References
Arthurs, J.D., Busenitz, L.W. )2003(. The boundaries and limitations of agency theory and stewardship theory in the venture capitalist/entrepreneur relationship. Entrepreneurship: Theory and Practice, 28(2), 145–162.
Barzegarikhaneghah, J., Jamali, Z., Arefmanesh, Z. (2018). Investigating the Relationship between Selective Mechanisms of Corporate Governance and Audit Quality on the Fraud Investigation in the Financial Statements of the Companies Accepted in Tehran Stock Exchange. Government, Ministry of Science, Research, Technology. Yazd University, College of Humanities and Social Sciences. Faculty of Economics, Management and Accounting. (in Persian)
Baxter, P. & Cotter, J. (2009). Audit Committee and Earnings Quality. Accountingand Finance, 49(2), 267-290.
Bazrafshan, V., Bazrafshan, A., Salehi, M. (2019). Investigating the Influence of Managers' Narcissism on Financial Reporting Quality. Journal of Accounting and Auditing Review, 25(4), 457-478. (in Persian)
Beasley, M.S., Carcello, J.V., Hermanson, D.R., Lapides, P.D. (2000). Fraudulent financial reporting: consideration of industry traits and corporate governance mechanisms. Accounting Horizons 14(4), 441–454.
Bushee, B.J. (2004). Identifying and attracting the “right” investors: evidence on the behavior of institutional investors. Journal of Applied Corporate Finance, 16(4), 28–35.
Carcello, J.V., Nagy, A.L. (2004). Client size, auditor specialization and fraudulent financial reporting. Managerial Auditing Journal, 19(5), 651-668.
Chen, G.M., Firth, M., Gao, D.N., Rui, O.M. )2006(. Ownership structure, corporate governance, and fraud: evidence from China. Journal of Corporate Finance, 12(3), 424–448.
Chrisman, J.J., Patel, P.C. (2012). Variations in R&D investments of family and nonfamily firms: behavioral agency and myopic loss aversion perspectives. Academy of Management Journal, 55(4), 976–997.
Chung, R., Firth, M., & Kim, J. B. (2005). FCF agency costs, earnings management, and investor monitoring. Corporate Ownership and Control, 2, 51-61.
Colman, A. M. (2003). Oxford Dictionary of Psychology. (4 ed.). Oxford, UK: Oxford University Press. Latest Edition.
Connelly, B.L., Hoskisson, R.E., Tihanyi, L., Certo, S.T. (2010). Ownership as a form of corporate governance. Journalof Management Studies, 47(8), 1561–1589.
Deci, E.L., Ryan, R.M. (2000). The “what” and “why” of goal pursuits: human needs and the self-determination of behavior. Psychological Inquiry, 11(4), 227–268.
Del Ashoub, S. (2017). Investigating and Preventing Fraud in Financial Systems. 2nd International Conference on Accounting and Management in the Third Millennium. SHT - Technical and vocational School of Mirza Kouchacj Someh Sara. (in Persian)
Dharmastuti, C., Wahyudi, S. (2013). The Effectivity of Internal and External Corporate Governance Mechanisms Towards Corporate Performance. Research Journal of Finance and Accounting, 4(4), 132-139.
Etemadi, H., Abdoli, L. (2018). Audit Quality and Financial statement fraud. Empirical Research of Financial Accounting, 4(4), 23-43.
Fakhari, H., Rajabdoory, H., Khani Zalan, A. (2018). A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting. Journal of Accounting and Auditing Review, 25(2), 233-250. (in Persian)
Habib, A., & Bhuiyan, M. B. U. (2016). Problem directors on the audit committee and financial reporting quality. Accounting and Business Research, 46(2), 121-144.
Hejazi, R., Mokhtarinejad, H. (2017). Relationship between the Corporate Governance and the likelihood of Fraudulent Financial Reporting. Value and Behavioral Accounting, 2(3), 60-33. (in Persian)
Jafari, F., Rahimi Alang, M., Safari Graylie, M. (2016). Corporate Governance in the Banking System. 2nd National Conference on Accounting, Management and Economy of Iran. Bandar Gaz, Islamic Azad University, Bandar Gaz Branch. (in Persian)
Jensen, M. (2000). A Theory of the Firm. Governance, Residual Claims and organizational Forms. Harvard University Press, Cambridge, Massachusetts, London.
Jensen, M., Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.
John, K., Senbet, L. (1998). Corporate Governance and Board Effectiveness. Journal of Banking and Finance, 22, 371-403.
Joudi, S., Mansourfar, GH., Didar, H. (2019). Internal and External Corporate Governance Quality,Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? Journal of Accounting and Auditing Review, 26(1), 39-64. (in Persian)
Khajavi, Sh., Ebrahimi, M. (2018). Investigating the impact of Corporate Governance Mechanisms on Financial Statements Fraud of Listed Companies in Tehran Stock Exchange. Assets Management and Financing, 6 (2), 71-84. (in Persian)
Khorrami, D., Gholami-Jamkarani, R. (2017). Corporate Governance Mechanisms and Managerial Optimism, Accounting Knowledge, 7 (27), 159-181. (in Persian)
Liao, J., David Smith, Liu, X. (2019). Female CFOs and accounting fraud: Evidence from China. Pacfin. Pacific Basin Finance Journal, 53(C), 449-463.
Maffett, M. (2012). Financial reporting opacity and informed trading by international institutional investors. Journal of Accounting and Economics, 54(2–3), 201–220.
Martin, G.P., Gomez-Mejia, L.R., Wiseman, R.M. (2013). Executive stock options as mixed gambles: revisiting the behavioral agency model. Academy of Management Journal, 56(2), 451–472.
Mashayekhi, B. (2012). Psychology Fraud. Accountant, (236), 73-70. (in Persian)
Moemeni, M., Faalghayeomi, A. (2014). Statistical analysis using SPSS, Ketabe no.
(in Persian)
Noferesti, M. (2001). Statistics in Economics and Business, Vol. 1. Tehran: Rasaya Publication. (in Persian)
Ong, P. W. (2000). Taiwan: International Cooperation in Fighting Financial Fraud. Journal of Financial Crime, 8(1), 93-95.
Parsayian, A. (2009). Predictive Theory of Accounting, written by Gerald L. Zemerman, Ross L.Watz, Termeh Publication. (in Persian)
Porter, M.E. (1992). Capital Choices: Changing the Way America Invests in Industry. Harvard Business School Press: Boston, MA, 5(2), 4-16.
Pour Heidari, O, Aflatouni, A., Nikbakht, Z. (2011). Reviewing the Cash Ability from Operating Activities to Predict Future Cash Flows. Empirical studies on financial accounting, 26, 26-29. (in Persian)
Rahimian, N., Rezaei, F., Mirabdollahi, F. (2014). Relationship between Ownership structure and Financial Performance Listed in Tehran Securities Echange. Financial Management Strategy, 1(3), 65-88.
Ramamoorti, S. (2008). The Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component Into Fraud and Forensic Accounting Curricula. Issues in accounting education, 23(4), 521-533.
Ryan, R.M., Deci, E.L. (2000). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. American Psychologist, 55(1): 68–78.
Safarzadeh, M. (2011). Financial Ratios in Fraud Detection in Financial Reporting: Logit Analysis. Accounting Knowledge, 1 (1), 163-137. (in Persian)
Sajjadi, H., Kazemi, T. (2016). A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory. Empirical Research In Accounting, 6(1), 185-204. (in Persian)
Sarraf, F., Mohammadi, M. (2017). Investigating Corporate Governance And Accountability Based On Quranic Verses. Accounting and Auditing Studies, 21, 1-20. (in Persian)
Schweitzer, M.E., Ordóñez, L., Douma, B. (2004). Goal setting as a motivator of unethical behavior. Academy of Management Journal, 47(3), 422–432.
Setayesh, M., Ebrahimi Meimand, M. (2015). Relationship between Institutional Ownership and Disclosure Quality in Tehran Stock Exchange. Empirical Studies on Financial Accounting, 48, 75-53. (in Persian)
Sharma, V.D. (2004). Board of director characteristics, institutional ownership, and fraud: evidence from Australia. Auditing: A Journal of Practice and Theory, 23(2), 105–117.
Shi, W., Connelly, B.L., Sanders, W.G. (2016). Buying bad behavior: tournament incentives and securities class action lawsuits. Strategic Management Journal, 37(7), 1354–1378.
Shi, W., Brian, L., Connelly, and Robert, E. H. (2017). External corporate governance and financial fraud: cognitive evaluation theory insights on agency theory prescriptions. Strategic Management Journal, 38, 1268–1286.
Shleifer, A, Vishny, R.W. (1997). A survey of corporate governance. Journal of Finance, 52(2), 737–783.
Smith, G. S. (2012). Can an auditor ever be a first responder to financial frauds? Journal of Financial Crime, 19(3), 291-304
Srivastava, V., Niladri, D., Jamini, K. P. (2018). Corporate governance: mapping the change. International Journal of Law and Management, 60(1), 19-33.
Sundaramurthy, C., Lewis, M. (2003). Control and collaboration: paradoxes of governance. Academy of Management Review, 28(3), 397–415.
Triantis, G., Daniels, R. (1995). The Role of Debt in Interactive Corporate Governance. University of California Review, 83(4), 1073-1113.
Walsh, J.P., Seward, J.K. (1990). On the efficiency of internal and external corporaye mechanisms. Academy of management review, 15(3), 421-458.
Weiss, E.J., Beckerman JS. (1995). Let the money do the monitoring: how institutional investors can reduce agency costs in securities class actions. Yale Law Journal, 104(8), 2053–2127.
Wiseman, R.M., Gomez-Mejia, L.R. (1998). A behavioral agency model of managerial risk taking. Academy ofManagement Review, 23(1), 133–153.
Yan, X., Zhang, Zh. (2009). Institutional investors and equity returns: Are short-term institutions better informed. Review of Financial Studies, 22, (2), 893-924.
Yavari, S., Moradi, A., Ahmadi, F. (2016). Fraud Audit and Fraud Detection in Organizations. 1st Scientific Conference on New Findings of Management Sciences, Entrepreneurship and Education in Iran. Tehran. Association for the Promotion of Basic Sciences and Technology. (in Persian)
)