بررسی واکنش بازار به کیفیت کار شرکاء حسابرسی

آذین‌فر، کاوه؛ قدرتی‌زوارم، عباس؛ تیمورپور، سهیلا؛ نوروزی، محمد. (1399). کیفیت حسابرسی، سیاست چرخش مؤسسات حسابرسی و حق‌الزحمه حسابرس: رویکرد مدل‌سازی معادلات ساختاری. دانش حسابرسی، 19 (77)، 275-290. ‎

آقایی محمدعلی، ویسی حصار ثریا، فاطری علی. (1398). بررسی اثر چرخش اجباری حسابرسان بر ارتباط بین حق‌الزحمه حسابرسی با ارزش افزوده بازار، ارزش افزوده اقتصادی و فرصت‌های رشد شرکت‌ها. فصلنامه حسابداری مالی. ۱۱ (۴۴) :۸۸-۱۱۸

بهارمفدم، مهدی؛ جوکار، حسین. (1397). اثر تعدیل کنندگی کیفیت حسابرسی بر تمایلات سرمایه گذاران در قیمت گذاری سهام. مطالعات تجربی حسابداری مالی، 14 (57)، 146-123

خانی، ذبیح الله؛ رجب‌دری، حسین؛ صدری، ندا. (1399). رابطه کیفیت حسابرسی (اندازه مؤسسه حسابرسی، تخصص حسابرس در صنعت و دوره تصدی حسابرس) و حق‌الزحمه غیرعادی حسابرس با اظهارنظر حسابرس نسبت به تداوم فعالیت. دانش حسابرسی، 20 (79)، 241-258

زمانی، زهرا؛ سهرابی، زهرا. (1397). بررسی اثر حاکمیت شرکتی و کیفیت حسابرسی بر تامین مالی از طریق وام بانکی در شرکت های خصوصی. مدیریت دارایی و تامین مالی، 6 (3)، 133-146

احمدی, محمدرمضان, جمالی, کامران. (1392). تأثیر کیفیت حسابرسی بر بازده آتی سهام شرکت های پذیرفته‎شده در بورس اوراق بهادار تهران. بررسی‏‌های حسابداری و حسابرسی, 20 (4) , 1-20

سجادی، سیدحسین؛کاویانی، مریم؛ رشیدی‌باغی، محسن؛ صبرجو، جلال. (1396). تأثیر چرخش حسابرس در سطح شریک و مؤسسه حسابرسی بر کیفیت حسابرسی. دانش حسابرسی، 22 (69)، 59-80

عباس زاده، محمد رضا؛ نصیرزاده، فرزانه؛ پورحسینی، حصار. (1399). بررسی رابطه بین نوسا‌ن‌پذیری سود و کیفیت حسابرسی در شرکت-های پذیرفته شده در بورس اوراق بهادار تهران. دانش حسابرسی، 20 (78)، , 392-419.

علوی طبری, سید حسین, بشیری منش, نازنین. (1392). اثر کیفیت حسابرسی و تغییر حسابرس بر بازار سرمایه. دانش حسابداری و حسابرسی مدیریت. (6) 2، 76-65

واعظ، سید علی؛ رمضان احمدی، محمد؛ رشیدی باغی، محسن. (1393). تأثیر کیفیت حسابرسی بر حق‌الزحمه حسابرسی شرکت‌های بورسی. مجله دانش حسابداری مالی، 1 (1)، 87-107.

ودیعی, محمد حسین, کاردان, بهزاد, هوشمندزعفرانیه, رحمت اله. (1397). اثر کیفیت حسابرسی بر میزان خطای سود پیش‌بینی شده واحدهای تجاری: معیار رتبه‌بندی حسابرس. پژوهش های تجربی حسابداری. 8 (2)، 135-152

Abaszadeh, M. , Nasirzadeh, F. , & Poorhoseini, H. , (2020). Earnings Volatility and Audit Fee in TSE. Journal of Audit Science, 20 (78) , 392-419. (In Persian).

Ahmadi, M. , Jamali, K. (2014). The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange. Accounting and Auditing Review, 20 (4) , 1-20. doi: 10. 22059/acctgrev. 2014. 36582. (In Persian).

Aghaei M A, Weysihesar S, Fateri A. (2020). Investigating the Effect of Mandatory Rotation of Auditors on the Relationship between Audit Fees and Market Value Added (MVA) , Economic Value Added (EVA) and Corporate Growth Opportunities. quarterly financial accounting journal. 11 (44) :88-118. (In Persian)

Alavi Tabari, S. , & Bashirimanesh, N. (2013). The effect of the Audit Quality and Auditor Switches on capital market. Journal of management Accounting and Auditing Knowledge, 2 (6) , 65-76. (In Persian).

 Azinfar, k. , ghodratizovarm, A. , Teimorpor, S. & Norozi, M. , (2019). The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees, Journal of Audit Science, 19 (77) , 275-290. (In Persian)

Baharmoghadam, M. & Jokar, H. (2018) , The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing, Empirical Studies in Financial Accounting Quarterly, 14 (57) , 123-146. (In Persian)

Ball, R. , Jayaraman, L. & Shivakumar, S. (2012). Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis. Journal of accounting and economics. 53. 136-166

Blackwell, D. W. ; T. R. Noland, & D. B. Winters. (1998). The value of auditor assurance: Evidence from loan pricing. Journal of Accounting Research. 36 (1) , 57–70.

Chambers, D. & Payne, J. (2008). Audit Quality and Accrual Reliability: Evidence from the Pre-and Post-Sarbanes-Oxley Periods. Working Paper. Available at SSRN: http://ssrn. Com, abstract =1136787

Charl de Villiers,; David Hayb, & Zhizi (Janice) Zhang. (2014). Audit fee stickiness, Electronic copy available at:

http://ssrn. com/abstract=1771045.

Choi, J. H. ; Doogar, R. K. , & Ganguly, A. R. (2014). The riskiness of large audit firm client portfolios and changes in audit liability regimes: Evidence from the U. S. audit market. Contemporary Accounting Research, 21 (4) , 747–785.

Dahlquist, M. & Robertson, G. (2001). Direct foreign ownership, institutional investors, and firm characteristics. Journal of Financial Economics, 59, 413–440.

Demerjian, P. R; Donovan, J. B. , & Jennings, J. (2020). Assessing the Accuracy of Forward-Looking Information in Debt Contract Negotiations: Management Forecast Accuracy and Private Loans. Journal of Management Accounting Research, 32 (1) , 79-102.

Donovan, J. ; McMartin, A. S, & Phillips, M. (2019). Does Recognition versus Disclosure Affect Debt Contract Design? Evidence from SFAS 158. Evidence from SFAS, 158.

European Commission. (2010). Green paper: Audit policy: Lessons from the crisis. Brussels: 13th of October 2010, European Commission, Brussels.

Firth, M. A. & Smith, A. M. C. (1992). Selection of auditor firms by companies in the issue market. Applied Economics, 24, 247-255.

Francis, J. R. & Wang, W. (2020). Common Auditors and Private Bank Loans. ContemporaryAccountingResearch. https://doi. org/10. 1111/1911-3846. 12617

Francis, J. R. (2011). A framework for understanding and researching audit quality auditing. A Journal of practice& theory. 30 (2) , 125-152

Goodwin, J. & D. Wu. (2014). Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? Review of Accounting Studies. 19 (4) , 1532–1578.

Gul, F. A. ; D. Wu, & Z. Yang. (2013). Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review. 88 (6) , 1993–2023.

Hay, D & Knechel, W. R. (2010). The Effects of Advertising and Solicitation on Audit Fees. Journal of Accounting and Public Policy. 29 (1) , 60-81.

Hurley, P. J. , & Mayhew, B. W. (2019). Market reactions to a high-quality auditor and managerial preference for audit quality. Auditing: A Journal of Practice & Theory. , 38 (4) , 131-149.

Johnstone, K. M. ; Bedard, J. C. ,& Ettredge, M. L. (2004). The Effect of Competitive Bidding on Engagement Planning and Pricing. Contemporary Accounting Research. 21 (1) , 25–53.

Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting Research. 29, 193–228.

Keller, G. , & Warrack, B. (2003). Statistics for management and economics (6th ed.). Pacific Grove, CA: Duxbury Press.

Khani, Z. , Rajabdari, H. & Sadri, N. , (2020). Does Audit Quality Mediate the Effect of Auditor Tenure, Abnormal Audit Fee and Auditor’s Reputation on Giving Going Concern. Journal of Audit Science, 20 (79) , 241-258. (In Persian).

Knechel, W. R. ; V. Naiker, & G. Pacheco. (2007). Does auditor industry specialization matter? Evidence from market reaction to auditor switches. Auditing: A Journal of Practice & Theory. 26 (1) , 19–45.

Knechel, W, R. , G. V. Krishnan, M. Pevzner, L. B. Shefchik, & U. K. Velury. (2013) audit quality: insights from the academic literature, auditing: A journal of practice & theory. 32 (special issue) : 385-421

Lee, B. & Roden, D. (2007). Have the Big accounting firms lost their audit quality advantage: evidence from the returns earnings relation, Journal of Forensic Accounting, 64 (1) , 66-73.

Lee, K. K. , Levine, C. B. (2020). Audit partner identification and audit quality. Review of Accounting Studies. 25, 778–809. https://doi. org/10. 1007/s11142-020-09533-0

Minnis, M. (2011). The value of financial statement verification in debt financing: Evidence from private U. S. firms. Journal of Accounting Research, 49 (2) : 457–506.

Nichols, D. R. ; D. B. Smith. (1990). The market for audit services, journal of accounting and economics. 12 (2) , 281-308

Qiang, Q. (2003). Corporate governance and state-owned shares in China listed companies. Journal of Asian Economics, 14, 771–783.

Sajadi, S. , Kavyani, M. , Rashidibaghi, M. , &Sabrjoo, J. , (2017). Audit partner Rotation and Auditing Quality, Journal of Audit Science, 22 (69) , 50-89. (in Persian).

Taylor, Mark H; D. T. Simon, & F. Greg Burton. (1999). A Survey of Audit Service Pricing in South Korea, Research in Accounting Regulation. 13, 201-207.

Teoh, S. H. , & T. J. Wong. (1993). Perceived auditor quality and the earnings response coefficient. The Accounting Review. 68 (2) , 346–366.

Titman, S. , & B. Trueman. (1986). Information quality and the value of new issues. Journal of Accountingدand Economics. 8 (2) : 199–229.

U. S. Senate. (1977). Subcommittee on Reports, Accounting and Management of the Commission on Government Operations. The Accounting Establishment: A Staff Study. Washington DC. Government Printing Office.

Teoh, S. H. & T. J. Wong. (1993). Structure: price competition, advertising and the evolution, The accounting review. 68 (2). 346-366.

Vaus, D. (2002). Analyzing social science data (1st Ed.). London: SAGE Publications Ltd.

Vadiee, M. , kardan, B. ,& Houahmand Zaferanie, R. (2018). Audit Quality and Earnings Forecast Error: As an Auditor Ranking Criterion. Empirical Research in Accounting, 8 (2) , 135-152. doi: 10. 22051/jera. 2017. 10987. 1367. (In Persian)

Vaez, S. , Ramazan Ahmadi, M. &Rashidibaghi, M. (2014). The effect of audit fees on audit quality in Companies Listed in Stock Exchange. Journal of Financial Accounting Knowledge, 1 (1) , 87-107. (In Persian)

Vogt, S. , C & Vu, J. , (2000). Free cash flow and long run firm value: Evidence from the Value Line Investment Survey. Journal of Managerial. 7 (2) ,188-207.

Watts, R. L. , & J. L. Zimmerman.) 1986 (. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice Hall, Inc.

Xiaodong XU; Xia Wang & Nina Han. (2013). Accounting Conservatism, Ultimate Ownership and Investment Efficiency, Electronic copy available at: http://ssrn. com/abstract=2103957.

Zamani, Z. & Sohrabi, Z. , (2018). The Effect of Corporate Governance and Audit Quality on Bank Loan Financing in Private Companies. , Journal of Asset Management and Financing, 6 (3) , 133-146. (In Persian).

Zerni, M) 2012 (. Audit partner specialization and audit fees: Some evidence from Sweden. Contemporary Accounting Research. 29 (1) , 312–340.