اسدی مشیزی، محمدحسین؛ حاجیها، زهره و جعفری، سیده محبوبه. (1399). الگوبندی عوامل مؤثر بر محافظهکاری در شرکتها. پژوهش های حسابداری مالی و حسابرسی، (47)12: 139-168. https://sanad.iau.ir/Journal/faar/Article/1073914
اسکندری، احمد؛ بیات، علی و محمدی، علی. (1402). تأثیر کیفیت گزارشهای حسابرسی، ساختار زبانی گزارش، و حرفه ای گرایی حسابرسان بر روی رفتار استفادهکنندگان: با تاکید بر رجحان محتوای بر شکل. پژوهش های حسابرسی حرفه ای. (3)11: 8-35. https://doi.org/10.22034/jpar.2023.1988163.1136
بهشتی نهند، رضا؛ نونهال نهر، علی اکبر و لشگری، زهرا. (1404). ارزیابی نقش تجربه در ارتباط بین تکرار واضحات در گزارش حسابرسی و اثربخشی آن با تاکید بر رفتارهای قضاوتی و شناختی سرمایه گذاران. پژوهش های حسابرسی حرفه ای. (5)20: 8-29. https://doi.org/10.22034/jpar.2025.2020763.1276
خانی معصوم آبادی، ذبیح اله و رجب دری، حسین. (1398). رابطه ناخوانایی گزارشهای مالی و سیاست متهورانه مالیاتی با استفاده از سیستم معادلات همزمان. نشریه پژوهش های حسابداری مالی، (1)11: 41-54. 10.22108/far.2019.116545.1445
رحیمی، امین و رضایی، امین. (2017). نقد و بررسی سبک زبانی غزلیات نشاط اصفهانی. پژوهش های دستوری و بلاغی، (8)5: 31-63. https://doi.org/10.22091/jls.2017.728
علی نژاد، شهناز؛ رهنمای رودپشتی، فریدون و رضایی، فرزین. (1401). آزمون محتوای اطلاعاتی تحت تاثیر رفتار احساسی سرمایه گذاران و کیفیت گزارشگری مالی. دانش سرمایهگذاری، (44)11: 103-125. http://www.jik-ifea.ir/article_20333.html
درخشان، مژده؛ صفرزاده، محمدحسین؛ اسدی، غلامحسین و راد، عباس. (1401). هماهنگی تصمیمات شناسایی و افشا در گزارشگری عدمقطعیتها: بررسی رابطه بین محافظهکاری شرطی و افشای ریسک. نشریه پژوهش های حسابداری مالی، (3)14: 85-118. https://doi.org/10.22108/far.2023.136416.1951
سلیمانی امیری، غلامرضا و آزادزاده، عادله. (1403). انحراف توجه حسابرس و کیفیت گزارش حسابرسی. دانش حسابداری مالی، (1)11: 63-86. https://jfak.journals.ikiu.ac.ir/article_3351.html
نوروزی، محمد؛ آذین فر، کاوه؛ عباسی، ابراهیم و داداشی، ایمان. (1399). طراحی مدل و ارزیابی نقش تعدیلی توانایی مدیریت بر رابطۀ بین خوانایی گزارشگری مالی و هزینۀ نمایندگی. نشریه پژوهش های حسابداری مالی، (1)12: 1-18. https://doi.org/10.22108/far.2019.116175.1433
Alinejad, S., Rahnamae Rudposhti, F. & Rezaei, F. (2014). Testing information content under the influence of investors' emotional behavior and financial reporting quality. Investment Knowledge, (44)11: 103-125. (In Persian). http://www.jik-ifea.ir/article_20333.html
Asadi Moshizi, M. H., Hajiha, Z. & Jafari, S. M. (2019). Modeling the factors affecting conservatism in companies. Financial Accounting and Auditing Research, (47)12: 139-168. (In Persian). https://sanad.iau.ir/Journal/faar/Article/1073914
Beheshti Nahand, R., Nonhal Nahr, A. A. & Lashgari, Z. (2025). Evaluating the role of experience in the relationship between repetition of statements in the audit report and its effectiveness with emphasis on the judgmental and cognitive behaviors of investors. Professional Auditing Research. (5)20: 8-29. (In Persian) https://doi.org/10.22034/jpar.2025.2020763.1276
Biber, D., & Finegan, E. (2009). Adverbial stance types in English. Discourse Processes, 11(1), 1-34. https://doi.org/10.1080/01638538809544689
Chang, H., Zhang, H., Barber, J., Maschinot, A. J., Lezama, J., Jiang, L., ... & Krishnan, D. (2023). Muse:Text-to-image generation via masked generative transformers. arXiv preprint arXiv:2301.00704. https://doi.org/10.48550/arXiv.2301.00704
Chen, L., & Li, C. (2023). Interactional metadiscourse in news commentaries: A corpus-based study of China Daily and The New York Times. Journal of Pragmatics, 212, 29-40. https://doi.org/10.1016/j.pragma.2023.04.018
Chen, F., Du, X., Lai, S., & Ma, M. (2018). Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China. Asian Review of Accounting, 26(2), 154-181. https://doi.org/10.1108/ARA-08-2017-0128
Council, F. R. (2018). The Wates corporate governance principles for large private companies. https://media.frc.org.uk/documents/The_Wates_Corporate_Governance_Principles_for_Large_Private_Companies.pdf
Brennan, N. M., Guillamon‐Saorin, E., & Pierce, A. (2009). Methodological Insights: Impression management: developing and illustrating a scheme of analysis for narrative disclosures–a methodological note. Accounting, auditing & accountability journal, 22(5), 789-832. https://doi.org/10.1108/09513570910966379
Derakhshan, M., Safarzadeh, M. H., Asadi, G. H., & Rad, A. (2014). Coordination of Recognition and Disclosure Decisions in Uncertainty Reporting: Examining the Relationship between Conditional Conservatism and Risk Disclosure. Journal of Financial Accounting Research, (3)14: 85-118. (In Persian) https://doi.org/10.22108/far.2023.136416.1951
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American sociological review, 48(2), 147-160. http://www.jstor.org/stable/2095101?origin=JSTOR-pdf
Eskandari, A., Bayat, A. & Mohammadi, A. (2023). The effect of audit report quality, report linguistic structure, and auditor professionalism on users' behavior: with emphasis on the preference for content over form. Professional Auditing Research. (3)11: 8-35. (In Persian) https://doi.org/10.22034/jpar.2023.1988163.1136
Fairclough, N. (2014). Critical language awareness. Routledge. https://doi.org/10.4324/9781315845661
Flowerdew, J., & Wan, A. (2010). The linguistic and the contextual in applied genre analysis: The case of the company audit report. English for Specific purposes, 29(2), 78-93. https://doi.org/10.1016/j.esp.2009.07.001
Belk, R., Humayun, M., & Brouard, M. (2022). Money, possessions, and ownership in the Metaverse: NFTs, cryptocurrencies, Web3 and Wild Markets. Journal of Business Research, 153, 198-205. https://doi.org/10.1016/j.jbusres.2022.08.031
Garcia Osma, B., Guillamon Saorin, E., & Mercado, F. (2022). The confirmatory role of conditional conservatism over voluntary disclosure. Available at SSRN 4016505. https://dx.doi.org/10.2139/ssrn.4016505
Humphrey, C., & Mandel, R. (Eds.). (2020). Markets and moralities: ethnographies of postsocialism. Routledge. https://doi.org/10.4324/9781003085966
Hyland, K. (2005). Stance and engagement: A model of interaction in academic discourse. Discourse Studies, 7(2), 173-192. https://doi.org/10.1177/1461445605050365
Hyland, K. (2021). The scholarly publishing landscape. In The Routledge handbook of scientific communication (pp. 15-25). Routledge. https://www.taylorfrancis.com/chapters/edit/10.4324/9781003043782-3/scholarly-publishing-landscape-ken-hyland
Hyland, K., & Tse, P. (2004). Metadiscourse in academic writing: A reappraisal. Applied linguistics, 25(2), 156-177. 10.1093/applin/25.2.156
Lee, H., Lee, S. H., Lee, K. R., & Kim, J. H. (2023). ESG discourse analysis through BERTopic: comparing news articles and academic papers. Computers, Materials & Continua, 75(3), 6023-6037. https://doi.org/10.32604/cmc.2023.039104
Li, F. (2014). Subjectivity in Mandarin Chinese: The meaning and use of causal connectives in written discourse. Utrecht University. https://dspace.library.uu.nl/handle/1874/297588
Johnson, A., Lee, M. H., & Cheng, A. (2024). Which characteristics do religious school administrators value in teachers? Experimental evidence from the global Christian school sector. Journal of Religious Education, 72(1), 91-108. https://link.springer.com/article/10.1007/s40839-024-00221-8
Khani Masoomabadi, Z. & Rajab Dari, H. (2019). The relationship between illegibility of financial reports and aggressive tax policy using a system of simultaneous equations. Journal of Financial Accounting Research, (1)11: 41-54. (In Persian). 10.22108/far.2019.116545.1445
Kuhn, M., Luo, J., Manovskii, I., & Qiu, X. (2023). Coordinated firm-level work processes and macroeconomic resilience. Journal of Monetary Economics, 137, 107-127. https://doi.org/10.1016/j.jmoneco.2023.05.001
Merkl-Davies, D. M., Brennan, N. M., & Vourvachis, P. (2014). Content analysis and discourse analysis in corporate narrative reporting research: a methodological guide. In Centre for Impression management in Accounting Communication (CIMAC) Conference, 6th June. https://researchrepository.ucd.ie/rest/bitstreams/12735/retrieve
Norouzi, M., Azinfar, K., Abbasi, E. & Dadashi, I. (2019). Model design and evaluation of the moderating role of management capability on the relationship between financial reporting readability and agency cost. Journal of Financial Accounting Research, (1)12: 1-18. (In Persian) https://doi.org/10.22108/far.2019.116175.1433
Francis, J. R. (2011). A framework for understanding and researching audit quality. Auditing: A journal of practice & theory, 30(2), 125-152. https://doi.org/10.2308/ajpt-50006
Sirois, L. P., Bédard, J., & Bera, P. (2018). The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141-162. https://doi.org/10.2308/acch-52047
Soleimani Amiri, G., & Azazzadeh, A. (1403). Auditor's attentional bias and audit report quality. Financial Accounting Knowledge, (1)11: 63-86. (In Persian) https://jfak.journals.ikiu.ac.ir/article_3351.html
Oliveira, L., Caria, A., & Gomes, P. (2024). Building meanings through annual reports. Academia Revista Latinoamericana de Administración, 37(1), 147-169. https://doi.org/10.1108/ARLA-03-2023-0050.
Power R. (1979) The Organization of Purposeful Dialogues. Linguistics 17: 107–152. https://doi.org/10.1515/ling.1979.17.1-2.107
Rahimi, A. & Rezaei, A. (2017). Criticism and study of the linguistic style of Neshat Isfahani's sonnets. Grammatical and Rhetorical Research, (8)5: 31-63. (In Persian) https://doi.org/10.22091/jls.2017.728
Wu, C. H. J. (2007). The impact of customer-to-customer interaction and customer homogeneity on customer satisfaction in tourism service—the service encounter prospective. Tourism Management, 28(6), 1518-1528. https://doi.org/10.1016/j.tourman.2007.02.002
Wang, X. (2023). Evaluation of the discourse power in Chinese academic journals: A multi-fusion perspective. Data and Information Management, 7(4), 100026. https://doi.org/10.1016/j.dim.2022.100026
Yang, Y., Dellaportas, S., Xu, L., Huang, W., & Yuan, S. (2025). The development of China’s audit oversight system: an institutional logics perspective. Accounting, Auditing & Accountability Journal, 1-27. https://doi.org/10.1108/AAAJ-11-2024-7527