Ahmed, A. S. & Duellman, S. (2013). Managerial Overconfidence and Accounting Conservatism, Journal of Accounting Research, 51 (1), 1-30.
Arabsalehi, M. & Hashemi, M. (2015). The Effect of Managerial Overconfidence on Tax Avoidance. The Iranian Accounting and Auditing Review, 22(1), 85-104. (in Persian)
Auditing Organization, International Accounting Standards Committee. (2015). Audit standards, Tehran. (in Persian)
Beasley, M. S., Carcello, J. & Hermanson, D. (1999). COSO’s New Fraud Study: What it Means for CPAs. Journal of Accountancy, 187(5), 12–13.
Ben-David, I., Graham, J.R. & Harvey, C.R. (2010). Managerial m- iscalibration, Working paper, Duke University,
Campbell, T. C., Galleyer, M., Johnson, S.A., Rutherford, J. & Stanley, B.W. (2011). CEO Optimism and forced turnover. Journal of Financial Economics, 101(3), 695–712.
Cohen, J., Ding, Y., Lesage, C. & Stolowy, H. (2010). Corporate Fraud and Managers’ Behavior: Evidence From the Press. Journal of Business Ethics, 95(2), 271–315.
Dechow, P. & Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors, The Accounting Review, 77(s-1), 35-59.
Duellman, S., Hurwitz, H. & Sun, Y. (2015). Managerial Overconfidence and Audit Fees. Journal of Contemporary Accounting & Economics, 11(2), 148-165.
Eslamy Bidgoli, GH. & Tehrani, A. (2011). An Insight into the nature of relationship between overconfidence of individual investors and trading volum in tehran stock exchange. Economic Research Review, 4 (39), 231-253. (in Persian)
Forghandoost Haghighi, K., Hashemi, S. A. & Froughi Dehkordi, A. (2014). Study the relationship between earnings management and the possibility of fraud in the financial statements of companies listed in Tehran Stock Exchange. Journal of Audit Science, 14 (56), 47-68. (in Persian)
Gervais, S., Heaton, J.B. & Odean, T. (2010). Overconfidence, investment policy, and manager welfare. Unpublished Working paper.
Hasas Yeganeh, Y., Hasani Alghar, M. & Marfou, M. (2015). Managerial overconfidence and audit fees. The Iranian Accounting and Auditing Review, 22(3), 263-284. (in Persian)
Hassani, M. & Zeyghami, E. (2016). Empirical Evidence on the Relationship between Overconfidence and Overinvestment. Quarterly Journal of Securities Exchange, 8 (32), 73-97. (in Persian)
Heidari, M. (2014). Examining managerial overconfidence behavioral explanation effect on cost stickiness: comparison with economic and agency theory based factors. The Iranian Accounting and Auditing Review, 21(2), 151-172.
(in Persian)
Hribar, P. & Yang, H. (2012). Does CEO Overconfidence Affect Management Forecasting and Subsequent Earnings Management? Working Paper.
Hsieh, T., Bedard, J. C. & Johnstone, K. M. (2014). CEO Overconfidence and Earnings Management during Shifting Regulatory Regimes. Journal of Business Finance & Accounting, 41 (9-10), 1243-1268.
Johnson, E., Kuhn, J.R., Apostolu, B. & Hassell, J.M. (2013). Auditor perceptions of client narcissism as a fraud attitude risk factor. Auditing: A Journal of Practice and Theory, 32 (1), 203-219.
Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.
Jones, K. L., Krishnan, G.V. & Melendrez, K. D. (2008). Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis. Contemporary Accounting Research, 25(2), 499-531.
Khodamipour, A., Dorri Sedeh, M. & Pouresmaily, A. (2015). The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring. The Iranian Accounting and Auditing Review, 22(2), 183-202. (in Persian)
Kuhn, R. & Sutton, S. (2006). Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance. Journal of Emerging Technologies in Accounting, 3(1), 61-80.
Langberg, N. & Kumar, P. (2006). Overinvestment and Corporate Fraud in Efficient Capital Markets. Available at SSRN: https://ssrn.com/abstract=894904 or http://dx.doi.org/10.2139/ssrn.894904.
Libby, R. & Rennekamp, K. (2012). Self-Serving Attribution Bias, Overconfidence, And the Issuance of Management Forecasts. Journal of Accounting Research, 50 (1), 197-231.
Malmendier, U. & Tate, G. (2005). CEO Overconfidence and Corporate Investment. Journal of Finance, 60(6), 661–700.
Malmendier, U. & Tate, G. (2008). Who Makes Acquisitions? CEO Overconfidence and the Market’s Reaction. Journal of Financial Economics, 89(1), 20–43.
Mashayekh, S. & Behzadpur, S. (2015). The effect of managers' overconfidence on dividend policy in the firms listed in Tehran stock market. The Iranian Accounting and Auditing Review, 21(4), 485-504. (in Persian)
Mashayekhi, B. & Hosseinpour, A. H. (2016). The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange. Empirical Studies in Financial Accounting, 13 (49), 29-52. (in Persian)
Moradi, J., Rostami, R. & Zare, R. (2014). Recognizing Risk Factors Affecting Fraud Probability in Financial Reporting from Auditors' Viewpoint and Its Impact on Firms' Performance. Journals of Accounting Advances, 6 (1), 141-173. (in Persian)
Nofsinger, J. R. (2001). Investment Madness: How Psychology affects your investing and what to do about it, Pearson Education, 1st Edition. London: United Kingdom.
Perols, J. L. & Lougee, B. A. (2011). The relation between earnings management and financial statement fraud. Advances in Accounting, 27(1), 39 – 53.
Rahman, S., Sulaiman, S., Fadel, E. & Kazemian, S. (2016). Earnings Management and Fraudulent Financial Reporting: The Malaysian Story. Journal of Modern Accounting and Auditing, 12 (2), 91-101.
Rezaee, Z. & Riley, R. (2009). Financial statement fraud: prevention and detection. 2nd ed. Hoboken, NJ: John Wiley and& Sons, Inc.
Richardson, S., (2006). Over-Investment of Free Cash Flow. Review of Accounting Studies, 11, 159-189.
Rijsenbilt, A. & Commandeur, H. (2013). Narcissus Enters the Courtroom: CEO Narcissism and Fraud. Journal of Business Ethics, 117 (2):413-429.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370.
Scherand, C.M. & Zechman, S.L. (2011). Executive Overconfidence and the Slippery Slope to Financial Misreporting. Journal of Accounting and Economics, 53 (1-2), 311–29.
Shamsaie, V. (2013). Earnings management and fraudulent financial reporting by auditors recognize the distinction. Hesabras, 64, 106-114. (in Persian)
Stolza, B, T. Setman, N, E. & Xu, J. (2015). Managerial Overconfidence and Earnings Management. Working paper, Department of Insurance, Legal Studies, and Real Estate, University of Georgia.
Taylor, S. L. & Bayley, L. (2007). Identifying earnings overstatements: A practical test. Working Paper, July, 2007 Available at http://papers.ssrn.com/ sol3/papers.cfm?abstract_id=995957.
Zhang, A. Y. (2005). Evidence on the tradeoff between real manipulation and accrual manipulation. Working paper. University of Rochester. Available at http://ssrn.com/ abstract = 961293.
)