Subject Areas :
زهره اباذری
1
(
کارشناس ارشد حسابرسی، دانشگاه فردوسی مشهد، مشهد، ایران
)
فرزانه نصیرزاده
2
(
دانشیار گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران
)
Keywords:
Abstract :
1) آسیایی، محمدرضا، (1392)، "بررسی دیدگاه استفاده کنندگان از صورت‌های مالی در خصوص تأثیر چرخش اجباری مؤسسات حسابرس بر کیفیت حسابرسی"، پایان نامه کارشناسی ارشد حسابداری، دانشگاه فردوسی مشهد.
2) برادران حسن‌زاده، رسول، بادآور نهندی و اسماعیلی گنجه کتاب، (1393)، "تأثیر ساختار مالکیت بر کیفیت حسابرسی"، پژوهش‌های حسابداری مالی و حسابرسی، سال 6، شماره 23، صص 99-115.
3) حساس یگانه، یحیی و جعفری، (1389)، "بررسی تأثیر چرخش مؤسسات حسابرسی بر کیفیت گزارش حسابرسی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران"، فصلنامه بورس اوراق بهادار، شماره 9، سال 3، صص 25-42.
4) حساس یگانه، یحیی و غلام زاده لداری، (1391)، "ارزیابی جامع کیفیت حسابرسی در ایران: فرصت‌های تحقیقاتی"، دهمین همایش ملی حسابداری ایران دانشگاه الزهرا.
5) شلال نژاد، حسین، وحیدی الیزئی و تمیمی، (1392)، "بررسی تأثیر ارائه خدمات غیرحسابرسی بر استقلال حسابرس از دیدگاه سرمایه گذاران"، دومین همایش ملی بررسی راهکارهای ارتقا مباحث مدیریت، حسابداری، مهندسی صنایع در سازمان‌ها.
6) علوی طبری، حسین و حاجی مرادخانی، (1394)، "رابطه کیفیت حسابرسی و نقد شوندگی سهام"، پژوهش‌های حسابداری مالی وحسابرسی، سال 7، شماره 27، صص 93-109.
7) علوی طبری، حسین و عارف منش، (1392)، "بررسی رابطه تخصص صنعت حسابرس و تأخیر در ارائه گزارش حسابرسی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران"، مجله دانش حسابداری، سال 4، شماره 14، صص 7-26.
8) مجتهدزاده، ویدا و آقایی، (1383)، "عوامل مؤثر بر کیفیت حسابرسی مستقل از دیدگاه حسابرسان مستقل و استفاده کنندگان"، بررسی‌های حسابداری و حسابرسی، سال 11، شماره 38، صص 53-76.
9) مرادزاده فرد، مهدی، عدیلی و ابراهیمیان، (1391)، "کیفیت حسابرسی، کیفیت سود و هزینه حقوق صاحبان سهام"، پژوهش‌های حسابداری مالی وحسابرسی، سال 4، شماره 14، صص 91-110.
10) مرادی، مهدی و پورحسینی، (1388)، "بررسی برخی ویژگی‌های مالی و غیر مالی و مدت زمان اجرا و تکمیل عملیات حسابرسی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران"، تحقیقات حسابداری، سال 1، شماره 1، صص 168-185.
11) مشایخ، شهناز و میمنت آبادی، (1393)، "افشای حسابداری، کیفیت حسابداری، محافظه کاری شرطی و غیر شرطی"، پژوهش‌های حسابداری مالی وحسابرسی، سال 6، شماره 24، صص 53-70.
12) نوروش، ایرج و رمضانی، (1389)، "بررسی عوامل مؤثر بر استقلال حسابرس از دیدگاه حسابرسان مستقل و استفاده کنندگان خدمات حسابرسی"، فصلنامه حسابداری مالی، سال 2، شماره 7، صص 1-22.
13) نوری فرد، یداله و فیض پور اقدم، (1391)، "اثر خدمات غیر حسابرسی مؤسسات حسابرسی"، بر نوع گزارش حسابرس، فصلنامه دانش حسابداری و حسابرسی مدیریت، سال 1، شماره 2، صص 1-13.
14) نیکبخت، محمدرضا و مهربانی، (1385)، "بررسی اثر خدمات و میزان حقالزحمه های غیر حسابرسی مؤسسات حسابرسی بر استقلال حسابرس"، بررسی‌های حسابداری و حسابرسی، سال 13، شماره 44، صص 129-147.
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17) Aziz, U-F & Omoteso, (2014), “Reinforcing Users’ Confidence in Statutory Audit During a Post-Crisis Period”, Journal of Applied Accounting Research, Vol. 15, No. 3, PP. 308-322.
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19) Beattie, V., Fearnley & Hines, (2013), “Perceptions of Factors Affecting Audit Quality in the Post-SOX UK Regulatory Environment”, Accounting and Business Research, Vol. 43, No. 1, PP. 56–81.
20) Bell, T.B., Causholli & Knechel, (2015), “Audit Firm Tenure, Non-audit Services and Internal Assessments of Audit Quality”, journal of Accounting Research, PP. 1-69, doi: 10.1111/1475-679X.12078
21) Cameran, M., Di Vincenzo & Merlotti, (2005), “The Audit Firm Rotation: A Review of the Literature”, Working Papers Series of School of Management, Bacconi University, Milan.
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23) Carpenter, T. D., & Reimers, (2013), “Professional Skepticism: The Effects of a Partner’s Influence and the Level of Fraud Indicators on Auditors’ Fraud Judgments and Actions”, Behavioral Research in Auditing, Vol. 25, No. 2, PP. 45–69.
24) Chan, L., Chen., Janakiraman & Radhakrishnan, (2012), “Reexamining the Relationship Between Audit and Non-audit Fees: Dealing with Weak Instruments in Two-Stage Least Squares Estimation”, Journal of Accounting, Auditing & Finance, Vol. 27, No. 3, PP. 299-324.
25) Daniels, B. W., & Booker, (2011), “The Effects of Audit Firm Rotation on Perceived Auditor Independence and Audit Quality”, Research in Accounting Regulation, Vol. 23, No. 1, PP. 78–82.
26) Dao, M & Pham, (2014), “Audit Tenure, Auditor Specialization and Audit Report Lag”, Managerial Auditing Journal, Vol. 29, No. 6, PP. 490 - 512.
27) Dart, E., (2011), “UK Investors’ Perceptions of Auditor Independence”, British Accounting Review, Vol. 43, No. 3, PP. 173-185.
28) Davis, L.R., Soo,. & Trompter, (2009), “Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts”, Contemporary Accounting Journal, Vol. 26, No. 2, PP. 517-554.
29) De Angelo, L.E, (1981), “Auditor Size and Audit Quality”, Journal of Accounting and Economics, Vol. 3, No. 3, PP. 183-199.
30) Ebimobowei, A. & Keretu, (2011), “Mandatory Rotation of Auditors on Audit Quality, Costs and Independence in South-South, Nigeria”, International Business Management, Vol. 5, No. 3, PP. 166–172.
31) Edwards, J. B, (2014), “The Battle Over Mandatory Audit Firm Rotation”, The Journal of Corporate Accounting & Finance, Published online in Wiley Online Library, PP. 3-10, DOI 10.1002/jcaf.21948.
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34) Frankel, R., Johnson & Nelson, (2002), “The Relation Between Auditors’ Fees for Non-Audit Services and Earnings Quality”, The Accounting Review, Vol. 77 Supplement, PP. 71–105.
35) Ghosh, A. & Moon, (2005), “Auditor Tenure and Perceptions of Audit Quality”, American Accounting Association, Vol. 80, No. 2, PP. 585-612.
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37) Hay, D., Knechel & Li, (2006), “Non-Audit Services and Auditor Independence: New Zealand Evidence”, Journal of Business Finance & accounting, vol. 33, No. 5-6, PP. 715-734.
38) Hussey, R., & Lan, (2001), “An Examination of Auditor Independence Issues from the Perspectives of U.K. Finance Directors”, Journal of Business Ethics, Vol. 32, No. 2, PP. 169–178.
39) Ianniello, G, (2012), “Non-Audit Services and Auditor Independence in the 2007 Italian Regulatory Environment”, International Journal of Auditing, Vol. 16, No. 2, PP. 147–164.
40) Jin, J.Y., Kanagaretnam,. & Lobo, (2011), “Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis”, Journal of Banking & Finance, Vol. 35, No. 11, PP. 2811-2819.
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42) Kang, S.M., Hwang & Hur, (2018), “Non‐Audit Services and Auditor Independence Depending on Client Performance”, Australian Accounting Review, Online Version of Record before inclusion in an issue, https://doi.org/10.1111/auar.12243.
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44) Klumpes, P., Komarev & Eleftheriou, (2015), “The Pricing of Audit and Non-Audit Services in a Regulated Environment: a Longitudinal Study of the UK Life Insurance Industry”, Accounting and Business Research, Vol. 46, No.3, PP. 278-302.
45) Koh, K., Rajgopal,. & Srinivasan, (2013), “Non-Audit Services and Financial Reporting Quality: Evidence from 1978 to 1980”, Vol. 18, No. 1, PP. 1-33.
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48) Lee, CH., Welker,. & Wang, (2013), “An Experimental Investigation of Professional Skepticism in Audit Interviews”, International Journal of Auditing, Vol. 17, No. 2, PP. 213-226.
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