Abdoli, M., Faal-Ghayumi, A., Partoie, N. (2013). The effect of auditor characteristics on restatement of financial statements. Journal of Accounting and Auditing Review, 20 (3), 85-100. (in Persian)
Ahmadi, M. (2015). Relationship between abnormal audit report lag and restatement of financial statements in firms listed on Tehran Stock Exchange. M.A. Thesis, Islamic Azad University. (in Persian)
Anderson, R.C, & Reeb, D.M. (2003). Founding-Family Ownership and Firm Performance: Evidence from S&P 500. The Journal of Finance, LVIII (3), 1301-1328.
Banimahd, B., Moradzadehfard, M., Zeynali, M. (2012). Audit Report Lag and Auditor Change: Evidence from Iran. Journal of Basic and Applied Scientific Research, 2(12), 12278-12282.
Blankley, A. I., Hurtt, D. N. & MacGregor, J. E. (2012). Abnormal audit fees and restatements. Auditing: A Journal of Practice & Theory, 31 (1), 79–96.
Blankley, A. I., Hurtt, D. N., & MacGregor, J.E. (2014). The relationship between audit report lags and future restatements. Auditing: A Journal of Practice & Theory, 33 (2), 27–57.
Bowrin, A.R. & King, J. (2009). Time pressure, task complexity, and audit effectiveness. Managerial Auditing Journal, 25(2), 160 – 181.
Gujarati, D. (2016). Basic Econometrics. Translated by Hamid Abrishami, Tehran: Tehran University Press.
Hassas-Yeganeh, Y., & Gholamzadeh Delari, M. (2012). Comperhensive evaluation of audit quality in Iran. 10Th National Conference in Accounting, Alzahra University, Tehran. (in Persian)
Hung Chan, K., Luo, W.V., & Mo, P.L.L. (2015). Determinants and implications of long audit reporting lags: evidence from China. Accounting and Business Research, 46(2), 145-166.
Khan, A. & Subramaniam N. (2012). Family firm, audit fee and auditor choice: Australian evidence. Financial Markets & Corporate Governance Conference. Available at SSRN: http://ssrn.com/ abstract =1985776.
Knechel, W.R., & Payne, J.L. (2001). Additional evidence on audit report lag, Auditing: A Journal of Practice and Theory, 20, 137-146.
Kordestani, Gh., Azad. A., & Kazemi, M. (2010). The importance of prior period adjustments in capital market. Journal of Accounting and Auditing Research, 2 (8), 62-73. (in Persian)
Lambert, T. A., Jones, K. L. & Brazel, J. F. (2013). Unintended Consequences of Accelerated Filings: Are Involuntary Reductions in Audit Delay Associated with Reductions in Earnings Quality? Available in: ssrn. DOI: 10.2139/ ssrn.963402.
Lin, Y-H., Lin,
, H-W. S., (2017). Fair value measurement and accounting restatements. Advances in Accounting
Mahdavi, Gh., & Dehgani, A. (2016). The moderating role of audit report lag in relation between earnings quality and firm value. Journal of Accounting Knowledge, 7 (26), 107-130. (in Persian)
Meher Azin, A., Gobadian, B., & Froutan, M. (2013). Family and non-family firms and earnings management. Journal of Audit Knowledge, 13 (52), 153-170.
Mohammad Rezaei, F. & Mohammad Saleh, N. (2016). Audit report lag: the role of auditor type and increased competition in the audit market. International Journal of Auditing, 20(1), 87- 100.
Mohammad Rezaei, F., Moh-Saleh, N., & Ahmed, K. (2018). Audit firm ranking, audit quality and audit fees: Examining conflicting price discrimination views. The International Journal of Accounting, Forth coming.
Namazi, M., Mohammadi, M. (2010). Earnings quality and return of family and non-family firms in listed firms in Tehran Stock Exchange. Journal of Advances in Accounting, 2 (2), 159-194. (in Persian)
Noravesh, I., Karami, Gh., Mehrani, S. & Shahbazi, M. (2017). Comperhensive review on accounting, Negah-Danesh, Tehran. (in Persian)
Rafei, A. & Safarzadeh, M. (2014). Financial statements’ restatements and its factors in different industries. Journal of Audit Knowledge, 14 (55), 175-198. (in Persian)
Rahmani, H. and Bekhadi Nasab, V. (2016). Abnormal audit report lag on auditor indepence. Journal of audit knowledge, 17(67), 265-286. (in Persian)
Safrai Garaieli, M. (2017). Abnormal audit report lag and restatement of financial statements: The moderating role of economic bonding and audit specialization. Journal of Accounting and Auditing Knowledge, 6 (23), 155-168. (in Persian)
Sharad, K. (2014). The Timeliness of Quarterly Financial Reports of Companies in Malaysia. Working Paper. Online at www. ssrn. com.
Wang, D. (2006). Founding Family Ownership and Earnings Quality. Journal of Accounting Research, 44 (3), 619-656.