2018). The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience. The Iranian Accounting and Auditing Review, 25(1), 71-90. (in Persian)
Segal, M. W. (1979). Varieties of interpersonal attraction and their interrelationships in natural groups. Social Psychology Quarterly, 42(3), 253-261.
Smith, M., Haji, N., Idris, S., & Baharuddin, I. (2005). Auditors' perception of fraud risk indicators: Malaysian evidence. Managerial Auditing Journal, 20(1), 73-85.
Soni, F., Maroun, W., & Padia, N. (2015). Perceptions of justice as a catalyst for whistle-blowing by trainee auditors in south Africa. Meditari Accountancy Research, 23 (1), 118-140.
Spira, L. F. (1999). Ceremonies of governance: Perspectives on the role of the audit committee. Journal of Management & Governance, 3 (3), 231-231.
Stevenson, W. B., & Radin, R. (2009). Social capital and social influence on the board of directors. Journal of Management Studies, 46 (1), 16-44.
Tehran Stock Exchange (TSE). (2012). Charter of the Audit Committee. Visible on: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=4&ved=0ahUKEwiiseb8oOfbAhViEpoKHYUgBREQFghGMAM&url=http%3A%2F%2Ftse.ir%2Fcms%2FPortals%2F1%2FHesabresi%2520Dakheli%2Faudit_committe917.docx&usg=AOvVaw2qI25g7pCiaXFGis6Q07lk. (in Persian)
Westphal, J. D. (1999). Collaboration in the boardroom: Behavioral and performance consequences of CEO-board social ties. Academy of Management Journal, 42 (1), 7-24.
Wilbanks, R., Dana, R., Hermanson, T., & Vineeta, D. (2017). Audit committee oversight of fraud risk: The role of social ties, Professional ties, and governance characteristics. Accounting Horizons, 31 (3), 21-38.