بررسی رابطه تجربه قبلی مدیریت مدیران ارشد با اجتناب مالیاتی در بورس اوراق بهادار تهران

Aghaei, M. A., Hassani, H., & Bagheri, H. (2018). The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange. Empirical Studies in Financial Accounting, 14(57), 24-47.

Alshrouf, M. (2019). The effect of tax audit using the computer on tax non-compliance in Palestine. International Journal of Academic Research in Business and Social Sciences, 9(3), 296-304. https://doi.org/10.6007/IJARBSS/v9-i3/5678

Azadi, K., Hamid, A., Mohammadjavad, T., & Hamid, K. (2022). The Effect of Financial Statement Readability on Stock Price Crash Risk and Shareholder Behavior. Financial Accounting Knowledge, 8(1), 121-144.

Bagdad, M. A., Noor, R. M., Hamid, N. A., & Aziz, R. A. (2017). Factors affecting tax gap: Evidence from tax audit cases. Global Conference on Business and Economics Research, Bangi.

Bolourchi, S. (2022). The Impact of Board Independence on the Quality of Public Disclosure in Annual Reports of Listed Companies. Applied Research in Management and Humanities, 3(8), 95-107.

Cassell, C. A., Myers, L. A., Schmardebeck, R., & Zhou, J. (2018). The monitoring effectiveness of co‐opted audit committees. Contemporary Accounting Research, 35(4), 1732-1765. https://doi.org/10.1111/1911-3846.12429

Cipek, K. (2021). The Impact of Digitalisation on Tax AuditT2 - WCLF Tax und IP Gesprächsband 2019: Immaterielle Werte als zentrale Komponente internationaler Steuerstrategien. In (pp. 59-73). https://doi.org/10.1007/978-3-658-32073-7_5

Downing, J., & Langli, J. C. (2019). Audit exemptions and compliance with tax and accounting regulations. Accounting and Business Research, 49(1), 28-67DO - 10.1080/00014788.00012018.01442707.

Enofe, A., Embele, K., & Obazee, E. P. (2019). Tax audit, investigation, and tax evasion. Journal of Accounting and Financial Management, 5(4), 47-66.

Francis, A., & Bishagazi, K. P. (2022). Determine the Effect of Subjective Norms on Tax Compliance among Small and Medium Enterprises (SMEs) in Mbugani and Igogo wards in Nyamagana District. International Journal of Engineering, Business and Management, 6(1). https://doi.org/10.22161/ijebm.6.1.1

Ghasemi, M., Abedi, S., & Mohtashami. (2022). Providing a Tax Evasion Prediction Model for Businesses Based on Data Mining Techniques. Tax Research Journal, 30(56), 7-30. https://doi.org/10.52547/taxjournal.30.56.1

Harelimana, J. B. (2018). Effect of tax audit on revenue collection in RwandaJO - Global Journal of Management and Business Research. 18(D2), 1-11.

Hashemzadeh, A., Akbari, F., & Sharifi, M. (2018). Aligning Iran's tax policies with global experiences in tax avoidance. Journal of Economy and Development Planning, 27(3), 103-124.

Hossain, M. S. (2024). Tax Avoidance and Tax Evasion: Current Insights and Future Research Directions From an Emerging Economy. Asian Journal of Accounting Research, 9(3), 275-292. https://doi.org/10.1108/ajar-09-2023-0305

Jabbari, A., Akbarpour Gajlar, M., Moradkhani, N., & Zeinali, Z. (2018). Examining the Relationship Between Tax Avoidance and Economic Growth in Iran with a Human Capital Approach. Economic Research and Policies, 28(88), 151-176.

Khajavi, S., Valipour, H., & Kaviani, H. (2018). Examining the Role and Motivation of the Board of Directors in Corporate Tax Avoidance. Financial Accounting Knowledge, 5(2), 59-84.

Kohan Del, Z., Talebnia, G., & Nikoumaram, H. (2020). Examining the Impact of Mental Accounting on Tax Compliance of Self-Employed Auditors in the Presence of Certain Mediating Factors. Stock Exchange, 13(51), 190-208.

Mnif, Y., & Znazen, O. (2020). Corporate governance and compliance with IFRS 7: The case of financial institutions listed in Canada. Managerial Auditing Journal, 35(3), 448-474. https://doi.org/10.1108/MAJ-08-2018-1969

Mohammadi, M., & Khosropour, A. (2022). The Impact of Financial Reporting Readability on Stock Liquidity with Emphasis on the Role of Agency Costs. Quarterly Scientific Journal of New Research Approaches in Management and Accounting, 6(84), 211-227.

Muhtar, M., Payamta, P., Sutaryo, S., & Amidjaya, P. G. (2020). Government Accrual-Based Accounting Standards Implementation in Indonesia: The Role of Local Government Internal Audit. Scientific Papers of the University of Pardubice. Series D, Faculty of Economics & Administration, 28(3). https://doi.org/10.46585/sp28031107

Nguyen, L. T., Nguyen, A. H. V., Le, H. D., Le, A. H., & Truong, T. T. V. (2020). The factors affecting corporate income tax non-compliance: A case study in Vietnam. The Journal of Asian Finance, Economics and Business, 7(8), 103-115. https://doi.org/10.13106/jafeb.2020.vol7.no8.103

Nugrahanto, A., & Alhadi, I. (2021). A Tax Audit Quality: An Empirical Analysis of the Use of Information Technology, Competence, Task Complexity And Time Pressure. Info artha, 5(2), 75-92. https://doi.org/10.31092/jia.v5i2.1380

Ogunwole, A. E., Adebayo, A. M., Olaiya, L. A., & Omotayo, G. O. (2020). Effect of Tax Audit on Revenue Collection in Nigeria. KIU Journal of Humanities, 5(1), 87-98.

Olaoye, C. O., & Ekundayo, A. T. (2019). Effects of tax audit on tax compliance and remittance of tax revenue in Ekiti State. Open Journal of Accounting, 8(1), 1-17. https://doi.org/10.4236/ojacct.2019.81001

Rabiei, K., Fazeli, M., & Ahmadi Khosh Abri, A. (2023). Presenting a Comprehensive Model of Electronic Tax Collection to Reduce Tax Evasion with an ISM Approach in Public Sector Accounting. Management Accounting and Auditing Knowledge, 10(2), 228-244. https://doi.org/10.30473/GAA.2024.70685.1717

Rathnasamy, S., & Mahabeer, V. (2021). The impact on auditors of non-compliance with laws and regulations. Jurnal Akuntansi dan Auditing Indonesia, 107-114. https://doi.org/10.20885/jaai.vol25.iss2.art1

Ratu, M. K., & Siregar, S. V. (2019). Does Managerial Ability and Corporate Governance Mitigate Tax Avoidance Activities When Environmental Uncertainty Is Considered? https://doi.org/10.2991/iconies-18.2019.66

Rezaei Pitenooi, Y., & Mehdi, S. (2018). Financial Reporting Readability and the Probability of Fraudulent Financial Reporting. Financial Accounting Knowledge.

Rosid, A., Evans, C., & Tran-Nam, B. (2018). Tax non-compliance and perceptions of corruption: Policy implications for developing countries. Bulletin of Indonesian Economic Studies, 54(1SP - 25), 60. https://doi.org/10.1080/00074918.2017.1364349

Rosid, A., Evans, C., & Tran-Nam, B. (2019). Perceptions of corruption and tax non-compliance behaviour: Policy implications for developing countries. https://doi.org/10.2139/ssrn.3317994

Saeed, S., Zubair, Z. A., & Khan, A. (2020). Voluntary Tax Compliance and the Slippery Slope Framework. Journal of Accounting and Finance in Emerging Economies, 6(2), 571-582. https://doi.org/10.26710/jafee.v6i2.1253

Sanni, M., Aliu, I. D., & Olanrewaju, Y. E. (2020). Board characteristics and International Financial Reporting Standards (IFRS) compliance among Nigerian listed companies: mixed method approach. Global Journal of Accounting, 6(1), 24-40.

Surifah, S. (2023). The Impact of Shareholders, Intellectual Capital, Auditor Reputation, and Liabilities Level on Tax Evasion in Indonesian Manufacturing Companies. International Journal of Finance & Banking Studies (2147-4486), 12(2), 87-97. https://doi.org/10.20525/ijfbs.v12i2.2771

Tayefe, S. D. M., Rezaei, F., & Ahmadi, S. A. (2019). Ranking Factors Affecting Corporate Tax Avoidance. Value and Behavioral Accounting, 4(7), 309-341. https://doi.org/10.29252/aapc.4.7.309

Tuljannah, A. (2023). Tax Avoidance: The Role of Managerial Ability and CEO Overconfidence. Wahana Riset Akuntansi, 11(2), 141. https://doi.org/10.24036/wra.v11i2.124639

Wen, W., Cui, H., & Ke, Y. (2020). Directors with foreign experience and corporate tax avoidance. Journal of Corporate Finance, 62, 101624. https://doi.org/10.1016/j.jcorpfin.2020.101624

Widuri, R. (2023). Preventing Tax Evasion: The Moral Strength of Taxpayers and the Power of Tax Authorities. Jurnal Akuntansi Dan Keuangan, 25(2), 91-100. https://doi.org/10.9744/jak.25.2.91-100