حساس یگانه، یحیی. (1395). تأثیر سازوکارهای حاکمیت شرکتی بر کیفیت حسابرسی و مدیریت سود واقعی، پژوهشهای تجربی حسابداری، 5 (20): 45-23.
دیلمی، صفیه؛ صفری گرایلی، مهدی (1395). بررسی رابطه کیفیت حاکمیت شرکتی و نوسان بازده سهام، پژوهشهای تجربی حسابداری، 6 (21): 126-115.
Abd-Elsalam, O. H. and Weetman, P. (2003) , Introducing international accounting standards to an emerging capital market: relative familiarity and language effect in Egypt, Journal of International Accounting, Auditing and Taxation: 12. 63–84.
Afify, H. A. E. (2009) , Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt, Journal of Applie Accounting Research: 10 (1). 56–86.
Al-Ajmi, J. (2008) , Audit and reporting delays: Evidence from an emerging market Advances in Accounting: 24 (1) , 217–226.
Allegrini, M. and Greco, G. (2011) , Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies, Journal of Management and Governance: 17 (1) ,187-216.
Arcay, M. B. and Vazquez, M. M. (2005) , Corporate characteristics, governance rules and the extent of voluntary disclosure in Spain, Advances in Accounting: 21, 299 –331.
Bamber, E. M. , Bamber, L. S. and Schoderbek, M. P. (1993) , Audit structure and other determinants of audit reporting: An empirical analysis, Auditing: A Journal of Practice and Theory: 12 (1). 1–23.
Cerbioni, F. and Parbonetti, A. (2007) , Exploring the effects of corporate governance on intellectual capital disclosure: An analysis of European biotechnology companies, European Accounting Review: 16 (4) ,. 791–826.
Dahawy, K. and Conover, T. (2007) , Accounting disclosure in companies listed on the Egyptian stock exchange, Middle Eastern Finance and Economics: 1. 1–20.
Dahawy, K. and Samaha, K. (2010) , An investigation of the views and perceptions of external users of corporate annual reports in emerging economies: the case of Egypt, International Journal of Accounting and Finance: 2 (3-4). 331–367.
Daylami, S. , safari, M. (2016). The Relation between Corporate Governance Quality and Stock Return Volatility. Empirical Research in Accounting: 6 (1) , 115-136. (In Persian)
Ettredge, M. L. , Li, C. and Sun, L. (2006) , the impact of SOX Section 404 internal control quality assessment on audit delay in the SOX eraAuditing: A Journal of Practice and Theory: 25 (1) , 1–23.
Gul, F. A. and Leung, S. (2004) , Board leadership, outside directors’ expertise and voluntary corporate disclosures, Journal of Accounting and Public Policy: 23 (5). 351–379.
Habib, A. and Bhuiyan, M. B. (2011) , Audit firm industry specialization and the audit report lag, Journal of International Accounting, Auditing and Taxation: 20. 32– 44.
Hasas Yeganeh, Y. (2016). The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management. Empirical Research in Accounting: 5 (4) , 23-45. (In Persian)
Henderson, B. C. and Kaplan, S. E. (2000) , Research notes: An examination of audit report lag for banks: A panel data approach, Auditing: A Journal of Practice & Theory: 19 (2). 159–174.
Hidalgo, R. , García-Meca, E. & Martínez, I. (2010) , Corporate governance and intellectual pital disclosure, Journal of Business Ethics,. 100 (3) , 483-495.
Ho, S. M. and Wong, K. S. (2001) , A study of the relationship between corporate governance structures and the extent of voluntary disclosure, Journal of International Accounting, Auditing and Taxation: 10 (1). 139–156.
Huafang, X. and Jianguo, Y. (2007) , Ownership structure, board composition and corporate voluntary disclosure: evidence from listed companies in China, Managerial Auditing Journal: 22 (6). 604 –619.
Jaggi, B. and Tsui, J. (1999) , Determinants of audit report lag: Further evidence from Hong Kong, Accounting and Business Research: 30 (1). 17–28.
Khlif, H. , Samaha, K. and Azzam, I. (2015) , Disclosure, ownership structure, earnings announcement lag and cost of equity capital in emerging markets, Journal of Applied Accounting Research: 16 (1). 28 – 57.
Knechel, W. and Pyne, J. (2001) , Additional evidence on audit report lag, Auditing: A Journal of Practice & Theory: 20, 137–146.
Leventis, S. Weetman, P. and Caramanis, C. (2005) , Determinants of audit report lag: Some evidence from the Athens Stock Exchange, International Journal of Auditing: 9 (1). 45–58.
McMullen, D. A. and Raghunandan, K. (1996) , Enhancing audit committee effectiveness, Journal of Accountancy: 182 (2). 7–81.
MOEFT (1997) Ministry of Economics and Foreign Trade, The Egyptian Accounting Standards, Ministerial Decree No. 503/1997, Cairo, The Middle East Library for Economic Services, Meles (in Arabic).
Mohamad-Nor, M. N. , Shafie, R. and Wan-Hussin, WN. (2010) , Corporate governance and audit report lag in Malaysia, Asian Academy of Management Journal of Accounting and Finance: 6 (2). 57–84.
Ng, P. P. H. and Tai, B. Y. K. (1994) , An empirical examination of the determinants of audit delay in Hong Kong, British Accounting Review: 26 (1). 43–59.
Owusu-Ansah, S. and Leventis, S. (2006). Timeliness of corporate annual financial reporting in Greece. European Accounting Review: 15 (2). 273-287.
Samaha, K (2005) , International accounting standards in an emerging capital market: a study of compliance and factors explaining compliance in listed Egyptian companies, unpublished PhD thesis, University of Manchester, UK.
Samaha, K. & Hegazy, M. (2010) , An empirical investigation of the use of ISA 520 analytical procedures among Big 4 versus non-Big 4 audit firms in Egypt”, Managerial Auditing Journal: 25 (9). 882-911.
Samaha, K. , Dahawy, K, Stapleton, P. and Conover, T. (2009) , Progressing Egypt towards convergence with IFRS: an agenda for future research, Journal of Current Research in Global Business, Fall: 12 (18). 54–65.
Samaha, K. , Dahawy, K. , Hussainey, K. and Stapleton, P. (2012) , The extent of corporate governance disclosure and its determinants in a developing market: the case of Egypt, Advances in Accounting: 28 (1). 168-178.
Samaha, K. and Dahawy, K. (2011) , An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience, International Journal of Accounting, Auditing and Performance Evaluation: 7 (½,). 61–93.
Samaha, K. and Stapleton, P. (2008) , Compliance with international accounting standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges, Afro-Asian Journal of Finance and Accounting: 1 (1). 40–66.
Samaha,K. , & Khlif, H. (2017). Audit-related attributes, Regulatory Reforms and Timely Disclosure: Further Evidence from an Emerging Market, Journal of Financial Reporting and Accounting: 15 (2) ,158-179
Shahid, S. (2003) , The impact of globalization on capital markets: the Egyptian case, The Arab Bank Review: 5 (2). 7–15.
Spathis, C. T. (2003) , Audit qualification, firm litigation, and financial information: an empirical analysis in Greece, International Journal of Auditing: 7 (1). 1–15.
)