بررسی تأثیر هیئت‌مدیره و کمیته حسابرسی بر گزارشگری پایداری با نقش تعدیل‌گری سیاست میانه‌رو: مورد مطالعه بورس اوراق بهادار تهران

Abadi, S., Endarto, B., Taufiqurrahman, Aji, R. B., Kurniawan, W., Daim, N. A., Ismono, J., Alam, A. S., Purwati, A., Wijaya, A. U., Rusdiyanto, & Kalbuana, N. (2021). Indonesian desirious finality of the community in regard. Journal of Legal, Ethical and Regulatory Issues, 24(Special Is), 1-20.

Abbāsī Esmāl, M. R., Zeynalī, M., Barādarān Hasanzādeh, R., & Bādāvar Nahandī, Y. (2021). Fuzzy Gap Analysis of Disclosure Factors Related to Sustainable Development Accounting with a Mixed-Methods Approach in Iran. Bi-quarterly Journal of Government Accounting, 8(1), 29-52.

Abdī, M., Sa'īd, H., & Kāẓemī 'Olūm, M. (2020). Investigating the Impact of Audit Committee Characteristics on the Level of Sustainability Reporting. Bi-Quarterly Journal of Value and Behavioral Accounting, 5(9), 335-369. https://doi.org/10.29252/aapc.5.9.335

Abigail, A., & Dharmastuti, C. (2022). The impact of related party transactions on firm value. Cogent Business & Management, 9(1), 1-23. https://doi.org/10.1080/23311975.2022.2135208

Adams, C. A., & Subhash, A. (2021). "Connecting the COVID-19 Pandemic, Environmental, Social and Governance (ESG) Investing and Calls for 'Harmonisation' of Sustainability Reporting". Critical Perspectives on Accounting, 4(11), 23-44. https://doi.org/10.1016/j.cpa.2021.102309

Adi, S., Irawan, B., Suroso, I., & Sudaryanto, S. (2022). Loyalty-based sustainable competitive advantage and intention to choose back at one bank. Quality - Access to Success, 23(189), 306-315. https://doi.org/10.47750/QAS/23.189.35

Ahmadzadeh, Y., Mar'an Joury, M., Alikhani Kashkak, R., & Taghipourian Gilani, Y. (2022). Presenting a Sustainability Reporting Framework Based on Creating a Balance Between Stakeholder Expectations and Corporate Capabilities. Financial Accounting and Auditing Research, 14(56), 161-190.

Ahmed, A. A. A., Komariah, A., Chupradit, S., Rohimah, B., Nuswantara, D. A., Nuphanudin, N., Mahmudiono, T., Suksatan, W., & Ilham, D. (2022). Investigating the relationship between religious lifestyle and social health among Muslim teachers. HTS Teologiese Studies/Theological Studies, 78(4). https://doi.org/10.4102/hts.v78i4.7335

Akhtarshenas, D., Khodamipour, A., & Pourheidari, O. (2020). Developing a Model of Factors Affecting Corporate Sustainability in Iran. 16(65), 175-201.

Correa-Garcia, J. A., Garcia-Benau, M. A., & Garcia-Meca, E. (2020). "Corporate governance and its implications for sustainability reporting quality in Latin American business groups". Journal of Cleaner Production, 260, 0959-6526. https://doi.org/10.1016/j.jclepro.2020.121142

Dewianawati, D., & Asyik, N. F. (2021). The impact of climate on price fluctuations to the income of leek farmers in Sajen village, Pacet, Mojokerto. International Journal of Business Continuity and Risk Management, 11(2-3), 247-262. https://doi.org/10.1504/IJBCRM.2021.116283

Endarto, B., Taufiqurrahman, Kurniawan, W., Indriastuty, D. E., Prasetyo, I., Aliyyah, N., Endarti, E. W., Abadi, S., Daim, N. A., Ismono, J., Aji, R. B., Rusdiyanto, & Kalbuana, N. (2021). Global perspective on capital market law development in Indonesia. Journal of Management Information and Decision Sciences, 24(1), 1-8.

Farrokhī, M., Gholāmī Jamkarānī, R., Kāshānī Pūr, M., Mehrabānpūr, M. R., & Meysamī, H. (2020). Key Dimensions and Components of Corporate Sustainability Reporting with an Islamic Approach. Ma'rifat-e Eghtesād-e Eslāmī (Islamic Economics Knowledge), 11(2, Serial 22), 173-190.

Kalbuana, N., Kusiyah, K., Supriatiningsih, S., Rusdiyanto, R., Rusdiyanto, R., & Rusdiyanto, R. (2022). Effect of profitability, audit committee, company size, activity, and board of directors on sustainability Effect of profitability, audit committee, company size, activity, and board of directors on. Cogent Business & Management, 9(1), 1-17. https://doi.org/10.1080/23311975.2022.2129354

Kalbuana, N., Prasetyo, B., Asih, P., Arnas, Y., Simbolon, S. L., Abdusshomad, A., Kurnianto, B., Rudy, R., Kardi, K., Saputro, R., Naim, M. R., & Mahdi, F. M. (2021). Earnings management is affected by firm size, leverage and roa: evidence from Indonesia. Academy of Strategic Management Journal, 20(1), 1-12.

Kalbuana, N., Suryati, A., Rusdiyanto, R., Azwar, A., Rudy, R., Yohana, Y., Pramono, N. H., Nurwati, N., Siswanto, E. H., Sari, M. P., Zandra, R. A., Abdusshomad, A., Kardi, K., Solihin, S., Prasetyo, B., Kurniawati, Z., Saputro, R., Taryana, T., Suprihartini, Y., & Hidayat, W. (2021). Interpretation of sharia accounting practices in Indonesia. Journal of Legal, Ethical and Regulatory Issues, 24, 1-12.

Manṣūrī Nīā, A., & Filī, S. (2022). The Role of Audit Committee Effectiveness and Internal Audit Performance in Sustainability Reporting. Scientific Journal of New Research Approaches in Management and Accounting, 6(21), 345-363.

Mehrānī, K., & Shākerī Ṭāherī, S. H. (2020). Developing a Corporate Sustainability Reporting Framework. Empirical Accounting Research, 9(38), 83-111.

Nasiri, A., & Hosseini, N. (2025). Investigating the impact of international auditing standards on accountability in environmental reports. Quarterly Journal of Management and Auditing, 10(3), 88-102.

Nuswantara, D. A. (2022). Reframing whistleblowing intention: An analysis of individual and situational factors. Journal of Financial Crime. https://doi.org/10.1108/JFC-11-2021-0255

Nuswantara, D. A., & Maulidi, A. (2021). Psychological factors: Self- and circumstances-caused fraud triggers. Journal of Financial Crime, 28(1), 228-243. https://doi.org/10.1108/JFC-05-2020-0086

Pārsiyān, H., Kazemi, H., & Rezazadeh, J. (2019). Identifying Indicators of Voluntary Information Disclosure and Corporate Governance System: The Gap Between Current and Expected Status. Applied Research in Financial Reporting, 8(14), 67-95.

Pourkhāni Zākol-e Barī, M., & Jahānshād, A. (2021). Presenting a Model for Corporate Sustainability Disclosure and Evaluating Related Factors with the Legitimacy Theory Approach to its Reporting. Financial Accounting and Auditing Research, 13(49), 177-204.

Prabowo, B., Rochmatulaili, E., Rusdiyanto, & Sulistyowati, E. (2020). Corporate governance and its impact in company's stock price: Case study. Utopia y Praxis Latinoamericana, 25(Extra10), 187-196. https://doi.org/10.5281/zenodo.4155459

Prasetio, J. E., Sabihaini, Bintarto, B., Susanto, A. A., Rahmanda, G. A., Rusdiyanto, Rochman, A. S., & Kalbuana, N. (2021). Corporate social responsibility community development and empowerment program in Indonesia. Journal of Management Information and Decision Sciences, 24(1), 1-11. https://doi.org/10.31098/bmss.v1i3.315

Rahman, A., & Fauziah, D. A. (2024). Experience, Independence, Professional Commitment of Auditors, and Audit Quality (Study at the Sidoarjo Regency Inspectorate). International Journal of Business and Applied Economics, 3(1), 55-68. https://doi.org/10.55927/ijbae.v3i1.7821

Raḥmānī, A. (2019). Evaluating the Effectiveness of Internal Auditing in the Governance System. National Bank of Iran Monthly(266), 40-42.

Raḥmānī, A., & Maḥmūdkhanī, M. (2021). The Necessity of Preparing and Assuring Sustainability Reports: The Perspective of Auditors and Insurance Industry Experts. Quarterly Journal of Professional Auditing Research, 2(5), 128-156.

Rainsbury, E., Chen, F., & Zudana, A. (2024). The Impacts of Audit Committee Financial and Industry Expertise on the Readability of Key Audit Matters: New Zealand Evidence. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4730420

Sadeghi Dehcheshmeh, S., Jafari Dehkordi, H. R., & Banitalebi Dehkordi, B. (2024). Characteristics of corporate governance, audit committee, and audit report lag: A meta-analysis. International Journal of Nonlinear Analysis and Applications. https://ijnaa.semnan.ac.ir/index.php/article_8595.html

Saeed Zarei, S., & Haji, M. H. R. (2025). Auditor Report Type and Defensive and Offensive Strategies of Companies. Journal of New Approaches in Management Sciences, 5(3), 230-240. magiran.com/p2846885

Sem, D. V., & Hastuti, T. D. (2024). The Impact of Audit Quality, Audit Committe, and Internal Control Systems on Financial Report Quality (Idx Finance Sector). Keunis, 12(2), 120. https://doi.org/10.32497/keunis.v12i2.5507

Setāyesh, M. H., & Mehtarī, Z. (2019). A Framework for the Theoretical Foundations of Integrated Reporting in Iran. Journal of Accounting Advances, Shiraz University, 11(1), 105-142.

Tariq, M. U. (2025). Navigating new frontiers: Integrative approaches in accounting and auditing education and practice. Contemporary Innovations in Reporting and Analysis, 1(3), 1-26. http://doi.org/10.4018/979-8-3693-5923-5.ch001

Tauringana, V. (2021). "Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda". Journal of Accounting in Emerging Economies, 11(2), 149-175. https://doi.org/10.1108/JAEE-07-2020-0184

Utari, W., Iswoyo, A., Chamariyah, W., Mardiana, F., Rusdiyanto, & Hidayat, W. (2021). Effect of work training, competency and job satisfaction on employee productivity: A case study Indonesia. Review of International Geographical Education Online, 11(4), 696-711. https://doi.org/10.33403/rigeo.8006783

Utari, W., Sudaryanto, Jannah, N., Sobakh, N., & Rusdiyanto. (2021). Consumer interest with regard to product completeness, promotion and location: The case of Indonesia. Economic Annals-XXI, 188(3-4), 127-133. https://doi.org/10.21003/ea.V188-15

Yuhertiana, I., Izaak, W. C., & Arifin, J. (2020). E-government and e-finance on African countries. Journal of Advanced Research in Dynamical and Control Systems, 12(6), 184-204. https://doi.org/10.5373/JARDCS/V12SP6/SP20201023

Yuhertiana, I., Purwanugraha, H. A., Andayani, S., Andhaniwati, E., & Denhas, K. N. (2019). Biographical research and public sector accounting lecturers. Humanities and Social Sciences Reviews, 7(1), 69-76. https://doi.org/10.18510/hssr.2019.719

Żiyā, F., Vakīlī Fard, H. R., & Ṣarrāf, F. (2020). The Impact of Sustainability Reporting on Reducing Information Asymmetry in Companies Listed on the Tehran Stock Exchange. Management accounting, 13(46), 121-135.