اولاً. المصادر العربية:

أ. الرسائل والأطاريح:

الرقيبات، عبير محمد قاسم، ) 5122 (، أثر هيكل الملكية على الأداء في الشركات المساهمة العامة

الصناعية الأردنية: دراسة تطبيقية، رسالة ماجستير في المحاسبة، جامعة اليرموك، كلية الاقتصاد

والعلوم الادارية، الأردن.

السمادوني، حماده فتح الله محمد، ) 5151 (، أثر هيكل الملكية وخصائص مجلس الإدارة على

مستوي الإفصاح الاختياري عن المخاطر غير المالية مع دراسة تطبيقية، رسالة ماجستير في

المحاسبة، كلية التجارة، جامعة كفر الشيخ، مصر.

عبد اللطيف، محمد ناظم، ) 5151 (، تأثير التخصص القطاعي للمدقق في دعم آليات حوكمة

الشركات وانعكاسه في الحد من إدارة الأرباح "بحث تطبيقي على عينة مختارة من شركات

"المصارف" المدرجة في سوق العراق للأوراق المالية، رسالة مقدمة للحصول على شهادة

المحاسب القانونية غير منشورة، المعهد العربي للمحاسبين القانونيين، العراق.

ب. الدوريات:

بصبوص، أحمد يسين عبد الرازق، ) 5122 (، أثر معايير بازل على كفاءة الاستثمار بالبنوك

، التجارية المقيدة بالبورصة المصرية: دراسة تطبيقية، مجلة الدراسات التجارية المعاصرة، العدد 2

كلية التجارة، جامعة كفر الشيخ، مصر.

الحناوي، السيد محمود، ) 5122 (، أثر هيكل الملكية علي جودة التقارير المالية: دارسة

تطبيقية على الشركات المقيدة بالبورصة المصرية، مجلة البحوث المحاسبية، كلية التجارة، جامعة

طنطا، مصر.

الصغير، محمد السيد محمد، المحارفي، عبد الرحمن بن أحمد، ) 5122 (، دور التخصص القطاعي

لمراجع الحسابات الخارجي في تفعيل تطبيق إجراءات حوكمة الشركات في المملكة العربية

السعودية: دراسة ميدانية، المجلة العلمية لجامعة الملك فيصل/العلوم الإنسانية والإدارية، كلية إدارة

الأعمال، جامعة الملك فيصل الأحساء، المملكة العربية السعودية

جاسم، مثنى روكان، عبد الله، بشرى نجم، تأثير حوكمة الشركات في الحد من ممارسات إدارة

الأرباح، مجلة تكريت للعلوم الإدارية والاقتصادية، المجلد 22 ، العدد 12 ، كلية الإدارة والاقتصاد،

جامعة تكريت، العراق.

عمران، صلاح محمد، ) 5122 (، حوكمة الشركات ومشكلات الوكالة )حالة الإفصاح عن

، معلومات إدارة المخاطر(: دراسة تحليلية ميدانية، مجلة كلية التجارة للبحوث العلمية، العدد 22

كلية التجارة، جامعة أسيوط، مصر.

ثانيا.ً المصادر الأجنبية:

A. First.Dissertation & Thesis:

Mauricia, C., (2017), The effect of audit quality on variable management compensation,

MSc Accountancy & Control, variant Accountancy, Amsterdam Business School,

Faculty of Economics and Business, University of Amsterdam.

Yin, C., (2018), Institutional investors: their incentives for monitoring companies and

the effect on corporate governance (Doctoral dissertation, University of Reading).

B. Second. Periodicals:

Al-Matari, Y. A., Al-Swidi, A. K., & Fadzil, F. H., (2012), Corporate governance and

performance of Saudi Arabia listed companies. British Journal of Arts and Social

Sciences, 9 (1), 1-30.

Almutairi, A. R., (2013), The impact of institutional ownership and corporate debt on

audit quality. Journal of Economic and Administrative Sciences, Vol. 29 No. 2.

Alvarez, R., Jara, M., & Pombo, C., (2018), Do institutional blockholders influence

corporate investment? Evidence from emerging markets. Journal of Corporate

Finance, 53, 38-64.

Alzeaideen, K. A., & Al, S. Z., (2018), The effect of ownership structure and corporate

debt on audit quality: Evidence from Jordan. International Journal of Economics and

Financial Issues, 8(3), 51.

Amin, A., Suhardjanto, D., & Agustiningsih, S. W., (2017), Board-auditor interaction

and earnings management: The model of company with concentrated

ownership. Review of Integrative Business and Economics Research, 6 (3), 217.

Andreou, P. C., Louca, C., & Panayides, P. M., (2014), Corporate governance, financial

management decisions and firm performance: Evidence from the maritime

industry. Transportation Research Part E: Logistics and Transportation Review, 63, 59-

Andres, C., (2011), Family ownership, financing constraints and investment

decisions. Applied Financial Economics, 21(22), 1641-1659.

Ashhoob, A. A., (2016), Effect of the Quality of Financial Statements, Foreign

Ownership, Frequency of Audit Committee Meetings, and Specialty Industrial

Efficiency Investment of Auditors. Research Journal of Finance and Accounting, 7(4).

Azhar, A. B., Abbas, N., Waheed, A., & Malik, Q. A., (2019), The Impact of

Ownership Structure and Corporate Governance on Investment Efficiency: An

Empirical Study from Pakistan Stock Exchange (PSX). Pakistan Administrative

Review, 3 (2), 84-98.

Azibi, J., Azibi, H., & Tondeur, H., (2017), Institutional activism, auditor’s choice and

earning management after the Enron collapse: Evidence from France. International

Business Research, 10(2), 154-168.

Bae, G. S., Choi, S. U., Dhaliwal, D. S., & Lamoreaux, P. T., (2017), Auditors and

client investment efficiency. The Accounting Review, 92(2), 19-40.

Biddle, G. C., Hilary, G., & Verdi, R. S. (2009), How does financial reporting quality

relate to investment efficiency? Journal of Accounting & Economics, Review, Retrieved

on: 10 May 2016, from: http://ssrn.com/abstract =1146536.

Billett, M. T., Garfinkel, J. A., & Jiang, Y., (2011), The influence of governance on

investment: Evidence from a hazard model. Journal of Financial Economics, 102(3),

-670.

Boubaker, S., Houcine, A., Ftiti, Z., & Masri, H., (2018), Does audit quality affect

firms’ investment efficiency?. Journal of the Operational Research Society, 69(10),

-1699.

Bzeouich, B., Lakhal, F., & Dammak, N., (2019), Earnings management and corporate

investment efficiency: does the board of directors matter?. Journal of Financial

Reporting and Accounting. Vol. 17 No. 4.

Cai, J. F., (2013), Does corporate governance reduce the overinvestment of free cash

flow? Empirical evidence from China. Journal of Finance and Investment

Analysis, 2(3), 97-126.

Cao, Y., Dong, Y., Lu, Y., & Ma, D., (2020), Does institutional ownership improve firm

investment efficiency?. Emerging Markets Finance and Trade, 56(12), 2772-2792.

Chen, N., Sung, H. C., & Yang, J., (2017), Ownership structure, corporate governance

and investment efficiency of Chinese listed firms. Pacific Accounting Review, Volume

Isue 3.

Chen, X., Sun, Y., & Xu, X., (2016), Free cash flow, over-investment and corporate

governance in China. Pacific-Basin Finance Journal, 37, 81-103.

Cunha, V., & Lima Rodrigues, L., (2018), Determinants of Structure of Corporate

Governance Disclosure in Portugal. Revista Brasileira de Gestão de Negócios, 20 (3).

Elaoud, Assawer, Jarboui, Anis, (2017), Auditor specialization, accounting information

quality and investment efficiency, Research in International Business and Finance, 42

–629.

Ferreira, M. A., & Matos, P., (2008), The colors of investors’ money: The role of

institutional investors around the world. Journal of Financial economics, 88(3), 499-

Hegazy M. & El-Deeb M., (2016), The Impact of Auditor Industry Specialization on the

Retention and Growth of Audit Clients and Growth, Accounting though Journal Ain-

Shams University, Faculty of Commerce. Volume, (1).

Ismail, S. A., Mahmood, S. M., & Hussein, A. I., (2019), The impact of the agency

costs on the going concern under the auditor industry specialization: An empirical study

on private banks in Iraq. Revista Aus, 26(3), 55-63.

Ismail, M, A. A., (2020), The Interaction Effect of Auditor Industry Specialization and

Ownership Concentration on Investment Efficiency: Evidence from Egyptian Stock

Exchange. Alexandria Journal of Accounting Research, 4(3), 1-45.

Karaibrahimoglu, Y. Z., (2013), Is corporate governance a determinant of auditor

choice? Evidence from Turkey. Age Academic Review, 13(2), 273-284.

Khanqah, Vahid Taghizadeh, (2015), The Interaction Effect of Auditor Industry

Specialization and board independence on Investment Efficiency. Iranian journal of

business and economics. Volume, 2, I ssue, 1,. Department of Accounting, Tabriz

branch, Islamic Azad University, Tabriz, Iran.

Khasharmeh, H., & Joseph, N. (2017). Does ownership structure affect audit quality:

Evidence from Bahrain? Global Journal of Accounting, Economics and Finance, 4(3),

-100.

Latif, B., Sabir, H. M., Saleem, S., & Ali, A., (2014), The effects of corporate

governance on firm financial performance: A study of family and non-family owned

firms in Pakistan. Research Journal of Finance and Accounting, 5(17), 75-89.

Lu, J., & Wang, W., (2015), Board independence and corporate investments. Review of

Financial Economics, 24, 52-64.

Mahmood, S. M., Hussein, A. I., & Hussein, S. S., (2018), The impact of IFRS adoption

on the relationship between corporate governance and agency costs. Opción, 34(86),

-2297.

Makni, I., Kolsi, M. C., & Affes, H., (2012), The impact of corporate governance

mechanisms on audit quality: Evidence from Tunisia. IUP Journal of Corporate

Governance, 11(3), 48-70.

Minutti‐Meza, M., (2013), Does auditor industry specialization improve audit

quality?. Journal of Accounting Research, 51(4), 779-817.

Miras-Rodríguez, M. D. M., Martínez-Martínez, D., & Escobar-Pérez, B., (2019),

Which corporate governance mechanisms drive CSR disclosure practices in emerging

countries? Sustainability, 11(1), 61.

Nor, N. H. M., Nawawi, A., & Salin, A. S. A. P., (2017), The influence of board

independence, board size and managerial ownership on firm investment

efficiency. Pertanika Journal of Social Science and Humanities, 25(3), 1039-1058.

Rashed, A., Abd El-Rahman, E., Isamil, E., & Abd El-Samea, D., (2018), Ownership

Structure and Investment Efficiency: Evidence from Egypt. International Journal of

Accounting and Financial Reporting, 8(4), 1-22.

Soliman, W. S. M. K., (2020), Investigating the effect of corporate governance on audit

quality and its impact on investment efficiency. Investment Management & Financial

Innovations, 17(3), 175.

Soyemi, K., Afolabi, O. V., & Obigbemi, I. F., (2021), External audit quality and

clients' corporate governance mechanisms in Nigeria: Any nexus?. Journal of Research

in Emerging Markets, 3(2), 44-59.

Suman, S., & Singh, S., (2020), Corporate governance mechanisms and corporate

investments: evidence from India. International Journal of Productivity and

Performance Management, Volume 70 Issue 3.

Sun, J., & Liu, G., (2011), Industry specialist auditors, outsider directors, and financial

analysts. Journal of Accounting and Public Policy, 30(4), 367-382.

Sun, J., & Liu, G., (2013), Auditor industry specialization, board governance, and

earnings management, Managerial Auditing Journal, 28 (1), 45-64.

Thomsen, S., Pedersen, T., & Kvist, H. K., (2006), Blockholder ownership: Effects on

firm value in market and control-based governance systems. Journal of Corporate

finance, 12 (2), 246-269.

Velury, U., Reisch, J. T., & O'Reilly, D. M., (2003), Institutional ownership and the

selection of industry specialist auditors. Review of Quantitative Finance and

Accounting, 21(1), 35-48.

Wang, J., Wang, H., & Wang, D., (2021), Equity concentration and investment

efficiency of energy companies in China: Evidence based on the shock of deregulation

of QFIIs. Energy Economics, 93, 105032.

C. Thirdly Others:

Amberger, H., Markle, K. S., & Samuel, D. M., (2019), Repatriation taxes, internal

agency conflicts, and subsidiary-level investment efficiency, Electronic copy available

at: https://ssrn.com/abstract=3138823.

Bae, Gil S, Choi, Seung Uk, (2012), Do Industry Specialist Auditors Improve

Investment Efficiency? Electronic copy available at: http://ssrn.com/abstract=2145191.