اثر نوع تغییر و شکل جانشینی مدیرعامل بر تأخیر در ارائه گزارش حسابرسی در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

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Berns, J. P., Gupta, V. K., Schnatterly, K. A., & Steele, C. R. (2021). Chief Executive Officer Dismissal: A Multidisciplinary Integration and Critical Analysis. Group & Organization Management, 46(2), 362-398. https://doi.org/10.1177/1059601120987452

Bolor-Erdene, B., Jung, K., Lee, W. J., Park, S., & Sunwoo, H. Y. (2024). CEO Locality and Audit Fees. International Journal of Auditing, 28(1), 44-61. https://doi.org/10.1111/ijau.12313

Brockman, P., Krishnan, G., Lee, H. S., & Salas, J. M. (2022). Implications of CEO Succession Origin and In-House Experience for Audit Pricing. Journal of Accounting, Auditing & Finance, 37(1), 173-204. https://doi.org/10.1177/0148558X19832104

Cai, Y., & Li, M. (2022). CEO-CFO Tenure Consistency and Audit Fees. Pacific-Basin Finance Journal, 73(C), 101779. https://doi.org/10.1016/j.pacfin.2022.101779

Chao, C. L. (2022). CEO Turnover and Audit Pricing: The Role of Media Tone. Managerial Auditing Journal, 37(6), 721-741. https://doi.org/10.1108/MAJ-03-2021-3061

Cheng, J., Cummins, J. D., & Lin, T. (2021). Earnings Management Surrounding Forced CEO Turnover: Evidence from the U.S. Property-Casualty Insurance Industry. Review of Quantitative Finance and Accounting, 56(3), 819-847. https://doi.org/10.1007/s11156-020-00910-z

Choi, H., Karim, K., & Tao, A. (2023). CEO Origin and Stock Price Crash Risk: Insider versus Outsider CEOs. Corporate Governance: An International Review, 31(1), 105-126. https://doi.org/10.1111/corg.12442

Islam, M. S., McCumber, W., Farah, N., & Qiu, H. (2023). CEO Network Connections and the Timeliness of Financial Reporting. Accounting Horizons, 37(4), 117-147. https://doi.org/10.2308/HORIZONS-2021-056

Kavadis, N., Heyden, M. L. M., & Sidhu, J. S. (2022). Fresh in the Saddle: The Influence of a New CEO's Vision and Origin, and CEO Succession Type on Market Actors' Reactions. Long Range Planning, 55(2), 102050. https://doi.org/10.1016/j.lrp.2020.102050

Kim, M. (2021). Effects of Managerial Overconfidence and Ability on Going-Concern Decisions and Auditor Turnover. Advances in Accounting, 54(C), 100549. https://doi.org/10.1016/j.adiac.2021.100549

Kim, Y. C., Kim, J., & Seol, I. (2024). CEO Turnover and the Engagement Quality Reviewer's Audit Effort. Journal of Accounting, Auditing & Finance, 39(1), 205-224. https://doi.org/10.1177/0148558X211054999

Liu, R., Li, C., & Huo, M. (2023). The Impact of Chief Executive Officer Turnover on Strategic Change: A Model of Mediating Effect and Joint Moderating Effect. China Finance Review International, 13(4), 633-666. https://doi.org/10.1108/CFRI-03-2021-0055

Liu, X. (2020). Impression Management against Early Dismissal? CEO Succession and Corporate Social Responsibility. Corporate Social Responsibility and Environmental Management, 27(2), 999-1016. https://doi.org/10.1002/csr.1861

Ma, Z., Wang, R., & Zhou, K. (2021). Generalist CEOs and Audit Pricing. Auditing: A Journal of Practice & Theory, 40(4), 123-147. https://doi.org/10.2308/AJPT-18-086

Mehrani, K., Nazari, H., & Ghasemi Fard, M. R. (2020). Managerial Ability and Financial Reporting Timeliness [In Persian]. Journal of Accounting Advances, 12(1), 323-351.

Mitra, S., Song, H., Lee, S. M., & Kwon, S. H. (2020). CEO Tenure and Audit Pricing. Review of Quantitative Finance and Accounting, 55(2), 427-459. https://doi.org/10.1007/s11156-019-00848-x

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.

Oradi, J. (2021). CEO Succession Origin, Audit Report Lag, and Audit Fees: Evidence from Iran. Journal of International Accounting, Auditing and Taxation, 45(C), 100414. https://doi.org/10.1016/j.intaccaudtax.2021.100414

Rasaei, I., & Mousavi Shiri, M. (2020). The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor's Dependency during Financial Crises. Iranian Journal of Accounting, Auditing and Finance, 4(1), 19-34.

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

Sulimany, H. G. H. (2023). Ownership Structure and Audit Report Lag of Saudi Listed Firms: A Dynamic Panel Analysis. Cogent Business & Management, 10(2), 2229105. https://doi.org/10.1080/23311975.2023.2229105

Suwardi, E., & Saragih, A. H. (2023). The Effect of Tax Risk on Audit Report Delay: Empirical Evidence from Indonesia. Cogent Business & Management, 10(2), 2192315. https://doi.org/10.1080/23311975.2023.2192315

Zhong, R., Li, Y., & Wang, Y. (2021). Multiple Large Shareholders, Control Contests, and Forced CEO Turnover. Emerging Markets Review, 48(C), 100816. https://doi.org/10.1016/j.ememar.2021.100816