افشای ریسک و بندهای گزارش حسابرسی در بورس اوراق بهادار تهران

بشیری‌منش، نازنین و پاکدل، ملیحه. (1398). کیفیت گزارشگری مالی و بندهای تعدیلی حسابرسی. حسابداری و منافع اجتماعی, 9(1), 61-80.

حاتمیان، وحید. (1398). بررسی تأثیر دوره تصدی و استقلال حسابرس بر تعداد بندهای گزارش حسابرس. چشم انداز حسابداری و مدیریت. 2(8). 41ـ55.

حیدری. مهدی، منصورفر. غلامرضا و مهدی رضایی فیروزجایی. (1395). بررسی اثر کیفی اجزای افشای ریسک شرکتی بر عدم تقارن اطلاعاتی با توجه به متغیرهای تعدیلگر ریسکی بودن، شرایط رکود و تحلیلگران نهادی در بورس اوراق بهادار تهران. تحقیقات مالی. دانشکده مدیریت دانشگاه تهران. دوره 18. شماره 3. صص. 414ـ 391.

خانی، ذبیح الله و رجب دری، حسین و اکبرزاده، مریم. (1398). بررسی رابطه بین افشای ریسک شرکت و حق الزحمه حسابرسی،نخستین کنفرانس ملی علوم انسانی و توسعه،شیراز.

خوش خلق. ایرج و طالب نیا. قدرت اله. (1400). تبیین اثر مفاهیم گزارشگری مالی بر سطح افشای ریسک در گزارشگری مالی سالانه در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. فصلنامـه علمی پژوهشی دانش سرمایه‌گـذاری، 10 (38)، 455-473.

خوش خلق. ایرج و وکیلی فرد. حمیدرضا. (1400). تبیین اثر ابعاد سیاسی و اخلاقی رفتارهای مدیریت بر سطح افشای ریسک در گزارشگری مالی سالانه در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. فصلنامه علمی پژوهشی دانش حسابداری و حسابرسی مدیریت، 10(83)، 301-314

رحمانی، علی و سلیمانی، غلامرضا و طاهری، ماندانا.(1400). بررسی پیامدهای مالی افشا ریسک در بازار سرمایه ایران: مطالعه موردی بانک های عضو بورس اوراق بهادار، 18(70)، 27-50.

فروزنده جواد، ایزدی نیا ناصر، دائی کریم زاده سعید. (1400). تاثیر شدت تجدید ارائه صورتهای مالی بر نوع اظهار نظر حسابرس و بندهای گزارش حسابرسی (شواهدی از کیفیت صورتهای مالی). دانش حسابرسی، ۲۱ (82)، 298-321

محمدرضائی, فخرالدین, دیانتی دیلمی, زهرا, داروند, روناک. (1399). نوع گزارش حسابرسی،تعداد و نوع بند های شرط گزارش مشروط حسابرسی: نقش بحران اقتصادی. دانش حسابداری و حسابرسی مدیریت، (33) 9، 25-39.

محمدرضائی. فخرالدین. مهربانپور. محمدرضا. (1395). نوع گزارش حسابرس و تعداد بندهای حسابرسی: اثر رتبه موسسات حسابرسی معتمد سازمان بورس و اوراق بهادار.  دانش حسابداری و حسابرسی مدیریت.5(17)، 65ـ77.

محمدی. یادگار و ابراهیمی. یادگار. (1399). کارایی سرمایه‌گذاری و افشای ریسک در گزارش‌های مالی. نشریه علمی پژوهش‌های راهبردی بودجه و مالی1(3)، 217 ـ 179.

نمازی، محمد، ایراهیمی میمند، مهدی. (1400). افشا و گزارشگری ریسک شرکت‌ها: ارائه چارچوب جامع. دانش حسابداری، شماره 45. 27-1.

Abraham, S. and P. Cox. (2007). Analyzing the determinants of narrative risk information in UK FTSE 100 annual reports. British Accounting Review, 39 (3): 227-248.

Amran, A., Manaf Rosli Bin, A. & Haat, B. (2008). Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports. Managerial Auditing Journal, 24(1), 39–57.

Amrin. A. (2019). An Empirical Study: Characteristics of Business Entities and Corporate Governance on Risk Disclosure Practices. Business: Theory and Practices, 25-49.

Bashirimanesh, N & M Pakdel. (2019). Financial Reporting Quality and Audit Adjustments Clauses. Scientific Journal of Accounting and Social Interests, 9 (1): 61-80.(in Persian)

Bozzolan, S, Miihkinen, A, (2021), The quality of mandatory non-financial (risk) disclosures: The moderating role of audit firm and partner characteristics, The International Journal of Accounting, World Scientific, 1-55

Berglund, N. R., Eshleman, J. D., & Guo, P. (2016). Auditor size and going concern reporting. Auditing: A Journal of Practice & Theory, 37(2), 1-25.

Campbell, J.L., Chen, H., Dhaliwal, D.S., Lu, H. & Logan B.S. (2014). The information content of mandatory risk factor disclosures in corporate filings. Review of Accounting Studies, 19(1),396-455.

Dobler, M., K. Lajili, and D. Zéghal. (2011). Attributes of corporate risk disclosure: and international investigation in the manufacturing sector. Journal of International Accounting Research, 10 (2): 1-22.

Elbannan, M. A., & Elbannan, M. A. (2015). Economic consequences of bank disclosure in the financial statements before and during the financial crisis: Evidence from Egypt. Journal of Accounting, Auditing & Finance, 30(2), 181–217.

Iatridis, G. (2011). Accounting disclosures, accounting quality and conditional and unconditional conservatism. International Review of Financial Analysis, 20(2), 88-102.

Elshandidy, T. (2014) Value relevance of accounting information: Evidence from an emerging market. Advances in Accounting 30(1), 176-186

Elshandidy, T. & Neri, L. 2015. Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and Italy. Corporate Governance: An International Review, 23, 331- 356.

Foroozande, J. N. Eizadinia. & S. Daei-karimzade. (2021). The effect of financial statement restatement severity on auditors’ opinion and audit report paragraphs (evidence of the quality of financial statements). Journal of Audit Science, 21(82): 298-321.(in persian)

Fukukawa, H, Kim, H. (2017). Effects of audit partners on clients business risk disclosure. Accounting and Business Research,47, 780-809

GAS 5. (2001). German Accounting Standard No. 5. Risk Reporting. GASB: Germany.

Guedhami O, Pittman JA, Saffar W (2014). Auditor choice in politically connected firms. J. Account. Res. 52(1):107-162.

Hatamian, V. (2019). The effect of auditor tenure and independence of the auditor's report on the number of paragraphs. Journal of Accounting and Management Vision, 2(8): 41-55.(in persian)

Heidari, M. G. Mansourfar. & M. Rezaei. (2016). The Qualitative Effect of Risk Disclosure Components on Information Asymmetry, Regarding To the Moderating Variables, Firm-Riskiness, Economic Downturn and Institutional Analysts in Tehran Stock Exchange. Financial Research Journal, University of Tehran, 18(3): 391-414.(in persian)

Hussainey, K., & Al-Najjar, B. (2011). Future-oriented narrative reporting: Determinates and use. Journal of Applied Accounting Research, 12(2): 123–138.

Ibrahim. A , Hussainey. Kh. (2019). Developing the narrative risk disclosure measurement. International Review of Financial Analysis 64, 126- 144.

Ibrahim. A ,Habbash, M, , Hussainey. Kh. (2019). Corporate governance and risk disclosure: evidence from Saudi Arabia, 15(1), 89-111

Ibrahim, AEA; Hussainey, K; Nawaz, T; Ntim, C; Elamer, A. (2022). A systematic literature review on risk disclosure research: State-of-the-art and future research agenda. International Review of Financial Analysis.

 ICAEW. (1997). Financial reporting of risk: proposal for a statement of business risk. Institute of Chartered Accountants in.

ICAEW. (1999). No surprises: the case for better risk reporting. Institute of Chartered Accountants in England and Wales (ICAEW): London.

ICAEW. (2002). No surprises: working for better risk disclosure. Institute of Chartered Accountants of England and Wales (ICAEW): London.

ICAEW. (2011). Reporting business risks: meeting expectations. Institute of Chartered Accountants of England and Wales (ICAEW): London.

IFRS 7. (2008). International Financial Reporting Standard No.7: financial instruments: disclosures. IASB: London.

IIRC. (2013). Integrated reporting: the international framework. International Integrated Reporting Council.

IIRC. (2013). The International Integrated Reporting Framework. International Integrated Reporting Council (IIRC): London.

Jensen, M., & Meckling, W. ,(1976) , "Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics ,Vol. 3, No. 4, PP. 305-360. .

Jiang, J. X., Wang, I. Y., & Wang, K. P. (2019). Big N auditors and audit quality: new evidence from quasi-experiments. The accounting review, 94(1), 205-227.

Khani, Z. H. Rajab-Dari. & M. Akbarzadeh. (2019). Investigating the relationship between company risk disclosure and audit fees. The first national humanities and development conference, Shiraz.(in persian)

KHoshkholg, I. & G. Talebnia. (2021). Explaining the effect of financial reporting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange. Scientific-research journal of investment knowledge, 10 (38).(in persian)

Khoshkholg, I. & H. Vakilifard. (2021). Explaining the effect of political and moral dimensions of management behaviors on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange. Scientific-research journal of management accounting and auditing knowledge, 10 (83).(in persian)

Lim M., How, J. and Verhoeven P.(2015). The effect of concentration of ownership on the number of articles audit opinion in the audit report delay: Malaysian evidence, Journal of Contemporary Accounting & Economics 10.

Linsley, P.M., Shrives, P.J., Crumpton, M. (2006). Risk disclosure: an exploratory study of UK and Canadian banks, Journal of Banking Regulation, 7 (3/4): 268-282.

Linsmeier, T.J., D.B. Thorton, M. Venkatachalam, and M. Welker. (2002). The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate and commodity price movements. Accounting Review, 77 (2): 343-377.

Mashayekhi, B.; Mashayekh, Sh (2008). Development of accounting in Iran. The International Journal of Accounting, Vol.43, pp. 66–86.

Mbithi, E; Moloi, T; Wangombe, D. (2022). Corporate risk disclosure: A systematic literature review and future research agenda. Cogent Business & Management, 9(1), 1-23

Mohammad-Rzaie, F. Z. Dianati-Deilami. R. Darvand. (2020). Audit Opinions, the Number and Types of clauses of the conditional Auditor’s Remarks: The Role of Economic Crisis. Scientific-research journal of management accounting and auditing knowledge, 9(33): 25-39. (in persian)

Mohammad-Rzaie, F. & M. Mehrabanpour. (2016). Audit Firms Ranking and Audit Opinions: Evidence from Iran. Scientific-research journal of management accounting and auditing knowledge, 5(17): 65-77. (in persian)

Mohamadi, Y. & A. Ebrahimi. (2020). Investment Efficiency and Risk Disclosure in Financial Statements. Journal Budget and Finance Strategic Research, 1(3): 179-217.(in Persian)

MohammadRezaei, F., MohdSaleh, N., Jaffar, R., & Hassan, M. S. (2016). The effects of audit market liberalization and auditor type on audit opinions: the Iranian experience. International Journal of Auditing, 20(1), 87-100.

Namazi, M. & M. Ebrahimi-Maimand. (2021). Firms' Risk Disclosure and Reporting: A Comprehensive Framework. Journal of Accounting Knowledge, 45: 1-27.(in Persian)

Ntim, C.G., Lindop, S. and Thomas, D.A. (2013) ‘Corporate governance and risk reporting in South Africa: a study of corporate risk disclosures in the pre-and post-2007/2008 global financial crisis periods’, International Review of Financial Analysis, December, Vol. 30, No. 1, pp.363–383.

Oliveira, L., Rodrigues, L. L. and Craig, R. (2013). Technical note: company risk-related disclosures in a code law country: a synopsis. Australasian Accounting Business and Finance Journal, 7 (1): 123-130.

Rahmani, A. G. Solimani. & M. Taheri. (2021). The Financial Consequences of Risk Disclosure in the Iranian Capital Market: A Case Study of Banks Listed in Tehran Stock Exchange. Empirical Studies in Financial Accounting, 18(70): 27-50.(in persian)

Yang, R., Yu, Y., Liu, M.,  Wu, K. (2018). Corporate risk disclosure and audit fee: A text mining approach. European Accounting Review, 1-14.