Accounting Standards Setting Committee. (2012). Auditing Standards. Tehran: Audit Organization. (in Persian)
Accounting Standards Setting Committee. (2014). Accounting Standards. Tehran: Audit Organization. (in Persian)
Al-Harshani, M. O. (2008). The pricing of audit services: evidence from Kuwait. Managerial Auditing Journal, 23(7): 685-696.
Arabmazar, A.A. & Dehghani, A. (2010). An Estimation of Business and Profession / Corporate Income Tax Efficiency in Provincial Tax Offices. Journal of tax research, 17(7): 45-64. (in Persian)
Ayers, B., Laplante, S. & Mcguire, S. (2010). Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes. Contemporary Accounting Research, 27 (2): 359-402.
Banimahd, B., Moradzadeh, M. & Zeinali, M. (2013). Effect of audit fee on audit opinion. Management Accounting, 15(5): 41-54. (in Persian)
Bell, T., Landsman, W. & Shackelford, D. (2001). Auditors’ Perceived Business Risk and Audit Fees: Analysis and Evidence. Journal of Accounting Research, 39 (1): 35-43.
Donohoe, M. & Knechel, R. (2014). Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research, 31 (1): 284-308.
Dunn, K. & Maydew, B. (2004). Audit firm industry specialization and client disclosure quality. Review of Accounting Studies, 9(1): 35-58.
Dyreng, S., Hanlon, M. & Maydew, E. (2008). Long-run corporate tax avoidance. The Accounting Review, 83 (1): 61-82.
Graham, J., Raedy, J. & Shackelford, D. (2012). Research in accounting for income taxes. Journal of Accounting and Economics, 53(1-2): 412-434.
Gul, F. A., Chen, C.J.P. & Tsui, J.S.L. (2003). Discretionary Accounting Accruals, Managers’ Incentives, and Audit Fees. Contemporary Accounting Research, 20 (3): 441-464.
Hanlon, M. & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2-3): 127-178.
Hanlon, M. & Slemrod, J. (2009). What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement. Journal of Public Economics, 93(1-2):126-141.
Hanlon, M., Krishnan, G. & Mills, L. (2012). Audit fees and book-tax differences. Journal of the American Taxation Association, 34 (1): 55-86.
Hassasyeganeh, Y. & Alavi Tabari, S.H. (2004). The relationship between Resources spent for internal control and audit fees. Empirical Studies in Financial Accounting, 1(4): 71-96. (in Persian)
Hay, D. W., Knechel, R. & Wong, N. (2006a). Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23 (1): 141-191.
Hejazi, R., Gheitasi, R. & Gheitasi, T. (2012). The impact of accruals and cash flows on audit pricing. Accounting and auditing research, 4(13): 62-77.
(in Persian)
Khodadadi, V., Ghorbani, R. & Khansari, N. (2014). Investigating the Effect of Ownership Structure on Audit Fees. The IranianAccounting and Auditing Review, 21(1): 57-72. (in Persian)
Krishnan, G. & Visvanathan, G. (2008). Do auditors price audit committee’s expertise? The case of accounting vs. non-accounting financial experts. Journal of Accounting, Auditing & Finance, 24(1): 115-144.
Malekian, E., Ahmadpour, A. & Talebtabar Ahangar, M. (2013). The relationship between some corporate governance mechanisms, audit fees and meter owneship of companies listed in Tehran Stock Exchange. Journal of financial accounting research, 4(4): 37-50. (in Persian)
Nikbakht, M. & Tanani, M. (2010). Test of factors influencing financial audit fees. Journal of financial accounting research, 2(2): 111-132. (in Persian)
Rajabi, R. & Mohammadi Khashooei, H.(2008).Agency Costs & Independent Audit Services Pricing. The Iranian Accounting and Auditing Review, 15(4): 35-52. (in Persian)
Seetharaman, A., Gul, F. A. & Lynn, S. G. (2002). Litigation risk and audit fees: Evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics, 33 (1): 91-115.
Simunic, D. )1980(. The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18 (1): 161-190.