بررسی تاثیر تخصص حسابرس نسبت به برآوردهای حسابداری بر شدت برآورد حسابداری وانحرافات مدیریتی

Ahn, J., Hoitash, R., Hoitash, U. (2020). Auditor task-specific expertise: The case of fair value accounting. The Accounting Review. 95 (3), 1–32.

Alavi Tabari, S.H., Aref Manesh, Z. (2014). Examining the relationship between the expertise of the auditor industry and the delay in submitting the audit report in companies admitted to the Tehran Stock Exchange. Journal of Accounting knowledge, 14, 7-26. (In Persian).

Alexeyeva, I., Mejia Likosova, M. (2016). The impact of fair value measurement on audit fees: Evidence from financial institutions in 24 European countries. International Journal of Auditing, 20(3), 255-266.

Bartov, E., Givoly, D., Hayn, C. (2002). The rewards to meeting or beating earnings expectations. Journal of Accounting and Economics. 33 (2) , 173–204.

Barua, A., Lennox, C., Raghunandan, A. (2020). Are audit fees discounted in initial year audit engagements?. Journal of Accounting and Economics, 69(2-3), 101282.

Beasley, M. S., J. V. Carcello, D. R. Hermanson, and T. Neal. 2010. Fraudulent Financial Reporting 1998–2007: An Analysis of U.S. Public Companies. Durham, NC: COSO.

Bell, T. B., Griffin, J. B. (2012). Commentary on auditing high-uncertainty fair value estimates. Auditing: A Journal of Practice & Theory. 31(1), 147-155.

Bonner, S., Lewis., B. (1990). Determinants of auditor expertise. Journal of Accounting Research. 28,1–20.

Boone, J.P., Khurana, I.K., Raman, K.K. (2023). Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias. A Journal of Accounting Horizons. 37(3, 1-28.

Bratten, B., Gaynor, L., McDaniel, L., Montague, N., Sierra, G. (2013). The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors. Auditing: A Journal of Practice & Theory. 32(1), 7–44.

Brink, A.G., Yang, L. Wier, B. (2012). The Impact of Social Pressure and Estimate Source on Auditors’ and Financial Statement Preparers’ Fair Value Estimate Choices.

Brown, L., A. Call, M. Clement, and N. Sharp. 2015. Inside the “black box” of sell-side financial analysts. Journal of Accounting Research, 53 (1): 1-47.

Burgstahler, D., Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and

Economics. 24 (1), 99–126.

Campa, D., Cao, T., Donnelly, R. (2019). Asset disposal as a method of real earnings management: Evidence from the UK. Journal of  Abacus, 55(2), 306-332.

Campa, D., Camacho-Miñano, M. (2015). The impact of sme’s prebankruptcy financialdistresson earnings management tools. Journal of International Review of Financial Analysis, 42(3), 222-234.

Cannon, N. H., Bedard, J. C. (2016). Auditing challenging fair value measurements: Evidence from the field. The Accounting Review. 92(4), 81-114.

Cannon, N., Bedard, J. (2017). Auditing challenging fair value measurements: Evidence from the field. The Accounting Review, 92 (4): 81–114.

Cannon, N., Christensen, B, T.O. Wood., D. (2014). Complex fair value measurements and material weaknesses: It’s not all bad news.

Cho, M., Kwon, S. Y., & Krishnan, G. V. (2021). Audit fee lowballing: Determinants, recovery, and future audit quality. Journal of Accounting and Public Policy, 40(4).

Christensen, B., Glover, S., Wood, D. (2012). Extreme estimation uncertainty in fair value estimates: Implications for audit. assurance. Auditing: A Journal of Practice & Theory. 31 (1), 127–146.

Cohen, D. A., Dey, A., Lys, T. Z. (2011). Real and accrual-based earnings management in thepre-and post-Sarbanes-Oxley periods. Journal of the Accounting Review, 83(3), 757-787.

DeAngelo, L. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3, 183-199.

DeFond, M., Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58(2-3), 275–326.

Degeorge, F., Patel, J., Zeckhauser, R. (1999). Earnings management to exceed thresholds. The Journal of Business. 72 (1), 1–33.

Frank, D., Obloj, T. (2014). Firm-specific human capital, organizational incentives and agency costs: Evidence from retail banking. Strategic Management Journal, 35 (9), 1279–1301.

Francis, J. R., Reichelt, K., Wang.. D. (2005). The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80 (1), 113–136.

Gal-Or, R., R. Hoitash,. Hoitash., U. (2022). Auditor expertise in mergers and acquisitions. Auditing: A Journal of Practice & Theory. 41 (4), 135–162.

Glover, S., Taylor, M., Wu, Y. J. (2017). Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?

Glover, S. M., Taylor, M. H., & Wu, Y. J. (2016). Current practices and challenges in auditing fair value measurements and complex estimates: Implications for auditing standards and the academy. Auditing: A Journal of Practice & Theory. 36(1), 63-84.

Griffith, E. (2018). When do auditors use specialists’ work to improve problem representations of and judgments about complex estimates? The Accounting Review. 93 (4), 177–202.

Griffith, E., Hammersley, J., Kadous, K. (2015). Audits of complex estimates as verification of management numbers: How institutional pressures shape practice. Contemporary Accounting Research. 32 (3), 833–863.

Graham, J., Harvey, C., Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics. 40 (1-3), 3–73.

Hay, D., Knechel, W., Wong, N. (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research. 23 (1), 141–191.

Hassanzadeh,  R., Talkhabi, F., Fajr Biggi, M. (2015).Audit fees, an overview of factors affecting the determination of financial statement audit fees. Journal of  Official Accountant's Quarterly, 32,89-100. (In Persian).

Hassas Yeganeh, Y., Barzideh, F.,  Taghavifard, M. T., Farahmand Seyed Abadi ,M. (2016). Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition. Journal of Accounting and Auditing Review, 23(3), 333-352. (In Persian).

Hassas Yeganegh, Y,. GHasemi, M. (2006). The information content of the reserve deficit mentioned in the audit report. Journal of Accounting and Auditing Review,12(4), 21-39. (In Persian).

Hermanson, S. D., Kerler III, W. A., Rojas, J. D. (2017). An Analysis of Auditors' Perceptions Related to Fair Value Estimates. Journal of Corporate Accounting & Finance, 28(3), 18-37.

 Hosseinipour, R., Bagharpur Valashani, M. A., Salehi, M. (2017). Identification of financial and non-financial variables affecting the basis of report modification. Audit related to accounting estimates: data mining approach. Journal of audit knowledge, 17(66) 107-130. (In Persian).

Huang, C. (2017). The joint decision to manage earnings through discretionary accruals and asset sales around insider trading: Taiwan evidence. Journal of Economics and Finance, 34(3), 308-325.

Joe, J.,  Vandervelde, S., Wu., Y. (2017). Use of high quantification evidence in fair value audits: Do auditors stay in their comfort zone? The Accounting Review. 92 (5), 89–116.

Joe, J. R., Vandervelde, S. D., Wu, Y. (2014). Use of Third Party Specialists‟ Reports When Auditing Fair Value Measurements: Do Auditors Stay in their Comfort Zone? Available at SSRN.

Kaplan, S. N., Zingales, L. (1997). Do investment–cash flow sensitivitiesprovide usefulmeasures of financing constraints? Quarterly Journal of Economics. 112(1), 169–215.

Kavousi A Honarmandi Z. (2021).he effect of the auditor's expertise in the industry and the independence of the board of directors on the uncertainty in the operating cash flows of the company. The first international conference on the leap of management, economics and accounting sciences. (In Persian).

Kanagaretnam, K., Lim, C. Y., Lobo, G. J. (2010). Auditor reputation and earnings management: International evidence from the banking industry. Journal of Banking and Finance. 34, 2318-2327.

 Khodamipour, A., Saiedi Goraghani, M. (2011). Investigating the Impact of Analytical Results on Auditors' Efforts to Audit Accounting Estimates. Journal of Accounting and Auditing Research, 3(10,) 118-131. (In Persian).

Kumarasiri, J., Fisher, R. (2011). Auditors' Perceptions of Fair Value Accounting: Developing Country Evidence. International Journal of Auditing. 15(1), 66-87.

Lee, C., Park, M. S. (2013). Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. Advances in accounting, 29(2), 218-231.

Lev,  B., Li, S., Sougiannis, T. (2010), The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings. Review of Accounting Studies. 15(4), 779–807.

Matsunaga, S., Park, C.  (2001). The effect of missing a quarterly earnings benchmark on the CEO’s annual bonus. The Accounting Review. 76 (3), 313–332.

Martin, R. D., Rich, J. S., Wilks, T. J. (2006). Auditing fair value measurements: A synthesis of relevant research. Accounting Horizons, 20(3), 287-303.

Moroney, R. (2007). Does industry expertise improve the efficiency of audit judgment? Auditing: A Journal of Practice & Theory. 26 (2), 69–94.

Moore, D. A., Healy, P. J. )2008(. The trouble with overconfidence.

Psychological Review, 115 (2) , 502–517.

O’Reilly, D.M., Reisch, J.T. (2002). Industry specialization by audit firms: What does academic research tell us? Ohio CPA Journal. 61(3),  42-44.

rashidi, M. (2021). Examine market competition, audit fee stickiness, and audit quality. Financial Accounting Knowledge, 8(2), 173-193. (in Persian)

rashidi, M.(2021). Role of Contractual Obligations Violations on Risk Appetite and CEO Compensation Based on Credit Status. Journal of Financial Management Strategy, 9(33) , 135-155. (In Persian).

Rahimi, M.M., Barzgari KHanghah, J., Allahyari, R. (2018). A review of the theoretical foundations of audit fees. Journal of  Research in accounting and economic sciences, 3, 43-50. (In Persian)

Reichelt, K. Wang, D. (2010). National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research.  48 (3), 647–686.

Seidel, T. A., Simon,  C. A., Stephens, N. M. )2020(. Management bias in multiple accounting estimates. Review of Accounting Studies, 25 (1),  1–53.

Skinner, D., Sloan, R. (2002). Earnings surprises, growth expectations, and stock returns, or don’t let an earnings torpedo sink your portfolio. Review of Accounting Studies. 7 (2/3), 289–312.

Sylvia veronica, S., sidharta utama, A. (2008). Type of Earnings Management and the Effect of Ownership Strueture, Firm Size, and Corporate  Governance Practices: Evidence form Indonesia. the International Journal of Accounting, 43, 1-27.

Thibodeau, J. C. Packwood, R. (2010), A Rick-Based Approach to Achieving Audit Committee Effectiveness. Bank Accounting & Finance, 31-22.

 vaghfi, S.H.,  Kamranrad,  S.,  Baraslani, S. (2023). The Effect of Audit Fee Discount on its Compensation and the Quality of Accounting Information with an Emphasis on the Role of the Auditor's Expertise. Journal of  Professional Auditing Research, 3(9), 44-70. (In Persian)

Watts, R. Zimmerman, J. (1986), “Positive Accounting Theory”, Prentice Hall Eaglewood Cliffts.

White, G. (1970), “Discretionary Accounting Decisions and Income Normali ation”, Journal of Accounting Research, 260-274.

Yanming, C., Zhuoan, F. (2022), Do supply shocks in the audit partner labor market affect auditor choice? Evidence from a quasi-natural experiment. China Journal of Accounting Research .