کیفیت گزارشگری مالی و بندهای تعدیلی حسابرسی

Abad DA, Sanchez Ballesta JU, Yague JO. 2015. Audit opinions and information asymmetry in the stock market. Accounting and Finance, 25: 1-31.

Ahmandi, M.R.,Ghalambor, M.H. & Dorse, S.S. (2014). Impact of Audit Firm Size and Auditor's Opinion on Future Stock Price Crashes. journal of the accounting reviwe. Volume 1, Issue 4:37-59 (in persian)

Akhgar, M.O. and Karami, A. (2014). Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange. journal of the accounting reviwe. Volume 1, Issue 4:1-22(in persian)

Amat OR., Elvira, OS. 2010. Earnings management and audit adjustments: an empirical study of listed companies. Investment Management and Financial Innovations, 7: 50-61.

Badri. A.(2014). A critical review of empirical research methodology in finance and accounting in Iran. Journal of empirical research in accounting. Volume 3, Issue 4:97-122 (in persian)

Banimahd, B., Hasas yeganeh, y& Yazdanian, N. (2014).Earnings Management and Audit Opinion: Evidences of Private Audit Firms. Volume 7, Issue21:17-32 (in persian)

Carey PE, Geiger MA, O’Connel BR. 2008. Costs associated with going-concern- modified audit opinions: an analysis of the australian audit market, ABACUS, 44: 61-81.

Chen PE, He SH, Ma ZH, Stice DE. 2012. Qualified audit opinions and debt contracting. The 3rd International Conference of The Japanese Accounting Review In Kyoto, Organized by Kobe University, Kyoto University, and Doshisha University.

Chen, F., Hope, O.K., Li, Q. & Wang, X. (2011). Financial reporting quality and investment efficiency of privat e firms in emerging markets. The Accounting Review

, 86 (4): 1255–1288.

Darabi, R. and Rezaie jaafari, (2011).Impact of the Independent Auditor's Report on the Transparency of Financial Reports..Management Accounting. Volume 5, Issue13:79-96 (in persian)

Dimitropoulos PA, Asteriou DI. 2010. The effect of board composition on the informativeness and quality of annual earnings: empirical evidence from greece. Research in International Business and Finance, 24: 190-205.

Etemadi,H., Mohammadi, A.& azemi Ardakani, M. , (2010).The Relationships between Auditor Industry Specialization and Earnings Quality in Listed Companies on Tehran Stock Exchange. Finacial Acounting Reaserches. Volume 1, Issue 1:17-32 (in persian)

Farinha JO, Viana LU. 2009. Board structure and modified audit opinions: evidence from the portuguese stock exchange, International Journal of Auditing, 13: 237-258.

Ferrero JE. 2014. Consequences of financial reporting quality on corporate performance. evidence at the international level. Estudios De Economia, 41: 49-88.

Francis JE, Krishnan JA. 1999. Accounting accruals and auditors reporting conservatism. Contemporary Accounting Research, 16: 135-165

Gaynor LI, Kelton AN, Mercer MO, Yohn TE. 2016. Understanding the relation between financial reporting quality and audit quality. Auditing: a Journal of Practice & Theory, 35: 1-22.

Gomariz FU, Ballesta JU. 2014. Financial reporting quality, debt maturity and investment efficiency. Journal of Banking & Finance, 40: 494-506.

Habib AH, Jiang HA. 2015. Corporate governance and financial reporting quality in china: A survey of recent evidence. Journal of International Accounting, Auditing and Taxation, 24: 29-45.

 Hashemi, S.A; Samadi, S.&  Hadian,R. (2015). The effect of financial reporting quality and debt maturity on investment efficiency. Empirical study in financial accounting Quarterly. Volume 11, Issue 44:117-134 (in persian)

Hosseini, S,J and Karamshahi, B. (2012).Improved financial reporting and auditing. Journal of accounting research, Volume 2, Issue 3:1-21 (in persian)

Kasznik RO. 1999. On the association between voluntary disclosure and earnings management. Journal of Accounting Research, 37: 57-81.

 Khodayar Yeganeh, S., Piri , P.&Didar , H. (2014).Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange. Finacial Acounting Reaserches. , Volume 6, Issue 3:99-118 (in persian)

Kordlar, A.E& Seyedy, S.A. (2009). Independent Auditor’s Roles in Decreasing Discretionary Accrual. journal of the accounting and auditing reviwe. Volume 16, Issue 1:3-16 (in persian)

Kothari S.P, Leone AN, Wasley CH. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39: 163-197.

Jameii, R., Helshi, M. & Haji aaedi, A. (2012)Investigating the Effect of Managers' Performance on Independent Auditor's Opinion in Companies Listed in Tehran Stock Exchange. journal of the accounting and auditing reviwe. Volume 19, Issue70: 1-14. (in persian)

Lennox CL, Wu XI, Zhang TI. 2015. The effect of audit adjustments on earnings quality: evidence from china. Journal of Accounting and Economics, 61: 545-562.

Mashyekhi. B. and Safari, M. (2006). the relationship between the operating cash and earnings management in Tehran Stock Exchange (TSE). journal of the accounting and auditing reviwe. Volume 13, Issue 2: 35-54 (in persian)

Mcnichols MA, Stubben ST. 2008. Does earnings management affect firms’investment decisions?. American Accounting Association, 83: 1571–1603.

Ming hsieh YU, Ching tsai YA. 2004. Aggregate audit adjustments and discretionary accruals: further evidence on the relation between audit quality and earnings management. Available at SSRN: http://ssrn.com/abstract=616221 or http://dx.doi.org/10.2139/ssrn.616221.

Moazedi EL, khansalar EH. 2016. Earnings management and audit opinion. International Journal of Economics and Finance, 8: 113-122.

Moradi,M; Osoolian, M.& Norouzi, M.(2014). Audit Opinion and Earnings Management: Uncertainty in Going-concern. journal of the accounting and auditing reviwe. Volume 21, Issue3:313-328. (in persian)

Nikoomaram, H. and Badavarnahandi, y. (2009)Explaining and Developing a Model for Determination and Evaluation of Factors that Affect Financial Reporting Quality Choice in Iran. Quarterly journal of productivity management. Volume 3, Issue 8: 141-187, (in persian)

Nikoomaram, H. and Fathi, Z. (2011)The impact of national accounting standards on the quality of financial reporting in Tehran stack Exchange: Earning Persistence approach.Management Accounting. Volume 3, Issue:31-45 (in Persian)

Pomeroy BR, Thornton DA. 2008. Meta-analysis and the accounting literature: the Case of audit committee independence and financial reporting quality. European Accounting Review, 17: 305-330.

Rahmani, H. and Talebnia,GH. (2013)The relationship between the type of auditor and the type of auditor's report with the earnings management index. Finacial Acounting and Auditing Reaserches. Volume 5, Issue19: 23-42 (in persian)

Rahmani, A. and Bashirimanesh. (2012). Investigating the power of discovery of earnings management models. Acounting and Auditing Reaserches, Volume 19, Issue3:1-20 (in persian)

Setayesh, M., Fatahi naghchi,H., Aabasi, S.& Rostaeei, M. (2013).Providing a New Approach to Issuing Audit Report Using Data Mining (Case Study: Accepted Companies in Tehran Securities Exchange).Journal of Audit Sience. Volume 14, Issue57:5-26 (in persian)

Stubben ST. 2010. Discretionary revenues as a measure of earnings management. The Accounting Review, 85: 695-717.

Tsipouridou MA, Spathis CH. 2013. Audit opinion and earnings management: evidence from greece. Accounting Forum, 38: 38–54

Vakilifard, H. and Mohamdi,S. (2015).Auditor's Change and Audit Report Type. Finacial Acounting and Auditing Reaserches. Volume 5, Issue19: 23-42 (in persian)