چارچوب رویه‌های زمینه‌ای حسابداری خلاقانه مثبت‌گرا: رویکرد نظریه داده‌بنیاد

Abed, I. A., Hussin, N., Ali, M. A., Haddad, H., Shehadeh, M., & Hasan, E. F. (2022). Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review. Risks, 10(4), 1-25.

Adámiková, E., & Čorejová, T. (2021). Creative Accounting and the Possibility of Its Detection in the Evaluation of the Company by Expert. Journal of Risk and Financial Management, 14(7), 1-12.

Akpanuko, E. E., & Umoren, N. J. (2018). The Influence of Creative Accounting on the Credibility of Accounting Reports. Journal of Financial Reporting and Accounting, 16(2), 292-310. https://doi.org/10.1108/JFRA-08-2016-0064

Asmara, S. K. R. D., & Siska. (2025). The Motives Behind Creative Accounting: The Influence of Internal Company Factors. Journal of Islamic Finance and Accounting Research, 4(1), 21389. https://doi.org/10.25299/jafar.2025.21389

Birkey, R., & Hausserman, C. (2019). Inducing Creativity in Accountants' Task Performance: The Effects of Background, Environment, and Feedback. In T. G. Calderon (Ed.), Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 22, pp. 109-133). Emerald Publishing Limited. https://doi.org/10.1108/S1085-462220190000022006

Chahardeh-Cheriki, M., Bolo, G., Raeisi-Vanani, I., Babajani, J., & Taghavifard, M. T. (2022). Identifying and Ranking Creative Accounting Indicators Using the Analytic Network Process Technique. Accounting and Social Interests, 12(1), 21-40.

Gupta, C. M., & Kumar, D. (2020). Creative Accounting a Tool for Financial Crime: A Review of the Techniques and Its Effects. Journal of Financial Crime, 27(2), 397-411. https://doi.org/10.1108/JFC-06-2019-0075

Hashem, I. S., & Saleh Mahdi, M. J. (2024). The Impact of Creative Accounting Methods on the Credibility of Financial Statements. International Journal of Business and Management Sciences, 4(5), 191-204. https://doi.org/10.55640/ijbms-04-05-15

Kalalian-Moghadam, H., Maharti, Y., Ashrafi, M., & Khorakian, A. (2020). Identifying Factors Affecting Opportunity Recognition for Creating Social Value in Iran: Grounded Theory with an Emergent (Glaserian) Approach. Social Sciences, Ferdowsi University of Mashhad, 17(1), 87-141.

Kamau, C. G., & Murori, C. K. (2024). Characteristics of Creative Accounting: A Multifaceted Literature Analysis. World Journal of Advanced Research and Reviews, 23(1), 2035-2043. https://doi.org/10.30574/wjarr.2024.23.1.2177

Mansour, L., & Spătariu, E. (2025). Creative Accounting in Financial Reporting. Ovidius University Annals, Economic Sciences Series, 24(2), 567-574. https://doi.org/10.61801/OUAESS.2024.2.74

Mardan, F. N. (2025). The Effect of Creative Accounting on the Reliability of Financial Reports The 5th International Scientific Conference on Administrative and Financial Sciences (CIC-ISCAFS'2025), https://doi.org/10.24086/icafs2025/paper.1742 https://doi.org/10.24086/icafs2025/paper.1742

Olojede, P., & Erin, O. (2021). Corporate Governance Mechanisms and Creative Accounting Practices: The Role of Accounting Regulation. International Journal of Disclosure and Governance, 18(2), 207-222.

Pourghaffar, J., & Eghbal Mazraeh, A. (2025). The Relationship between Creative Accounting and Corporate Bankruptcy in Companies Listed on the Tehran Stock Exchange. First National Conference on Professional Ethics and Social Responsibility in Management and Financial Sciences with an Islamic Approach, Urmia. https://civilica.com/doc/2441573

Qashqai, A., & Bigler, K. (2019). The Position of Creative Accounting among Iranian Auditors with Emphasis on the Code of Ethics and Professional Conduct in Auditing. Accounting and Management Perspective, 2(20), 100-113.

Saleh, M. M. A., Jawabreh, O., & Abu-Eker, E. F. M. (2021). Factors of Applying Creative Accounting and Its Impact on the Quality of Financial Statements in Jordanian Hotels: Sustainable Practices. Journal of Sustainable Finance & Investment. https://doi.org/10.1080/20430795.2021.1962662

Senn, J., Luque-Vílchez, M., & Larrinaga, C. (2022). The Role of Accounting in the Assessment of Knowledge Production from a Multi-Stakeholder's Perspective. Sustainability Accounting, Management and Policy Journal, 13(5), 1033-1059. https://doi.org/10.1108/SAMPJ-10-2021-0437

Setijaningsih, H. T. (2025). The Impact of Creative Accounting on Company's Value of Banking Industry in Indonesia with Good Corporate Governance and Managerial Ownership as Moderating Variable. Journal of Information Systems Engineering and Management, 10(28s). https://doi.org/10.52783/jisem.v10i28s.4370

Supriya, K., & Vidhi, B. (2018). A Comprehensive Review of Literature on Creative Accounting. International Journal of Business Insights and Transformation, 10(1), 46-60.

Susmuş, T., & Demirhan, D. (2020). Creative Accounting: A Brief History and Conceptual Framework. Akademik Bakış Dergisi, 2(3), 1-20.

Ustinova, Y., Gupta, C. M., & Shaposhnikov, A. (2022). Creative Accounting Detection Methods: Foreign Experience. Advances in Social Science, Education and Humanities Research, 632(2), 193-219.