بررسی اثر پاسخگویی قانونی حسابرسان بر کیفیت گزارشگری مالی با توجه به نقش قابلیت‌های مؤسسات حسابرسی

Abdullatif, M., Alzebdieh, R., & Ballour, S. (2023). The effect of key audit matters on the audit report lag: Evidence from Jordan. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-07-2022-0245

Abu Huson, Y., Sierra-García, L., & Garcia-Benau, M. A. (2024). A bibliometric review of information technology, artificial intelligence, and bibliography on auditing. Total Quality Management & Business Excellence, 35(1-2), 91-113. https://doi.org/10.1080/14783363.2023.2256260

Al-Dahabi, Z. M. A., Hajjaj, R. Y., & Algazo, F. A. (2024). Attitudes of auditors about employing artificial intelligence in the auditing process: Jordanian auditing companies are an example. International Journal of Science and Research Archive, 11(2), 1765-1776. https://doi.org/10.30574/ijsra.2024.11.2.0679

Al-Omush, A., Almasarwah, A., & Al-Wreikat, A. (2025). Artificial intelligence in financial auditing: redefining accuracy and transparency in assurance services. EDPACS, 1-20. https://doi.org/10.1080/07366981.2025.2459490

Alberti, C. T., Bedard, J. C., Bik, O., & Vanstraelen, A. (2022). Audit Firm Culture: Recent Developments and Trends in the Literature. European Accounting Review, 31(1), 59-109. https://doi.org/10.1080/09638180.2020.1846574

Amjadi, A., Garkaz, M., Bokharaeian Khorasani, M., & Matoufi, A. (2020). The effect of auditor specialization on social trust with the mediating role of performance audit quality (Case study: Court of Audit). Audit Science, 20(80), 315-332.

Annelin, A., & Che, L. (2023). Audit team distance and audit quality threatening behavior. Auditing: A Journal of Practice & Theory, 43(1), 27-49. https://doi.org/10.2308/AJPT-2019-514

Armon Manesh, Z., & Pourkhorshid, H. (2025). The impact of using artificial intelligence in auditing on financial reporting quality with the moderating role of auditor experience. Accounting, Finance and Computational Intelligence, 3(3), 1-15.

Azghandi, M. M., Jabbari, S., Ranjbar, H. R., & Al-janabi, A. (2023). The Effect of Social Capital on Auditor's Performance. Journal of Risk and Financial Management, 16(2), 119. https://doi.org/10.3390/jrfm16020119

Bagherabadi, S. M., & Nikomaram, H. (2023). Social trust, ethical identity, and commercialization of the auditing profession. Professional Auditing Research, 3(12), 128-141.

Bakhtiari, J., Pourzamani, Z., & Royaee, R. (2020). Social capital and auditor independence: A professionalism approach. Scientific Journal of Management Accounting, 13(47).

Banimahd, B., & Darvish, H. (2016). Social trust and auditors' attitude towards independence. Management Accounting and Auditing Knowledge, 5(19), 17-26.

Bonabi Ghadim, R., & Vaez, S. A. (2021). Investigating the relationship between corporate social responsibility index and comparability of accounting information in corporate life cycle stages. Accounting and Auditing Reviews, 28(1), 1-30.

Branco, M. C., & Delgado, C. (2012). Business, social responsibility, and corruption. Journal of Public Affairs, 12(4), 357-365. https://doi.org/10.1002/pa.1426

Defond, M. L., Li, Z., Wong, T. J., & Wu, K. (2024). Competence vs. Independence: Auditors' connections with members of their clients' business community. Journal of Accounting and Economics, 78(1), 1-28. https://doi.org/10.1016/j.jacceco.2024.101702

Du, X., Xiao, L., & Du, Y. (2022). Does CEO-auditor dialect connectedness trigger audit opinion shopping? Evidence from China. Journal of Business Ethics, 1-36. https://doi.org/10.1007/s10551-022-05126-w

Esmailzadeh, R., & Nazari, R. (2024). Explaining the relationships between social trust, individual values, and market orientation in the auditing profession. Applied Research in Financial Reporting, 13(1), 151-175.

Farhadi Touski, O., & Doustian, R. (2025). Developing New Technologies in Internal Auditing with the Help of Artificial Intelligence: Deep Learning Enables Anomaly Detection in Financial Accounting Data. Investment Knowledge, 14(55), 597-612.

Gao, Z., Li, L., & Lu, L. Y. (2021). Social Capital and managers' use of corporate resources. Journal of Business Ethics, 168, 593-613. https://doi.org/10.1007/s10551-019-04223-7

Hekmat, H., Alizadeh, S., & Heidarzadeh Khalifeh Kandi, V. (2023). The relationship of social responsibility disclosure on audit operations of the company. Accounting and Social Interests, 13(3), 93-114.

Hojjati, M. (2024). Investigating the impact of social trust on financial reporting quality and management overconfidence of companies listed on the Tehran Stock Exchange. The 10th International Conference on Management and Accounting Sciences, Tehran.

Jadid, R., Pakmaram, A., Rezaei, N., & Abdi, R. (2025). The role of social trust structures in auditors' ethical responsibility. International Journal of Nonlinear Analysis and Applications, 16(7), 121-133.

Kuo, N., & Lee, C. (2024). Social trust and the choices to provide audited financial statements by private firms in emerging markets. The British Accounting Review, 56(2), 101268. https://doi.org/10.1016/j.bar.2023.101268

Kuo, N., Li, S., & Jin, Z. (2023). Social trust and the demand for audit quality. Research in International Business and Finance, 65, 101931. https://doi.org/10.1016/j.ribaf.2023.101931

Lai, K.-W. (2023). Differential spillover effects of different non-audit fees on audit report lag. Journal of Applied Accounting Research, 24, 1-24. https://doi.org/10.1108/JAAR-08-2021-0198

Mohseni, E., & Pouraghajan, A. (2024). Investigating the role of social trust and corporate social responsibility with structural equation modeling approach. Accounting and Auditing Research, 16(61), 125-144.

Rashid, C. A., & Sabir Jaf, R. A. (2023). The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information. Interdisciplinary Journal of Management Studies, 16(4), 927-945. https://doi.org/10.25007/ajnu.v12n4a1698

Safari Gerayli, M., & Valian, H. (2018). Designing a model and evaluating the capabilities of audit firms in promoting social trust. Value and Behavioral Accounting, 3(6), 65-104. https://doi.org/10.29252/aapc.3.6.65

Sampet, J., Sarapaivanich, N., & Wanchuplow, J. (2025). Bridging the Distance: Spatial and Social Factors Influencing Audit Quality and Auditor Independence in Small and Medium-Sized Enterprises. Journal of Risk and Financial Management, 18(7), 374. https://doi.org/10.3390/jrfm18070374

Sheikh, N. (2025). The effect of applying artificial intelligence on financial reporting quality: The mediating role of user trust in accounting systems. Accounting, Finance and Computational Intelligence.

Su, K., & Huang, H. J. (2025). Do auditors value social trust? Evidence from China. Applied Economics, 57(19), 2441-2458. https://doi.org/10.1080/00036846.2024.2325374

Waerness, K., Solstad, E., & Bertheussen, B. A. (2023). Trust-based management control in inter-organizational relationships. Journal of Management Control, 34, 317-346. https://doi.org/10.1007/s00187-023-00357-y

Zhang, Q., Ding, R., Ding, W., & Cao, W. (2025). Societal trust and information timeliness: international evidence. The European Journal of Finance, 31(3), 231-259. https://doi.org/10.1080/1351847X.2024.2376719