تأثیر اصلاحات پیشنهادی حسابرس بر کیفیت سود

آقایی، محمد علی­؛ اعتمادی، حسین؛ رستمی، علی اصغر و زلقی، حسن. (1392). نقش حسابرسان مستقل در تجدید ارائه اجباری یا اختیاری صورت­های مالی و تأثیر آن بر کیفیت سود قبل و بعد از تجدید ارائه. دانش حسابرسی:13 (50). 20-1.

بهارمقدم، مهدی و قائدی‌ها، حمیدرضا. (1394). بررسی رابطه بین اقلام تعهدی اختیاری و تغییر حسابرس. دانش حسابداری: 6 (20). 122-105.

حساس‌یگانه، یحیی و مداحی، آزاده. (1388). اثربخشی فرآیند حسابرسی در کشف اشتباهات و تحریف‌های بااهمیت در صورت­های مالی. پژوهش‌های حسابداری مالی و حسابرسی: 4. 76-49.

خواجویی، شکرالله؛ قدیریان آرانی، محمدحسین و فتاحی نافچی، حسن. (1393). بررسی رابطه‌ی کیفیت سود و تعدیلات سنواتی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. بررسی‌های حسابداری: 3. 40-19.

Aghayi, M. A. , Etemadi, H. , Rostami, A & Zolghi. H. (2013). Mandatory or optional restated financial statements and its impact on earnings quality before and after restatements. Audit knowledge: 13 (50). 1-20, (in Persian).

Bahar Moghadam, M & Ghuediha, H. (2015). Investigating the relationship between optional accruals and auditor's change. Accounting Knowledge: 20 (6). 105-122 (in Persian).

Bamber, E. M. , and L. S. Bamber. (2009). Discussion of Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research: 26 (2). 393-402.

Beaver, W. , McNichols, M & Nelson, K. (2007). An alternative interpretation of the discontinuity in earnings distributions. Review of Accounting Studies: 12 (4). 525–556.

Bhattacharya, U. , Daouk, H & Welker , M. (2003). The world price of earnings opacity. The Accounting Review: 78 (3) , 641–678.

Burgstahler, D & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses, Journal of Accounting and Economics: 24 (1). 99–126.

Dechow, P & Dichev, I. (2002). The quality of accruals and earnings: The role of estimation errors. The Accounting Review (Supplement): 77 (25). 35-59.

Dechow, P. , Ge, W & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting andEconomics: 50 (2-3). 344–401.

Dechow, P. , Richardson, S & Tuna, I. (2003). Why are earnings kinky? An examination of the earnings management explanation. Review of Accounting Studies: 8 (2-3). 355–384.

Dechow, P. M.. , Sloan, R. G and Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review: 70 (2). 193-225.

DeFond, M. L & Francis, J. R. (2005). Audit research after Sarbanes-Oxley. Auditing. A Journal of Practice and Theory: 24 (s-1). 5-30.

Degeorge, F. , Patel, J & Zeckhauser, R. (1999). Earnings management to exceed thresholds. Journal of Business: 72 (1). 1-33.

Demski, J. (1998). Performance measure manipulation. Contemporary Accounting Research: 15 (3). 261-285.

Durtschi, C & Easton, P. (2005). Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence ipso facto. Journal of Accounting Research: 43 (4). 557–592.

Frankel, R & Litov, L. (2009). Earnings persistence. Journal of Accounting and Economics: 47 (1-2) ,182-190.

Hand, J. (1989). Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain?. The Accounting Review, 64 (4). 587-623.

Hasas Yegane, Y & Madahi, A. (2009). The effectiveness of the audit process in detecting material misstatements and errors in the financial statements, Financial Accounting and Audit Research: 4, 49-76 (in Persian).

Johnson, V. , Khurana, I & Reynolds, J. K. (2002). Audit firm tenure and the quality of financial reports. Contemporary Accounting Research, 19 (4). 637–660.

Jones, Jennifer (1991). Earnings Management During Import Relief Investigation. Journal of Accounting Research: 29 (2). 193-228.

Kevin, W. H. (2011). Changes in the Predictive Ability of Earnings aroundرEarnings Restatements. Review of Accounting and Finance, 10 (2). 155- 175.

Khajuyi, S. , Ghadiriyan, M & Fatahi, H. (2014). Investigating the relationship between earnings quality and age adjustments of companies accepted in Tehran Stock Exchange, Accounting Reviews: 3, 19-40 (in Persian).

Lennox, C. , Wu, X & Zhang, T. (2015). The effect of audit adjustments on earnings quality: Evidence from China. Journal of Accounting and Economics: 25 (2). 165-182.

Leuz, C. , Nanda, D & Wysocki, P. (2003). Earnings management and investor protection: Aninternational comparison. Journal of financial economics: 35 (69). 505-527.

Lustgarten, S & Shon, J. (2012). Do abnormal accruals affect the life expectancy of audit engagements?, www. springer. com.

Masahiro, E & Tomoyasu, Y. (2017). Discontinuities in earnings and earnings change distributions ofter J-sox implement tation: Empirical evidence from Japan. Journal of Accounting and public policy: 36, (6). 82-98.

Palmrose, Z. V & Scholz, S. (2004). The Circumstances and Legal Consequences of non-GAAP Reporting: Evidence from Restatements. Contemporary Accounting Research: 21 (1). 139-180.

Sankar, M. R & Subramanyam, K. R. (2001). Reporting discretion and private information communication through earnings. Journal of Accounting Research, 39 (2) , 365–386.

Tamara, L. A. , Keith, L. J. , Joseph, F. B & Scott, D. S. (2017). Audit time pressure and earning quality: An examination of accelerated filings. Accounting, Organizations and society: 55 (8). 50-66.

Thomas, A. , Frank, H & Jeffrey , P. (2015). Evidence that the zero- earnings discontinuity has disappeared. Journal of Accounting and Economics: 6 (3). 117-132.

Titmans, S & trueman. B. (1986). Infomation quality and the Valution of new issues journal of Acconting and Acconomices, (1986): 8 (2). 159-172.

Tucker, J & Zarowin, P. (2006). Does income smoothing improve earnings in form ativeness?. The Accounting Review, 81 (1). 251–270.