Abbaszadeh, M.R. Mohammadi, J. and Mohammadi, K. (2011). The Necessity of Internal
Controls in the Public Sector. Auditor's Rev, 56, 137-137 [In Persian]
Abbo, M. (2018). The impact of a new CEO. The influence of a new CEO on the strategy
and control of an organization.
Abdolrahimi, S. Khanlarkhani, M.A. and Momenzadeh, M.M. (2018). Relations between
Earnings Management, Pricing Power and Competition Of Industries. Iranian
Journal Of Finance, 1(1), 47-71. [In Persian]
Adhikari, S. Guragai, B. and Seetharaman, A. (2020). Market Response to Audited
Internal Control Weakness DisclosuresMarket Response to Audited Internal
Control Weakness Disclosures. Journal of Forensic Accounting Research,
https://doi.org/10.2308/JFAR-19-016
Aflatoni, A. (2017). Statistical Analysis in Financial and Accounting Research with Stata,
Second Edition, Tehran: Terme Publishing, [In Persian]
Aghaei, M. Goljarian, M.A. Nazari, K. and Asadollahi, A. (2015). Effective Internal
Controls in Investment Companies from the Perspective of Independent Auditors.
Empirical Accounting Research, 5 (1), 1-12. [In Persian]
Allison, P.D. (2014). Measures of fit for logistic regression. In SAS Global Forum,
Washington, DC.
Balsam, S. Jiang, W. and Lu, B. (2014). Equity incentives and internal control
weaknesses. Contemporary Accounting Research, 31(1), 178-201.
https://doi.org/10.1111/1911-3846.12018
Bauer, A.M. (2016). Tax avoidance and the implications of weak internal
controls. Contemporary Accounting Research, 33(2), 449-486.
https://doi.org/10.1111/1911-3846.12151
Beneish, M.D. Billings, M.B. and Hodder, L.D. (2008). Internal control weaknesses and
information uncertainty. The Accounting Review, 83(3), 665-703.
Calderon, T.G. Wang, L. and Conrad, E.J. (2012). Material internal control weakness
reporting since the Sarbanes-Oxley Act. The CPA Journal, 82(8), 20.
Chalmers, K. Hay, D. and Khlif, H. (2019). Internal control in accounting research: A
review. Journal of Accounting Literature, 42, 80-103.
https://doi.org/10.1016/j.acclit.2018.03.002
Chang, Y.T. Chen, H. Cheng, R.K. and Chi, W. (2019). The impact of internal audit
attributes on the effectiveness of internal control over operations and compliance.
Journal of Contemporary Accounting & Economics, 15(1), 1-19.
https://doi.org/10.1016/j.jcae.2018.11.002
Chen, C. Li, T. Shao, R. and Zheng, S.X. (2019). Dynamics of deterioration in internal
control reported under SOX 404. International Review of Economics & Finance,
61, 228-240. https://doi.org/10.1016/j.iref.2019.02.009
Chen, J. Goergen, M. Leung, W.S. and Song, W. (2019). CEO and director compensation,
CEO turnover and institutional investors: Is there cronyism in the UK?. Journal of
Banking & Finance, 103, 18-35. https://doi.org/10.1016/j.jbankfin.2019.03.019
Dahmarde Ghaleno, M. Safarisarchah, F. and Zarei, H. (2020). Review of Evidence about
the impact of IFRS on the Auditing Profession. Accounting and Auditing Research,
9(2), 37-56. https://ijar.alzahra.ac.ir/article_4271_en.html
Dang, C. Li, Z.F. and Yang, C. (2018). Measuring firm size in empirical corporate
finance. Journal of Banking & Finance, 86, 159-176.
https://doi.org/10.1016/j.jbankfin.2017.09.006
Delawar, A. (2016). Research Methods in Psychology and Educational Sciences, Forty-
Sixth Edition, Tehran: Javane Roshd Publishing, [In Persian]
Deng, S. Intintoli, V.J. and Zhang, A. (2019). CEO turnover, information uncertainty, and
debt contracting. Quarterly Journal of Finance, 9(02), 1950001.
https://doi.org/10.1142/S2010139219500010
Faghani, M. Saeidi Gharaghani, M. and Zarei, H. (2020). The Impact of Company’s
Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from
Tehran Stock Exchange. Iranian Journal of Accounting, Auditing & Finance, 3(1),
61-70.
Fakhari, H. Kabiri, M.T. (2018). The moderating effect of the audit report on the
relationship between disclosing the weaknesses of internal controls and information
asymmetry, Empirical accounting research, 7 (3), 147-172 (In Persian).
Fama, E.F. and French, K.R. (2001). Disappearing dividends: changing firm
characteristics or lower propensity to pay?. Journal of Financial Economics, 60(1),
3-43. https://doi.org/10.1016/S0304-405X(01)00038-1
Feng, M. Li, C. and McVay, S. (2009). Internal control and management
guidance. Journal of Accounting and Economics, 48(2-3), 190-209.
https://doi.org/10.1016/j.jacceco.2009.09.004
Gao, P. and Zhang, G. (2019). Accounting manipulation, peer pressure, and internal
control. The Accounting Review, 94(1), 127-151. https://doi.org/10.2308/accr-52078
Ghasemi N.E. and Gharkas, M. (2014). Management Change and Auditor's opinion:
Testing the Conjugation of Management and Auditor, Management Accounting and
Audit Knowledge, 3 (12), 45-52. [In Persian]
Ghorbani, M. (2007). Management Assessment of Internal Controls: Requirements
Section 404 of the Sarbanes-Oaksley Law, Official Accountant Quarterly, 4 (12),
69-88. [In Persian]
Hajiha, Z. and Hosseinnejad M. (2015). Issues Affecting Weaknesses with Importance of
Internal Control, Financial Accounting and Audit Research, 7(26), 119-137 [In
CEO Turnover
and Internal
Control
Material
Weaknesses
43
Persian]
Hejazi, R. Dibakia, P. and Shahsavari, F. (2016). Investigating the relationship between
senior management's change with a risk of future recruitment, the 5th International
Accounting, and Management Conference, Mehr Eshragh Symbolists [In Persian]
Hoitash, R. Hoitash, U. and Johnstone, K.M. (2012). Internal control material weaknesses
and CFO compensation. Contemporary Accounting Research, 29(3), 768-803.
https://doi.org/10.1111/j.1911-3846.2011.01122.x
Huson, M.R. Parrino, R. and Starks, L.T. (2001). Internal monitoring mechanisms and
CEO turnover: A long‐term perspective. The Journal of Finance, 56(6), 2265-2297.
https://doi.org/10.1111/0022-1082.00405
Iatridis, G.E. (2011). Accounting disclosures, accounting quality and conditional and
unconditional conservatism. International Review of Financial Analysis, 20(2), 88-
102. https://doi.org/10.1016/j.irfa.2011.02.013
Jagannathan, M. (1996). Internal control mechanisms and forced CEO turnover: An
empirical investigation (Doctoral dissertation, Virginia Tech).
Javaheri, I. (2006). Sarbanes-Oxley Act, Auditor's Journal, 35, 83-87 [In Persian]
Javid, D. Javid, M. and ArabSalehi, M. (2015). Investigating the effect of internal control
quality on conditional conservatism is in listed Companies of Tehran Stock
Exchange, Financial Accounting, 7(26),125-151. [In Persian]
Johnstone, K. Li, C. and Rupley, K.H. (2011). Changes in corporate governance are
associated with the revelation of internal control material weaknesses and their
subsequent remediation. Contemporary Accounting Research, 28(1), 331-383.
https://doi.org/10.1111/j.1911-3846.2010.01037.x
Khlif, H. and Samaha, K. (2019). Board independence and internal control quality in
Egypt: does CEO duality matter?. International Journal of Law and Management,
61 (2), 345-358. https://doi.org/10.1108/IJLMA-08-2017-0202
Khosh T.M. Zamanianfar, L. and Dehghan N.M. (2017). The Relationship between
Financial Indicators and Managing Changes, Financial Accounting and Audit
Research, 10 (37), 107-139. [In Persian]
Lai, S.M. Liu, C.L. and Chen, S.S. (2020). Internal Control Quality and Investment
Efficiency. Accounting Horizons, 34 (2), 125–145. https://doi.org/10.2308/horizons-
12-148
Li, J. (2013). Accounting conservatism and debt contracts: Efficient liquidation and
covenant renegotiation. Contemporary Accounting Research, 30(3), 1082-1098.
https://doi.org/10.1111/j.1911-3846.2012.1181.x
Li, W. Phang, S.Y. and Ho, S.Y. (2019). CEO/CFO turnover and subsequent remediation
of information technology material weaknesses. Accounting & Finance, 59(4),
2553-2577. https://doi.org/10.1111/acfi.12299
Lisic, L.L. Myers, L.A. Seidel, T.A. and Zhou, J. (2019). Does audit committee
accounting expertise help to promote audit quality? Evidence from auditor
reporting of internal control weaknesses. Contemporary Accounting Research,
36(4), 2521-2553. https://doi.org/10.1111/1911-3846.12517
Lisic, L.L. Neal, T.L. Zhang, I.X. and Zhang, Y. (2016). CEO power, internal control
quality, and audit committee effectiveness in substance versus in
form. Contemporary Accounting Research, 33(3), 1199-1237.
https://doi.org/10.1111/1911-3846.12177
Lobo, G.J. Manchiraju, H and Sridharan, S. S. (2018). Accounting and economic
consequences of CEO payouts. Journal of Accounting and Public Policy, 37(1), 1-20.
Ma, H. Ren, H. and Zhang, L. (2018). Forced CEO Turnover and Non-Informational
Shocks.
Mirza, H. and Azfa, T. (2010). Ownership structure and cash flows as determinants of
corporate dividend policy in Pakistan. International Business Research, 3 (3),
http://www.ccsenet.org/journal/index.php/ibr/article/view/6516
Mohammadi, J. (2012). Principles of Auditing, First Edition, Tehran: Repsina
Publications, [In Persian]
Mohammadpour, F. Tavakolnia, I. and Akbarpour, M. (2013). Assessment of Internal
Control and the Effects of Information Disclosure, Bourse Monthly Magazine, 107,
pp. 62-66. [In Persian]
Rezaei, N. Khan A.M. and Salehi, S. (2011). Evaluation of Internal Control System in the
Public Sector, based on SOX-302 and SOX-404 Law, National Conference on New
Ideas in Accounting and Auditing, Khorasgan, Islamic Azad University, Khorasgan
Branch, [In Persian]
Rice, S.C. and Weber, D.P. (2012). How effective is internal control reporting under SOX
404? Determinants of the (non‐) disclosure of existing material
weaknesses. Journal of Accounting Research, 50(3), 811-843.
https://doi.org/10.1111/j.1475-679X.2011.00434.x
Rostami, S. and Kohansal, S. (2015). New Issues From Internal Controls; The Impact of
the Report on the Effectiveness of Internal Controls in the Business Environment
on Improving Financial Reporting, Auditors, 78, pp. 92-100. [In Persian]
Shirin B.S. and Khonsari, Z. (2009). Eviews Application in Econometrics, Second
Edition, Tehran: Publications of the Institute of Economic Affairs, [In Persian]
Sur, P. Chen, Y. and Candès, E.J. (2017). The likelihood ratio test in high-dimensional
logistic regression is asymptotically a rescaled chi-square. Probability Theory and
Related Fields, 1-72.
Ting, W. (2011). Top management turnover and firm default risk: Evidence from the
Chinese securities market. China Journal of Accounting Research, 4(1-2), 81-89.
https://doi.org/10.1016/j.cjar.2011.04.005
Uemura, H. (2018). Effects of CEO Turnover and Board Composition Reform on
Improvements in the Internal Control Quality. International Journal of Financial
Research, 9(3), Doi: 10.5430/ijfr.v9n3p36
Wang, Y.F. and Huang, Y.T. (2013). The impact of internal control quality on CFO
turnover. Asian Journal of Finance & Accounting, 5(1), 334-343. Doi:
10.5296/ajfa.v5i1.3641
Xi, D. and Sun W. (2014). Impact of Corporate Governance Structure on Quality of
Information Disclosure of Internal Control. Journal of Wuhan University of
Technology (Information & Management Engineering).
Yaqoubi S.A. Rasoul, B.M. and Bahman, S.A. (2015). CEO Tenure and Profit Quality:
Hypothesis testing of horizon problem, Management Accounting and Audit
Knowledge, 4 (14), 33-42. [In Persian]
Yeh, Y.M.C. Wang, H.C. and You, P.R. (2019). Internal Control Weakness and CEO
Media Exposure. Journal of Accounting and Finance, 19(5).
https://doi.org/10.33423/jaf.v19i5.2259
Yin, M. Zhang, J. and Han, J. (2020). Impact of CEO-board social ties on accounting
conservatism: Internal control quality as a mediator. The North American Journal
of Economics and Finance, 52, 101172. https://doi.org/10.1016/j.najef.2020.101172
Yu-jie, G.E. (2011). The Design of the Internal Accounting Control System in Chinese
Colleges and Universities. Journal of Qingdao Technical College, 19(5),
https://doi.org/10.33423/jaf.v19i5.2259
Zarei, H. Dahmarde Ghaleno, M., JafariJam, H., and Rakhshani, F. (2020). CEOs’
Decision-making Power and Stock Price Crash Risk: Evidence from Iran. Iranian
Journal of Accounting, Auditing & Finance, 3(1), 29-47.
https://ijaaf.um.ac.ir/article/view/79002 [In Persian]
Zarei, H. Yazdifar, H. and DahmardehGhaleno, M. Adzmaneh, R. (2020). Predicting
auditors' opinions using financial ratios and non-financial metrics: evidence from
Iran. Journal of Accounting in Emerging Economies, 10 (3), 425-446.
https://doi.org/10.1108/JAEE-03-2018-0027
