دانایی فرد، ح. (1394). پویش کیفی و طرح پژوهش: انتخاب از میان پنج رویکرد (روایتپژوهی، پدیدارشناسی، نظریۀ دادهبنیاد، قومنگاری، مطالعۀ موردی). تهران: صفار.
مشایخی، ب.؛ مداحی، آ.؛ مهرانی، س.؛ رحمانی، ع. (1392). تدوین مدل کیفیت حسابرسی. بورس اوراق بهادار، 6(23)، 137-103.
نوری، ع.؛ مهرمحمدی، م. (1390). الگویی برای بهرهگیری از روش نظریۀ برخاسته از دادهها در پژوهشهایتربیتی. مطالعات برنامۀ درسی، 6 (23)، 35-8.
Adhikari, A. & Tondkar, R. (1992). Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges. Journal of International Financial Management and Accounting, 4 (2), 75-105.
Ali, A. & Hwang, L. (2000). Country-Specific Factors Related To Financial Reporting and the Value Relevance of Accounting Data. Journal of Accounting Research, 38 (1), 1-21.
Alnajjar, F. (1986). Standardization in Accounting Practice: A Comparative international Study. International Journal of Accounting, 21(1), 161-176.
Ball, R., Kothari, S. & Robin, A. (2000). The Effects of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting and Economics, 29(1), 1-51.
Barth, M. E., & Landsman, W. R. (1995). Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting. Accounting Horizons, 9(4), 97-107.
Craig, R. & Diga, J. (1996). Financial Reporting Regulation In ASEAN: Features and Prospects. The International Journal of Accounting, 31 (2), 239-259.
Creswell, J. W. (2014). Research Design: Qualitative, Quantitative and Mixed Methods Approaches (4th Ed.). Thousand Oaks, CA: Sage.
Daske, H., Hail, L., Leuz, C., Verdi, R. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on The Economic Consequences. Journal of Accounting Research, 46 (5), 1085-1142.
Doupnik, T. & Salter, S. (1995). External Environment, Culture, and Accounting Practice: A Preliminary Test of a General Model of International Accounting Development. The International Journal of Accounting, Vol. 30, 189-207.
El-Gazzar, S., P. Finn, And R. Jacob, (1999), An Empirical Investigation Of Multinational Firms Compliance With International Accounting Standards, The International Journal Of Accounting 34 (2): 239-248.
Gernon, H. & Meek, G. (2001). Accounting: An International Perspective (5 Ed.). MA: Mcgraw-Hill, Boston.
Glaser, B. G. & Strauss, A. (1967). The Discovery of Grounded Theory: Strategies Forqualitative Research. Aldine Publishing, Chicago.
Glaser, B. (1978) Theoretical sensitivity: Advances in the methodology of grounded theory. Mill Valley, CA: Sage.
Glaser, B. (1992). Basics of grounded theory analysis. Mill Valley, CA: Sociology Press.
Goulding, C. (2002) Grounded Theory: A Practical Guide for Management, Business Andmarket Researchers. Sage, London.
Gray, S., (1988), Towards A Theory Of Cultural Influence On The Development Of Accounting Systems Internationally, ABACUS 24 (March): 1-15.
Hail, L., Leuz, C. & Wysocki, P. (2010). Global Accounting Convergences and The Potential Adoption of IFRS By The U.S. (Part I): Conceptual Underpinnings and Economic Analysis. Accounting Horizons, 24 (3), 355-394.
Jaggi, B. & Low, P. (2000). Impact of Culture, Market Forces, and Legal System on Financial Disclosures. The International Journal of Accounting, 35 (4), 495-519.
La Porta, R., Lopez-De-Silanes, F., Shleifer, A. & Vishny, R. (1997). Legal Determinants of External Finance. The Journal of Finance, 52 (3), 1131-1150.
Mashayekhi, B., Maddahi, A., Mehrani, S. & Rahmani, A. (2013). Development of audit quality model. Securities and Exchange Quarterly, 6(23), 103-137.
(in Persian)
Nobes, C. (1998). Towards a General Model of the Reasons for International Differences in Financial Reporting. ABACUS, 34 (2), 162-187.
Nouri, A., Mehr Mohammadi, M. (2011). A model for using the grounded theory in educational research. Curriculum Studies, 6(23), 8 - 35. (in Persian)
Ramanna, K. & Sletten, E. (2009). Why Do Countries Adopt International Financial Reporting Standards? Harvard Business School Accounting and Management Unit. Working Paper No. 09-102.
Salter, S. (1998). Corporate Financial Disclosure In Emerging Markets: Does Economic Development Matter? The International Journal of Accounting, 33 (2), 211-234.
Salter, S. & Niswander, F. (1995). Cultural Influence on The Development of Accounting Systems Internationally: A Test of Gray’s [1988] Theory. Journal of International Business, 26 (2), 379-397.
Saudagaran, S. & Diga, J. (2000). The Institutional Environment of Financial Reporting Regulation In ASEAN. The International Journal of Accounting, 35 (1), 1-26.
Stanisic, N., Avric, S. P., Mizdrakovic, V., Djeni, M. (2012). Mark-To-Market Accounting As The Magnifier Of Financial Crisis.
Strauss, A. (1987). Qualitative Analysis For Social Scientists. New Work: Cambridge University Press.
Strauss, A. & Corbin, J. (1990). Basics of Qualitative Research: Grounded Theory Procedures and Techniques. Newbury Park, CA: Sage.
Strauss, A. & Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures For Developing Grounded Theory (2 Nd Ed.). Sage Publications, Thousand Oaks, CA, USA.
Corbin, J., & Strauss, A. (2008). Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory (3 Rd Ed.). Thousand Oaks, CA: Sage.
Wolk, H.I., Dodd, J.L. & Rozycki, J.J. (2016). Conceptual Issues in a Political and Economic Environment, SAGE Publications.
Xiao, J., Weetman, P. & Sun, M. (2004). Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Development In China. ABACUS, 40 (2), 193-218.
Yang, D. & Lee, C. (1994). An Empirical Analysis of Pan-Pacific Accounting Practices in the 1970s. Advances in International Accounting, 6, 133-145.
Young, D. & Guenther, D. (2003). Financial Reporting Environments and International Capital Mobility. Journal of Accounting Research, 41 (3), 553-579.
Zarzeski, M. (1996). Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosure Practices. Accounting Horizons, 10 (1), 18-37.
)