تحلیلی بر کیفیت اطلاعات حسابداری در ساختار روابط موسسات حسابرسی

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Al Ani, M. K., & Chong, H. G. (2021). Interplay between Accounting Conservatism, Auditing Conservatism and Quality of Earnings in Oman. International Journal of Economics, Management and Accounting, 29(1), 167-205.‏

Bianchi, P. A., Causholli, M., Minutti‐Meza, M., & Sulcaj, V. (2023). Social networks analysis in accounting and finance. Contemporary accounting research, 40(1), 577-623.

Bienenstock, E. J., & Bonacich, P. (2022). Eigenvector centralization as a measure of structural bias in information aggregation. The Journal of Mathematical Sociology, 46(3), 227-245.

Bhattacharya, M., Inekwe, J. N., & Valenzuela, M. R. (2020). Credit risk and financial integration: An application of network analysis. International Review of Financial Analysis, 72, 101588.‏

Bisogno, M., & De Luca, R. (2016). Voluntary joint audit and earnings quality: Evidence from Italian SMEs. International Journal of Business Research and Development [IJBRD], 5(1), 1-22.‏

Carson, E. (2009). Industry specialization by global audit firm networks. The Accounting Review, 84(2), 355-382.‏

Chahine, S., Fang, Y., Hasan, I., & Mazboudi, M. (2021). CEO network centrality and the likelihood of financial reporting fraud. Abacus, 57(4), 654-678.‏

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Cohen, J. R., Gaynor, L. M., Krishnamoorthy, G., & Wright, A. M. (2022). The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory. Accounting, Organizations and Society, 102, 101352.

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Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59.‏

Elaoud, A., & Jarboui, A. (2017). Auditor specialization, accounting information quality and investment efficiency. Research in International Business and Finance, 42, 616-629.

Eliwa, Y., Haslam, J., & Abraham, S. (2021). Earnings quality and analysts’ information environment: Evidence from the EU market. Journal of International Accounting, Auditing and Taxation, 42, 100373.

Egiyi, M. A. (2021). Analysis of Social Network in the Field of Accounting. International Journal of Advanced Finance and Accounting, 1(5), 7-14.‏

Elouaer-Mrizak, S., and Chastand, M. (2013). Detecting communities within French intercorporate network. ProcediaSocial and Behavioral Sciences, 79, 82-100.

Fossung, M. F., & La Fortune, M. W. S. (2019). External audit and quality of accounting and financial information in Cameroonian companies. European Journal of Accounting, Auditing and Finance Research, 7(3), 55-72.‏

Godigbe, B. G., Chui, C. M., & Liu, C. L. (2018). Directors network centrality and earnings quality. Applied Economics, 50(50), 5381-5400.

Han, X., Wu, L., & Xing, Q. (2023). On the effort-saving effect of audit committee–auditor interlocking. Journal of Accounting and Public Policy, 107059.

Kamran Rad, Siddigheh; Darabi, roya; Imam Vardi ghodratallah; Jafari, mahbobeh. (2018). The role of the quality of accounting information in the case of innovation in the behavior of investors. Accounting Knowledge, 10(4), 29-62. (In Persian)

Key, K. G., & Kim, J. Y. (2020). IFRS and accounting quality: Additional evidence from Korea. Journal of International Accounting, Auditing and Taxation, 39, 100306.‏

Khoshkar, Farzin; Nazari, Ferishte & Abbasi, Somayeh. (2019). Investigating the impact of accounting information complexity and audit quality on auditor change. New research approaches in management and accounting, 4 (44), 59-40. (In Persian)

Knechel, W. R., Thomas, E., & Driskill, M. (2020). Understanding financial auditing from a service perspective. Accounting, Organizations and Society, 81, 101080.‏

Lin, H. L., & Yen, A. R. (2022). Auditor rotation, key audit matter disclosures, and financial reporting quality. Advances in accounting, 57, 100594.‏

Lobo, G. J., Paugam, L., Zhang, D., & Casta, J. F. (2017). The effect of joint auditor pair composition on audit quality: Evidence from impairment tests. Contemporary Accounting Research, 34(1), 118-153.‏

Mao, J., Qi, B., & Xu, Q. (2017). Does international accounting network membership affect audit fees and audit quality? Evidence from China. The International Journal of Accounting, 52(3), 262-278.‏

McCallig, J., Robb, A., & Rohde, F. (2019). Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain. International Journal of Accounting Information Systems, 33, 47-58.

Nurunnabi, M., Donker, H., & Jermakowicz, E. (2020). Joint audits and mutual ties of audit firm networks. Business Horizons, 63(4), 435-449.‏

Pezeshkian, S.A & S.M. Hosseini azan akhari. (2017). Investigating the relationship between auditor tenure and audit quality. Auditing knowledge, 17(67): 235-264. (In Persian).

Pittman, J., Wang, L., & Wu, D. (2022). Network analysis of audit partner rotation. Contemporary Accounting Research, 39(2), 1085-1119.

Quick, R., & Schmidt, F. (2018). Do audit firm rotation, auditor retention, and joint audits matter?–An experimental investigation of bank directors' and institutional investors' perceptions. Journal of Accounting Literature.‏

Rezaei, Gh., Taghizadeh, R., Sadeghzadeh Maharlui, M., & Zeraatgari, R. (2022). The effects of labor investment inefficiency on corporate tax avoidance activities. Financial Accounting Knowledge, 8(4), 109-133. (In Persian).

Roberto, P. D. C., & Roberto, M. P. (2017). Influence of board interlocking on earnings management, USP, São. Paulo, (28), 74, 179-196.‏

Rooney, G. (2021). Do Audit Partner Gender and Firm Size Influence Accounting Quality?. DU Undergraduate Research Journal Archive, 2(2), 1.‏

Salehi, M. & N. Abdoli mahmodabad. (2018). The effect of auditor expertise in industry on the risk-taking of companies listed on the Tehran Stock Exchange. Auditing knowledge, 18(70): 5-24. (In Persian).

Suzan, L., Sudrajat, J., & Daud, Z. M. (2020). Accounting information systems as a critical success factor for increased quality of accounting information. Revista Espacios, 41(15).

Taghizadeh, R., and Nazemi, A. (2018). Analysis of Ownership Network in the Iranian Stock Markets. Journal of Accounting Knowledge, 9(3), 115-144. (In Persian)

Taghizadeh, R., Nazemi, A., & Sadeghzadeh Maharluie, M. (2019). Analyzing shareholder network in the Tehran Stock Exchange. Iranian Journal of Finance, 3(4), 113-134.

Taghizadeh, R., Nazemi, A., & Sadeghzadeh Maharluie, M. (2021). Network analysis of interpersonal relationships in Tehran Stock Exchange. Advances in Mathematical Finance & Applications, 6(1), 49-61.

Vojodi nobakht, A. & M. Ghafarian ghadim. (2016). Audit quality and Concerns of legislators. Official Accountants, (34): 22-32. (In Persian).