Abdi, M., Homayoun, S., & Kazemi Ulum, M. (2019). Examining the effect of the characteristics of audit committees on the level of sustainability reporting. Advances in Value and Behavioral Accounting, 5(9), 335-369. (In Persian)
Agustia, D., Abdi Muhammad, N. P. A., & Permatasari, Y. (2020). Earnings management, business strategy, and bankruptcy risk: Evidence from Indonesia. Heliyon, 6(2), 1-9.
Amel-Zadeh, A., & Serafeim, G. (2018). Why and how investors use ESG information: Evidence from a global survey. Financial Analysts Journal, 74(3), 87-103.
Amran, A., Ooi, S. K., Mydin, R. T., & Devi, S. S. (2015). The impact of business strategies on online sustainability disclosures. Business Strategy and the Environment, 24(6), 551-564.
Askari, H. (2017). Company strategy and market reaction to profit in selected industries of companies admitted to Tehran Stock Exchange. Master thesis of Shiraz University. (In Persian)
Auditing Standards Development Committee (2016). Principles and rules of accounting and auditing: auditing standards. Corporate Audit. (In Persian)
Azimiyancheshmeh, M., Rajabi, M., & Dehnavi, M. (2014). Studying the effect of productivity and cost leadership strategy and differentiation on bankruptcy risk. Management Accounting, 8(27), 71-86. (In Persian)
Bakhtiari, M., and Salamidekhvarghani, M. (2017). The Impact of Fraudulent Financial Reporting on the Financial Crisis with an Emphasis on Related Party Transactions. Accounting and Management Perspectives, 1(2), 17-30. (In Persian)
Balsam, S., Fernando, G. D., & Tripathy, A. (2011). The impact of firm strategy on performance measures used in executive compensation. Journal of Business Research, 64(2), 187-193.
Baird, P. L., Geylani, P. C., & Roberts, J. A. (2012). Corporate social and financial performance re-examined: Industry effects in a linear mixed model analysis. Journal of Business Ethics, 109(3), 367-388.
Barbosa, M., Casta~neda –Ayarza, J., & Ferreira, D. (2020). Sustainable strategic management (GES): sustainability in small business. Journal of Cleaner Production, 258, 1-11.
Barzegari-Khanqah, J., Mousavibiyuki, F., & Zenjichi, M. (2014). The point of view of users of financial statements about the importance and prevalence of fraud risk factors in financial reporting (case study of Yazd province). Accounting Reviews, 2(7), 1-24. (In Persian)
Bentley, K. A., Omer, T. C., & Sharp, N. Y. (2013). Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30(2), 780–817.
Bondy, K. (2008). The paradox of power in CSR: A case study on implementation. Journal of Business Ethics, 82(2), 307-323.
Bradv, K., Henson, P., & Fava, J. A. (1999). SustainabiIity, eco-efficiency, life cycle management, and business strategy. Environmental Quality Management, 8(3), 33-41.
Bryson, R. J., & Lombardi, R. (2009). Balancing product and process sustainability against business profitability: Sustainability as a competitive strategy in the property development process. Business Strategy and the Environment, 18(2), 97-107.
Buallay, A., & Al-Ajmi, J. (2019). The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council. Journal of Applied Accounting Research.
Chatterji, A., & Levine, D. (2006). Breaking down the wall of codes: Evaluating non-financial performance measurement. California Management Review, 48(2), 29-51.
Chen, G. Z., & Keung, E. C. (2019). The impact of business strategy on insider trading profitability. Pacific-Basin Finance Journal, 55, 270–282.
Čierna, H. (2016). Parallels between CSR and the EFQM excellence model. Zeszyty Naukowe Organizacja i Zarządzanie Politechnika Śląska, 29-40.
Ebrahimi, K., Bahraminasab, A., & Azizi, M. (2017). Investigating the effect of the possibility of fraud on the criteria of information asymmetry in banks admitted to the Tehran Stock Exchange. Financial Studies and Islamic Banking, 4(11), 25-50. (In Persian)
Fakhari, H., Malekian, A., and Jafaei Rahani, M. (2016). Explaining and ranking the components and indicators of environmental, social and corporate governance reporting by hierarchical analysis method in companies admitted to the stock exchange. Advances in Value and Behavioral Accounting, 2(4), 153-187. (In Persian)
Fernando, G. D., Schneible, R. A., & Tripathy, A. (2016). Firm strategy and market reaction to earnings. Advances in Accounting, 33, 20-34.
Ghanbari, R., Khozin, A., Naderian, A., and Bukharaian, M. (2020). The effect of political communication on ethical commitment towards sustainability reporting: the role of stakeholder pressure and corporate governance mechanisms. Ethics in Science and Technology, 16(4), 70-78. (In Persian)
Ghoul, S. E., Guedhami, O., & Kim, Y. (2017). Country-level institutions, firm value, and the role of corporate social responsibility initiatives. Journal of International Business Studies, 48(3), 360-385.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
Qolizadeh, J. (2018). An overview of the sustainable people of urban development. The second international conference on civil engineering, architecture and urban development management in Iran, University of Tehran, August. (In Persian)
Hajiha, Z. (2017). Competitive strategies, corporate performance and social responsibility as the third strategy. Management Accounting, 11(36), 31-43. (In Persian)
Harjoto, M. A. (2017). Corporate social responsibility and corporate fraud. Social Responsibility Journal, 13(4), 762-779.
Harrison, K., & Huang, L. (2020). Not all corporate social responsibility (CSR) is created equal: A study of consumer perceptions of CSR on firms post fraud. Journal of Marketing Theory and Practice, 1-18.
Hoberg, G., & Lewis, C. (2017). Do fraudulent firms produce abnormal disclosure? Journal of Corporate Finance, 43, 58-85.
Hosseini-Masoom, M. R., Gerkes, M,. Saidi, P., & Moatofi, A. R. (2018). Managers' performance in facing profit thresholds: evidence of the role of sustainability reporting. Applied Research in Financial Reporting, 8(15), 141-168. (In Persian)
Hur, W. M., Kim, H., & Woo, J. (2014). How CSR leads to corporate brand equity: Mediating mechanisms of corporate brand credibility and reputation. Journal of Business Ethics, 125(1), 75-86.
Ismailikia, G., Najafnia, S., & Oshni, M. (2018). Investigating the relationship between extra-organizational corporate governance mechanisms and financial fraud with a focus on cognitive evaluation of agency theory prescriptions. Accounting and auditing studies, 26(2), 169-192. (In Persian)
Ittner, C. D. & Larcker, D. F. (1997). Product development cycle time and organizational performance. Journal of Marketing Research, 34(1), 13-23.
Jafarijem, H., Ali Askari, F., & Zarei, H. (2018). Financial performance and corporate value: The role of sustainability disclosure. Financial Accounting Knowledge, 6(2), 215-242. (In Persian)
Javaherian, Z., Fateh-Vahdati, A., Rahmati, A., & Zamani, L. (2015). Sustainable Development Goals. Tehran: Tarafah International Group, Hak Publications. (In Persian)
Jin, T. T., & Zailani, S. (2010). Antecedent and outcomes study on green value chain initiatives: A perspective from sustainable development and sustainable competitive advantage. International Journal of Value Chain Management, 4(4), 319–364.
Khajovi, S., & Ebrahimi, M. (2016). Examining the impact of audit variables on the possibility of fraud in financial statements: Evidence from companies listed on the Tehran Stock Exchange. Auditing Knowledge, 17(68), 41-62. (In Persian)
Kolk, A. (2008). Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices. Business Strategy and the Environment, 17(1), 1-15.
Korschun, D., Bhattacharya, C. B., & Swain, S. D. (2014). Corporate social responsibility, customer orientation, and the job performance of frontline employees. Journal of Marketing, 78, 20–37.
KPMG. (2020, Julay 1). The rising challenge of sustainability fraud. https://home. kpmg/nl/nl/home/insights/2020/06/the-rising-challenge-of-sustainability-frau d.html.
Langhelle, O. (1999). Sustainable development: exploring the ethics of Our Common Future. International Political Science Review, 20(2), 129-149.
Liaoa, L., Chenb, G., & Zhengc, D. (2019). Corporate social responsibility and financial fraud: Evidence from china. Accounting & Finance, 59(5), 3133-3169.
Mahdavi, Gh.., Daryaei, A. A., Ali Khani, R., & Maranjuri, M. (2014). Examining the relationship between company size, industry type and profitability with the disclosure of environmental and social accounting information. Experimental Accounting Research, 4(15), 87-103. (In Persian)
Maniora, J. (2018). Mismanagement of sustainability: What business strategy makes the difference? Empirical evidence from the USA. Journal of Business Ethics, 152(4), 931-947.
March, J. G. (1991). Exploration and exploitation in organizational learning. Organization Science, 2(1), 71-87.
Marfoo, M., & Shakri, R. (2017). Business strategies and its relationship with financial performance of companies. Experimental Accounting Research, 8(29), 157-183. (In Persian)
Masoumi, R., Salehnejad, H., & Zabihizarin Kalaei, A. (2017). Identifying the effective variables on the level of sustainability reporting of companies listed in the Tehran Stock Exchange. Auditing Knowledge, 18(70), 195-221. (In Persian)
Miles, R. E., & Snow, C. C. (1978). Organizational strategy, structure and process. New York, NY: McGraw-Hill.
Mulyani, S., Kasim, E., Yadiati, W., & Umar, H. (2019). Influence of accounting information systems and internal audit on fraudulent financial reporting. Opción, Año, 35(21), 323-338.
Namazi, M. (2011). Strategic management accounting: from theory to practice. Research center of integrated systems and financial information systems of Imam Hassan Mojtabi (AS) attached to the Ministry of Defense and Armed Forces Support. (In Persian)
Porter, M. E. (1980). Competitive strategy: Techniques for analyzing industries and competition, New York.
Pourkhani Zaklebari, M., Jahanshad, A. (2020). Presenting a model for corporate sustainability disclosure and evaluating factors related to legitimacy theory on its reporting. Financial Accounting and Audit Research, 13(49), 177-204. (In Persian)
Rezaee, Z. (2016). Business sustainability research: A theoretical and integrated perspective. Journal of Accounting literature, 36, 48-64.
Sadeghi Panah, H., Zakipour Dezfuli, A., & Rajabi, A. (2018). Investigating the effect of corporate social responsibility on fraud in financial reporting of companies admitted to the Tehran Stock Exchange. The fourth national conference in management accounting and financial engineering with emphasis on regional and world paradigms, Tehran conference permanent secretariat, July 6. (In Persian)
Safarzadeh, M. H. (1389). The ability of financial ratios to detect fraud in financial reporting: a logit analysis. Accounting Knowledge, 1(1), 137-163. (In Persian)
Schaltegger, S., & Burritt, R. (2010). Sustainability accounting for companies: Catchphrase or decision support for business Leaders? Journal of World Business, 45(4), 375-384.
Shirazidekhavarghani, M., & Haqgo Mehrdad, N. (2017). Examining the relationship between business strategy and fraudulent financial reporting with emphasis on the role of disclosure quality. Accounting and Management Perspectives, 1(1), 60-76. (In Persian)
Sonia, D., & Khafid, M. (2020). The effect of liquidity, leverage, and audit committee on sustainability report disclosure with profitability as a mediating variable. Accounting Analysis Journal, 9(2), 95-102.
Tanani, M., and Mohabkhah, M. (2013). Investigating the relationship between business strategy, profit quality and stock returns in companies listed on the stock exchange. Experimental Accounting Research, 4(13), 105-127. (In Persian)
Tilling, M. V. (2004). Some thoughts on legitimacy theory in social and environmental accounting. Social and Environmental Accountability Journal, 24(2), 3-7.
Treacy, M., & Wiersema, F. (1995). The discipline of market leaders. Reading, MA: Addison-Wesley.
Weirich, R. T., & Churyk, N. T. (2018). AIM corporation: A business fraud case study. Journal of Forensic Accounting Research, 3(1), 37-51.
Zia, F., Vakilifard, H., & Saraf, F. (2019). The effect of sustainability reporting on the reduction of information asymmetry of companies listed on the Tehran Stock Exchange. Management Accounting, 13(46), 121-135. (In Persian)
Zhang, L., Xu, Y., Chen, H., & Jing, R. (2020). Corporate philanthropy after fraud punishment: An institutional perspective. Management and Organization Review, 16(1), 33-68.
)