پورحیدری، امید؛ سروستانی، امیر (1392). شناسایی و تبیین عوامل مؤثر بر مدیریت مالیات. دانش حسابداری، 4(12)، 110-89.
حسنی‌القار، مسعود؛ شعری‌آناقیز، صابر. (1396). بررسی تأثیر توانایی مدیریت بر اجتناب مالیاتی. دانش حسابداری، 1(8)، 134-107.
خالقی، ابوالفتح؛ سیفی قره‌یتاق، داود. (1394). رویکرد نظام کیفری ایران به جرم فرار مالیاتی. پژوهشنامه مالیات، 28(76)، 207-181.
داوری، علی؛ رضازاده، آرش. (1395). الگو‌سازی معادلات ساختاری با نرم افزار PLS. تهران: سازمان انتشارات جهاد دانشگاهی.
رحمانی، علی؛ علی‌پور، شراره. (1389). ﻣﻮاﻧﻊ ﭘﺬﻳﺮش اﺳﺘﺎﻧﺪاردﻫﺎی ﺑﻴﻦالمللی حسابداری در اﻳﺮان. مطالعات تجربی حسابداری مالی، 7(27)، 99-75.
سپاسی، سحر؛ پارساپور، محمدرضا؛ رضایت، محیا. (1395). طراحی مدل تأثیر بعد اقتصادی مسئولیت اجتماعی بر اجتناب مالیاتی با استفاده از رویکرد معادلات ساختاری. پژوهشنامه مالیات، 35(83)، 178-157.
صدقی، عباس؛ سید جوادین، سید رضا؛ مطلبی، داود؛ حسینی، سید جابر؛ یزدانی، حمید رضا. (1387). ﺑﺮرﺳﻲ ﻣﻘﺎﻳﺴﻪای ﻣﺪلﻫﺎی شاخص رضایت مشتری و ارائه مدلی برای سنجش رضایت مؤدیان مالیاتی سازمان امور مالیاتی کشور. مدیریت بازرگانی، 1(2)، 118-101.
عرب‌صالحی، مهدی؛ کاظمی‌نوری، سپیده. (1393). تأثیر هزینه‌های نمایندگی بر حساسیت سرمایه‌گذاری جریان‌های نقدی. دانش حسابداری، 5(17)، 118-97.
غلامی‌کیان، علیرضا؛ فقیه، محسن. (1396). تأثیر اجتناب مالیاتی بر قدرت پیش‌بینی سود (مطالعه موردی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران). پژوهشنامه مالیات، 33(81)، 244-227.
کریمی پتانلار، سعید؛ گیلک حکیم آبادی، محمد تقی؛ نوچمنی، فاضل. (1394). بررسی تأثیر اثربخشی دولت بر کاهش فرار مالیاتی در کشورهای منتخب. پژوهشنامه مالیات، 27(75)، 90-63.
مشایخی، بیتا؛ سیدی، سیدجلال. (1394). راهبری شرکتی و اجتناب مالیاتی. دانش حسابداری، 6(20)، 103-83.
مجتهدزاده، ویدا؛ ابوحمزه، مینا؛ میرزایی، محمد مهدی. (1394). تأثیر کیفیت افشاء شرکتی بر کاهش گریز مالیاتی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. پژوهش‌های تجربی حسابداری، 4(15)، 21-1.
مهام، کیهان؛ حیدرپور، فرزانه؛ آقایی قهی، علیرضا. (1390). بررسی مزایا و معایب پذیرش استانداردهای بین‌المللی گزارشگری مالی به‌عنوان استانداردهای حسابداری ایران. پژوهش‌های تجربی حسابداری، 1(3)، 105-87.
ناصری، احمد؛ مختاری، مهدی؛ زارعی، حمید. (1396). تأثیر به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی بر نظام مالیاتی ایران. پژوهش‌های تجربی حسابداری، 6(24)، 175-151.
نمازی، محمد. (1382). نقش پژوهش‌های کیفی در علوم انسانی. جغرافیا و توسعه، 1(1)، 87-63.
References
Ahmed, K., Chalmers, K., Khlif, H. (2013). A meta-analysis of IFRS adoption effects. The International Journal of Accounting, 48(2), 173–217.
Amidu, M., Yorke, S. M., Harvey, S. (2016). The effects of financial reporting standards on tax avoidance and earnings quality: A case of an emerging economy. Journal of Accounting and Finance, 16(2), 129-150.
Arab Salehi, M., Kazemi, S. (2014). The effect of agency costs on cash flow investment sensitivity. Journal of Accounting Knowledge, 5(17), 97-118 [In Persian].
Atwood, T.J., Drake, M.S., Myers, J.N., Myers, L.A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. The Accounting Review, 87(6), 1831-1860.
Ball, R. (2006). International financial reporting standards (IFRS): Pros and cons for investors. Accounting and Business Research, 36(1), 5-27.
Barth, M.E., Landsman, W.R., Lang, M.H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467–498.
Barth, M., Clinch, G. (2007). Scale effects in capital markets-based accounting research. Journal of Business Finance and Accounting, 36(3), 253-288.
Barth, M.E., Landsman, W., Lang, M., Williams, C. (2006). Accounting quality: international accounting standards and US GAAP. Manuscript, Stanford University.
Baron, R.M., Kenny, D.A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51, 1173-1182.
Braga, R.N. (2016). Effects of IFRS adoption on tax avoidance. International Conference in Accounting, 28(75), 407-424.
Carrol, A. (1991). The pyramid of corporate social responsibility: towards the Moral management of organizational stakeholders. BusinessHorizons, 34(4), 39-48.
Christensen, S., Murphy, R. (2004). The social irresponsibility of corporate tax avoidance: Taking CSR to the bottom line. Development, 47(3), 37–44.
Christian, R.C., Alm, J. (2014). Empathy, sympathy, and tax compliance. Journal of Economic Psychology, 40(1), 62–82.
Daske, H. (2006). Economic benefits of adopting IFRS or US-GAAP: Have the expected cost of equity capital really decreased? Journal of Business Finance and Accounting, 33(34), 329–373.
Davari, A., Rezazadeh, A. (2016). Modeling structural equations with PLS software. Tehran: Academic Jahad Publishing Organization [In Persian].
Desai, M.A. (2005). The degradation of reported corporate profits. Journal of Economic Perspectives, 19(4), 171-192.
Desai, M., Dharmapala, D. (2009). Earnings management, corporate tax shelters, and book-tax alignment. National Tax Journal, 62(1), 169-186.
Freedman, J. (2008). Financial and tax accounting: transparency and “truth”. Forthcoming Schön (ed) Tax and Corporate Governance.
Gammie, M., Giannini, S., Lemm, A., Oestreicher, A., Parascandolo, P., Spengel, C. (2005). Achieving a common consolidated corporate tax base in the EU, Brussels, CEPS.
Gavana, G., Guggiola, G., Marenzi, A. (2010). Tax impact of international financial reporting standards: Evidence from a sample of Italian Companies. Working Paper, Università degli Studi dell'Insubria.
Gholami, A., Faghih, M. (2017). The impact of tax avoidance on earnings forecasting power (the case of listed companies in Tehran Stock Exchange). Journal of Taxation, 33(81), 227-244 [In Persian].
Grossman, A.M., Smith, L.M., Tervo, W. (2013). Measuring the impact of international reporting standards on market performance of publicly traded companies. Advances in Accounting, 29(2), 343-349.
Guerra, A., Harrington, B. (2017). Culture, tax avasion and tax morale: An experimental study of Italy and Denmark. Working Paper, Copenhagen Business School, Department of Business and Politics.
Hanlon, M., Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2-3), 127-178.
Hassani al-Qar, M., Shery Anagiz, S. (2017). The effect of management ability on tax avoidance. Journal of Accounting Knowledge, 1(8), 107-134 [In Persian].
Hendriksen, E.S., Van Berda, M.F. (1992). Accounting Theory. United States of American.
Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Strategic Management Journal, 20(2), 195-204.
Huseynov, F., Klamm, B. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804-827.
IFRS Foundation (2017). Use around the world: analysis of the IFRS jurisdiction profiles.
Jacobs, O.H., Spengel, C., Stetter, T., Wendt, C. (2005). EU Company taxation in case of a common tax base, ZEW.
Kallenberg, N. (2012). The impacts of international financial reporting standards adoption on financial statements. Business Economics and Tourism, 49(2), 1-19.
Kanthi, H., Melvin, A. (2017). The impact of IFRS adoption on corporate income taxation: A review of literature. International Journal of Business Management and Commerce, 2(1), 1-9.
Karimi, S., Gilak, M.T., Nochmani, F. (2015). The effect of government effectiveness on tax evasion reduction in selected countries. Journal of Taxation, 27(75), 63-90 [In Persian].
Khaleghi, A., Saifi, D. (2015). Iranian penal system approach to tax evasion. Journal of Taxation, 28(76), 181-207 [In Persian].
Kiryanto, A., Lestari, B. (2018). The impact of international financial reporting standards (ifrs) against tax avoidance: Case study in Indonesia. Working Paper, Universitas Islam Sultan Agung Semarang.
Lamberton, C. (2013). A spoonful of choice: How allocation increases satisfaction with tax payments. Journal of Public Policy and Marketing, 32(2), 223–238.
Lamberton, C., Emmanuel, J., Norton, M.I. (2016). Eliciting taxpayer preferences increases tax compliance. Working Paper, Katz Graduate School of Business, University of Pittsburgh.
Maham, K., Heydarpour, F., Aghaei, A. (2011). The advantages and disadvantages of International Financial Reporting Standards as Iranian accounting standards. Empirical Accounting Research, 1(3), 87- 105 [In Persian].
Mashayekhi, B., Seyedi, J. (2015). Corporate governance and tax avoidance. Journal of Accounting Knowledge, 6(20), 83-103 [In Persian].
Mironiuca, M., Carpb, M., Chersanc, C. (2015). The relevance of financial reporting on the performance of quoted Romanian Companies in the context of adopting the IFRS. Procedia Economics and Finance, 20(2), 404-413.
Mojtahedzadeh, V., Abu Hamza, M., Mirzaei, M.M. (2015). The impact of corporate disclosure quality on tax avoidance of companies listed in Tehran Stock Exchange. Empirical Accounting Research, 4(15), 1-21 [In Persian].
Mulyadi, M.S., Soepriyanto, G., Anwar, Y. (2012). IFRS adoption and taxation issue. International Journal of Arts and Commerce, 1(7), 159-165.
Namazi, M., Namazi, N.R. (2016). Conceptual analysis of moderator and mediator variables in business research. Procedia Economics and Finance, 36(1), 540-554.
Namazi, M. (2003). The role of qualitative research in the humanities. Geography and Development, 1(1), 63-87 [In Persian].
Naseri, A., Mokhtari, M., Zarei, H. (2017). The tmpact of applying International Financial Reporting Standards on the Iranian tax system. Empirical Accounting Research, 6(24), 150- 176 [In Persian].
Pourheidari, O., Sarvestani, A. (2013). Identify and explain the factors affecting tax management. Journal of Accounting Knowledge, 4(12), 89-110 [In Persian].
Rahmani, A., Alipour, Sh. (1389). Barriers to adoption of international accounting standards in Iran. Journal of Experimental Studies of Financial Accounting, 7(27), 75-99 [In Persian].
Sadeghi, A., Javadin, S.R., Motalleby, D., Hosseini, S.J., Yazdani, H.R. (2008). Comparative evaluation of models and deliver customer satisfaction index model for measuring satisfaction of Tax Administration taxpayer. Business Management, 1(2), 101-118 [In Persian].
Samuel, F.A., Samuel, F.O., Obiamaka, N. (2013). The impact of international financial reporting standards on taxation. International Journal of Business and Social Science, 10(4), 169-174.
Sepasi, S., Parsapour, M.R., Rezayat, M. (2016). Designing an economic impact model of social responsibility on tax avoidance using structural equation approach. Journal of Taxation, 35(83), 157-178 [In Persian].
Simone, L.D. (2015). Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? Journal of Accounting and Economics, 61(1), 145-165.
Slemrod, J. (2004). The economics of corporate tax selfishness. National Tax Journal, 57(4), 877-899.
Sussman, A.B., Olivola, C.Y. (2011). Axe the tax: Taxes are disliked more than equivalent costs. Journal of Marketing Research, 48(special issue), 91-101.
Tsakumisa, G.T., Anthony, P.C., Porcanoc, T.M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16(2), 131-147.
)
