Aflatooni, Abbas. (2015). The low power of shareholders in processing
information and its role in incorrect pricing of company shares. Financial
Knowledge of Securities Analysis (Financial Studies), 9(30), 55-66 (In
persian).
Aiyabei, Job Cheruiyot. (2021). Effect of Financial Statement Information on
IdiosyncraticVolatilityof Stock Returnsamong Listed Firmsin Kenya.
URIhttp://localhost/xmlui/handle/123456789/5530.
Shojaei, M., Abdolbaghi Ataabadi, A., & Shirvani, A. (2021). Investigating the
بزرسی تجزبی تاثیزگذاری هحافظهکاری حسابزس در هوانعت ... 15
effect of non-systematic fluctuations on mispricing: Evidence of
Companies Listed in Tehran Stock Exchange. Financial Accounting
Research, 12(4), 79-100. doi: 10.22108/far.2020.121201.1586
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.
Badavranhandi, Yunos; Sarafaraz, Elaheh. (2017). The relationship between
incorrect stock pricing and the amount of company investments,
emphasizing the role of financial constraints and the time horizon of
shareholders' investments. Financial Knowledge of Securities Analysis. No.
(37).119-137 (In persian).
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of
earnings. Journal of Accounting and Economics, 24(1), 3–37
Beams, J. and Yan, Y.-C. (2015). "The effect of financial crisis on auditor
conservatism: US evidence", Accounting Research Journal, 28(2), 160-
171.
Cao, Z, S Chelikani, O Kilic, X Wang. (2022). Implied Volatility Spread and
Stock Mispricing- Journal of Behavioral.
https://doi.org/10.1080/15427560.2022.2085278
Chung, R., Firth, M., and Kim, J. (2003). “Auditor Conservatism and Reported
Earnings”, Accounting and Business Research. 33, 19–22
Chy, M., & Hope, O.-K. (2021). Real effects of auditor conservatism. Review of
Accounting Studies, (2)26, 730–771.
Daneshvar, Hadi; BaradaranHassanzadeh, Rasoul. (2018). The impact of
auditor's conservatism on company value. The 17th National Accounting
Conference of Iran. University of Qom campus. Iran(In persian).
Desai, N. (2016). "Impact of company level information on auditor
conservatism", Review of Accounting and Finance, 15(4). 518-532.
Elshafie, E. (2022). "The impact of reducing reporting requirements on audit
quality, auditor effort and auditor conservatism", Accounting Research
Journal, 35(6), 756-776.
Elshafie, E. (2023), "Critical audit matters: litigation, quality and conservatism",
Review of Accounting and Finance, 22(3). 294-328.
Foroughi, Dariush; Foroghi Abari, Meisam; Kazemi, Irej. (2019). The impact of
bankruptcy risk estimation on the auditor's conservatism. Journal of
Accounting knowledge. 42(5). 67-97(In persian).
Ghorbani, Behzad; Pourtaher Eghdam, Farzaneh; Rahnemay Roodeposhti,
16 هجله پیشزفتهای حسابداری، دوره پانشدهن، شواره دوم، پاییش و سهستاى 2041
Fereydon. (2022). the effect of conservatism of the auditor and the
uncertainty of economic policies on the quality of profit. Judgment And
Decision Making in Accounting and Auditing. 2(12), 1-25 (In persian).
H Shen, S Zheng, H Xiong, W Tang, J Dou(2021)Stock market mispricing and
firm innovation based on path analysis. Economic Modelling. 1(95), 330-
343.
Hall, C., Judd, J.S. & Sunder, J. (2023). Auditor conservatism, audit quality,
and real consequences for clients. Rev Account Stud 28, 689–725.
He, M., Huang, J. and Zhu, H. (2021). "Heterogeneous beliefs and idiosyncratic
volatility puzzle: evidence from China", China Finance Review
International, 11(1), 124-141.
K Miwa.(2016). Investor sentiment, stock mispricing, and long-term growth
expectations. Research in International Business and Finance. 36(5), 414-
423
Khodadadi, V, Norouzi, M. (2015). Mispricing of shares and investment
behavior of companies. Evidence from the theory of shareholder
satisfaction. Advances in Accounting, Shiraz University, 8(2), 122-93 (In
persian).
Kordestani, Gh and Ebrahimi, T. (2012). Investigating the relationship between
disclosure quality and incorrect pricing of accruals and cash flow.
Accounting and Auditing Research, 19(5). 38-53 (In persian).
Lennox, C.S., Kausar A. (2017). Estimation risk and auditor conservatism.
Review of Accounting Studies, 22(1), 185-216.
Lin, C.-J., Lin, H.-L. and Yen, A.-R. (2014). "Dual audit, audit firm
independence, and auditor conservatism", Review of Accounting and
Finance, 13(1). 65-87.
Mashaiekhi, B; Yassin, A .(2022). Presenting the model of factors affecting
pricing lower than actual in initial offerings with emphasis on the role of
accounting information. Experimental Researches of Accounting, 2(44),
175-214 (In persian).
Mehmood, W., Mohd-Rashid, R. and Ahmad, A.H. (2020). “Impact of pricing
mechanism on IPOoversubscription: evidence from Pakistan stock
exchange”, Pacific Accounting Review,32(2).1-16.
Muhammad, U., Saleem, S., Muhammad, A.u.H. and Mahmood, F. (2018).
"Stock mispricing and investment decisions: evidence from Pakistan",
Journal of Financial Reporting and Accounting, 16(4).725-741.
Niko, Haniyeh; Ebrahimi, Seyyed Kazem; Jalali, Fatemeh. (2019). Investor's
emotional tendency, unsystematic volatility and incorrect stock pricing in
بزرسی تجزبی تاثیزگذاری هحافظهکاری حسابزس در هوانعت ... 17
companies listed on Tehran Stock Exchange. Financial Management
Strategy, 28(2), 65-85. (In persian).
Norouzi, M and Khodadadi, V. (2016). Agency cost of free cash flow and
incorrect stock pricing in Firms listed on the Tehran Stock Exchange.
Financial Accounting Research Quarterly 10(2), 100-15 (In persian).
Norouzi, M; Taghipour Gilani, Y; Faraji, J. (2017). The moderating role of
institutional shareholders in the relationship between incorrect stock
pricing and investment in companies. Accounting and Management
Perspective. 1 (3), 43-54 (In persian).
Pei-Cheng, L. Suresh R. (2020). Auditors’ Liability to Lenders and Auditor
Conservatism. Management Science 66(8):3788-3798.
Quy Duong, L. (2023). "The value and growth effect in the Vietnamese stock
market: a mispricing explanation", Review of Behavioral Finance,
1(5),100-119.
Rostami, V., Mohammadi, M., & Kargar, H. (2023). The Effect of Auditor's
Conservatism on the Information Content of Profit by Considering the Role
of Comparability of Accounting Information. Financial Accounting
Knowledge, 10(4), 103-123. (In persian).
Rahmanian Koushkaki, A.R; Saffar, A. (2023). The impact of investors'
divergent opinions on the incorrect pricing of stocks with regard to the role
of financial information quality and information asymmetry in the Iranian
capital market. Advances in Accounting, Shiraz University. 15(1), 1-27(In
persian).
Razavi Khosrowshahi, S. M; Zeinali, M; Baradaran Hassanzadeh, R. (2022).
The effect of the components of information complexity, operational and
corporate management on incorrect stock pricing. Financial Research,
24(3), 431-452.(In persian).
Rhodes-Kropf, M., Robinson, D. T., Viswanathan, S. (2005). Valuation Waves
and Merger Activity: The Empirical Evidence. Journal of Financial
Economics, 77, 561–603.
Shen, F., Guo, Q., Liang, H. and Liu, Z. (2022), "Responses in divergence of
opinion to earnings announcements: evidence from American depository
receipts", International Journal of Managerial Finance, Vol. ahead-ofprint No. ahead-of-print.
Vafadar, A; Dadbeh, F. (2015). Book cover of auditing based on Iran's
accounting standards, Kyomarth Publications (In persian).
Waghfi, S. H; oshkouh, A. (2021) Investigating the effect of information
asymmetry on stock mispricing with emphasis on the role of the company's
18 هجله پیشزفتهای حسابداری، دوره پانشدهن، شواره دوم، پاییش و سهستاى 2041
political connection. Advances in Accounting, Shiraz University, 13(2),
325-358 (In persian).
X Xiong, Y Meng, NL Joseph, D Shen.(2020). Stock mispricing, hard-to-value
stocks and the influence of internet stock message boards. International
Review of Financial Analysis. 5(72)2087-2099.
Yong, O. and Albada, A.Z. (2018). “Under-pricing and listing board in
explaining heterogeneity ofopinion regarding values of Malaysian IPOs”,
Jurnal Pengurusan, 52(5), 63-72.
Zalghi, Hassan; Bayat, Morteza. (2014). The role of conservatism accounting
perspective in liquidity management. Experimental Accounting Research,
5(4), 15-28 (In persian).