Aghaei, M. A., Sirghani, S. & Arafizadeh, S. (2017). Investigating the Impact of Free Cash Flow and Growth Opportunities on the Disclosure and Concurrency Quality of Stock Returns. Journal of Empirical Accounting Research, 7(1), 121-140. (in Persian)
Akrami Moghaddam, E. (2016). Barriers to Risk-Based Auditing. Management and Accounting Research Monthly, (29), 86-95. (in Persian)
Alexeyeva, I., Svanström, T. (2015). The impact of global financial crisis on audit and non-audit fees. Managerial Auditing Journal, 30(4), 302-323
Amiri, H., & Mohammadi Kh.H. (2012). Analysis of Relationship between Debt Financing and Earnings Quality. Financial Accounting Research Quarterly, 16(10), 61-81. (in Persian)
Asthana, S. C., & Boone, J. P. (2012). Abnormal audit fee and audit quality. A Journal of Practice & Theory, 31(5), 1–22.
Bala, H., Amran, N.A., Shaar, H. (2018). Audit Fees and Financial Reporting Quality: Study of Listed Companies in Nigeria. International Review of Management and Business Research, 7(2), 482- 489.
Beswick, P. (2013). Remarks at the AICPA 2013 Conference on Current SEC and PCAOB Developments Chief Accountant. Office of the Chief Accountant US Securities and Exchange Commission.Available in: https://www.sec.gov/news/speech/2013-spch121113pb
Blandón, J. G., & Bosch, J. M. (2013). Audit firm tenure and qualified opinions: New evidence from Spain. Revista de Contabilidad – Spanish Accounting Review, 16(2), 118-125.
Callen, J., Khan, L. & Lu, H. (2011). Accounting Quality, Stock Price Delay and Future Stock Returns. Contemporary Accounting Research, 20(20), 1-27.
Caramanis, C., & Lennox, C. (2008). Audit effort and earnings management. Journal of Accounting and Economics, 45(1), 116–138.
Carson, E. & Fargher, N. (2007). Note on audit fee premiums to client size and industry specialization. Accounting & Finance, 47(3), 423–446.
Chen, H., Chen, J.Z., Lobo, J.G. & Wang, Y. (2011). Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidencefrom China. Contemporary Accounting Research, 28(3), 892-925.
Chen, L., Krishnan, G., Yu, W. (2018). The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality. Advances in Accounting, 43(C), 14- 31.
Datar, S.M., Feltham, G.A. & Hughes, J.S. (1991). The Role of Audits and Audit Quality in Valuing New Issues. Journal of Accounting and Economics, 14 (1), 3–49.
Deangelo, L. (1981). Auditor independence, “low balling”, and disclosure regulation. Journal of Accounting and Economics, 3, 113–127.
Ding, Y., Zhang, H. and Zhang, J. (2007). Private vs. state ownership and earnings management: evidence from Chinese listed companies. Corporate Governance: an International Review, 15, 223–238.
Dopuch, N., & King, R. (1996). The effects of lowballing on audit quality: An experimental[Naeini1]
. Journal of Accounting, Auditing & Finance,
Dye, R. A. (1991). Informationally Motivated Auditor Replacement. Journal of Accounting and Economics, 14 (2), 347-374.
Egbunike, CH, F & Odum, A. (2018). Board leadership structure and earnings quality: Evidence from quoted. Asian Journal of Accounting Research, 3(1), 82-111.
Ettredge, M., Li, C., & Emeigh, E. (2014). Fee pressure and audit quality. Accounting, Organizations and Society, 39, 247–263.
Flanigan, J. (2002). Anderson’s pain will strengthen system. Los Angeles Times. Available in: https://www.latimes.com/archives/la-xpm-2002-mar-24-fi-flan24-story.html
Geiger, M., Raghunandan, K., & Riccardi, W. (2014). The global financial crisis: U.S. bankruptcies and going-concern audit opinions. Accounting Horizons, 28(1), 59-75.
Gholami Gifan, S. & Salehi, M. (2019). Investigating the Relationship Audit Market Monopoly and Fees and Audit Quality Considering 99 of the Fifth Development Law. Experimental Accounting Research, 31, 365-387. (in Persian)
Glater, J. (2002). Audit firms await fallout and windfall. The New York times, March 14.
Habib, A., Bhuiyan, M., & Islam, A. (2013). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Managerial Finance, 39(2), 155–180.
Hassanzadeh, S. & Baradaran Hassanzadeh,[Naeini2]
R. (2017). Accounting information quality and unexplained audit fees on restatement of financial statements. Auditing Knowledge,
17(67), 123-145. (in Persian
Hayes, R., Dassen, R., Schilder, A., & Wallage, P. (2005). Principles of Auditing: An Introduction to International Standards on Auditing, (2nd Ed). England: Prentice-Hall.
Hoitas, R., Markelevich[Naeini3]
, A & Barragato, C. A. (2007). Auditor fees and audit quality. Managerial Auditing Journal,
Izadpour, M., Nikomram, H. (2018). Explain the asymmetric behavior of costs based on the simultaneous timing of political and business cycles. Management Accounting and Auditing Knowledge, 7) 27(, 231-246. (in Persian)
Jahmani, Y., Niranjan, S. & Toney S. (2016). Earnings Management in Recession and Recovery Periods. The Journal of Applied Economic Research, 10 (2), 1-17.
Karami, GH & Eftekhari, W. (2013). Investigating some criteria for accounting profit quality in business cycles. Accounting and Auditing Reviews, 20(4), 12-13. (in Persian)
Khajavi, Sh., Ghadirian, A., Mohammad, H. (2015). Investigating the Impact of Earnings Quality on the Restatement of Financial Statements. Accounting Advances, 7(2), 59-84. (in Persian)
Leary, M. T., & Roberts, M. R. (2008). The Pecking order, debt capacity, and information asymmetry. Working Paper, Cornell University.
Mohammad Rezaie, F. & Mehrabanpour, M. R. (2016). Type of Report and Number of Audit Clauses, Ranking Effect of Trusted Audit Institutions. Journal of Management Accounting and Auditing Knowledge, 2(17), 65-77. (in Persian)
MohammadiAsl, N., Mansourfar, Gh., & Shahbazi, K. (2018). Investigation of Earnings Quality Behavior in Business Cycles Using Gentle Panel Transmission Regression. Accounting and Auditing Reviews, 25(1), 113-134. (in Persian)
Mohammad Rezaei, F. & Mohd[Naeini4]
-Saleh, N. (2017). Auditor switching and audit fee discounting: the Iranian experience. Asian Review of Accounting
, 25 (3), 335-360.
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, 20(1), 87- 100.
Mohammad Rezaie, F. & Mohammad Rezaie, M. (2015). The Ranking of Trusted Audit Institutions & Securities & Auditing Quality. Accounting Knowledge and Management Audit, 4(14), 1-14. (in Persian)
Mouselli, S., Jaafar, A., Hussainey, KH. (2012). Accruals quality vis-à-vis disclosure quality: Substitutes or complements? The British Accounting Review, 44(1), 36–46
Muzatko, S. & Teclezion, M. (2016). The Relationship between Audit Fees and Earnings Quality of Financial Institutions. Journal of Accounting and Finance, 16(5), 736-753.
Nowruz Nasr, H., Moradzadeh Fard, M. & Shokri, A. (2019). The Impact of Investment Firm Ownership on Stock Liquidity. Financial Accounting and Auditing, 11(42), 23-45.
Oradi, J., Nasirzadeh, F., & Hesarzadeh, R. (2018). The Impact of Competition in the Audit Market on Auditing Fees: The Role of Auditing Market. Accounting Advances, 10(2), 1-29. (in Persian)
Osmani, R. & Deari, F. (2016). Firms’ financial performances and economic recession: evidence from Macedonian listed companies. Economic Sciences, 9(58), 201-210.
Paulo, E., & Mota, R.H. (2019). Business cycles and earnings management strategies: a study in Brazilian public firms. Revista Contabilidade & Finanças
, 30(80), 1460-1478.
Petersen, M.A. (2009). Estimating standard errors in finance panel data sets: comparing approaches. The Review of Financial Studies, 22(1), 435-480.
Rifai, R., Samati, M., Ghobadi, S. (2019). Simulation of the Impact of Factors Affecting the Economic Recession in Iran: A Comparison of Monte Carlo and Bayesian Markov Chain Approaches. Journal of Economic Growth and Development Research, 9 (36), 95-108.
Safarzadeh, M. H. & Vahedian, R. (2017). The Impact of the Global Financial Crisis on Earnings Quality. Journal of Accounting Knowledge, 8(4), 37-64. (in Persian)
SahbaiGherghi, E., Larry Dasht Bayaz, M. & Fakoor Saghieh, A. M. (2019). Auditor's report and audit fees: The role of business strategies. Accounting and Auditing Reviews, 4, 543-517. (in Persian)
Sajjadi, H, Tucker, R. & Mahmoudi, A. (2011). The relationship between institutional investors and earnings quality. Journal of Accounting Studies, 29, 137-137. (in Persian)
Sarlak, N., Faraji, O., Izadpour, M. & Joudaki, Ch Z. (2018). CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality. Accounting and Auditing Reviews, 25(2), 199 -214. (in Persian)
Sloan, R. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review, 71, 289-315.
Stanley, J. Brandon, D. & McMillan. (2015). Does lowballing impair audit quality? Evidence from client accruals surrounding analyst forecasts. Journal of Accounting & Public Policy, 34(6), 625-645.
Tomy R.E. (2012). Earnings Persistence over the Business Cycle. Working Paper. Stanford University.
Varasteh, H., Delkhah, J., Yazdani, H. R. (2019). Appropriate marketing and sales strategies during the recession. Commercial Management, 11(3), 459-484. (in Persian)
Yi Lu, L., Wu, H., & Yu, Y. (2017). Investment-Related Pressure and Audit Risk. Auditing A Journal of Practice & Theory, 36(3), 137–157.