Aier, J. K., J. Comprix, M. T. Gunlock, & D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons. 19 (3), 123–135.
Albrecht, A., Maletta, M. J., & Newton, N. J. (2018). Do auditors recognize the potential dark side of executives' accounting competence?
The Accounting Review, 93(6), 1–28.
https://doi.org/10.2308/accr-52087
Amri, O., Shurvarzi, M.R., Masihabadi, A., & Mehrazin, A.R. (2021). The role of management characteristics on the type of audit opinion and auditor-employer relationships. Journal of Auditing Knowledge. 21(83), 246-266. (in Persian)
Andreou, P. C., Ehrlich, D., & Louca, C. (2013). Managerial ability and firm performance: Evidence from the global financial crisis (Working Paper). University of Technology, Department of Commerce, Finance and Shipping, Cyprus.
Anvari Rostami, A., & Kiani, A. (2016). Investigating the role of demand uncertainty in cost behavior: Evidences from Tehran Stock Exchange firms, Journal of Accounting Advances, 7(2), 33-57. (in Persian)
Armstrong, C. S., Larcker, D. F., Ormazabal, G., & Taylor, D. J. (2013). The relation between equity incentives and misreporting: The role of risk-taking incentives.
Journal of Financial Economics, 109(2), 327–350.
https://doi.org/10.1016/j.jfineco.2013.03.003
Azad, A., Lari Dashtbayaz, M., Hadian, S. S., & Bagheri, M. (2023). The relationship between residual audit fees and real operating cash flow and real Production expenditure smoothing. Professional Auditing Research, 4(13), 156-174. (in Persian)
Banker, R. D., M. N. Darrough, R. Huang, & J. M. Plehn-Dujowich. (2013). The relation between CEO compensation and past performance. The Accounting Review, 88 (1): 1–30.
Bedard JC, & KM, (2004), Earnings manipulation risk, corporate governance risk, and auditors’ planning and pricing decisions, The Accounting Review, 79(2):277–304.
Bergstresser, D., & T. Philippon. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80: 511–529.
Boyle, D. M., F. T. DeZoort, & Hermanson. D. R. (2015). The effect of alternative fraud model use on auditors’ fraud risk judgments. Journal of Accounting & Public Policy, 34 (6): 578–596.
Brown, T. J. (2014). Advantageous comparison and rationalization of earnings management. Journal of Accounting Research, 52 (4): 849– 876.
Chen, G. & Keung, E. C. (2018). Corporate diversification, institutional investors and internal control quality. Journal of Accounting & Finance, 58: 751-786.
Cheng, Q., J. Lee, & T. Shevlin. (2016). Internal governance and real earnings management. The Accounting Review, 91 (4): 1051–1085.
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), 106787.
Core, J. E., R. W. Holthausen, & Larcker D. F. (1999). Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial Economics, 51 (3): 371–406.
Custodio, C., & Metzger, D. (2014). Financial expert CEOs: CEO’s work experience and firm’s financial policies. Journal of Financial Economics, 114 (1): 125–154.
Demerjian, P., Lev, B. & McVay, S. (2012). Quantifying managerial ability: A new measure and validity tests. Management Science, 58(7): 1229-1248.
Dichev, I. D., & Tang, V. W. (2009). Earnings volatility and earnings predictability. Journal of Accounting & Economics, 47 (1), 160-181.
Dikolli, S. S., W. J. Mayew, & Nanda. D. (2014). CEO tenure and the performance-turnover relation. Review of Accounting Studies, 19 (1): 281–327.
Engel, E.M, Hayes, R.M, & Wang, X, (2010), Audit committee compensation and the demand for monitoring of the financial reporting process, Journal of Accounting & Economics, this issue, doi: 10.1016/j.jacceco.2009.08.001.
Ettredge, M., S. Scholz, K. R. Smith, & L. Sun. (2010). How do restatements begin? Evidence of earnings management preceding restated financial reports. Journal of Business Finance & Accounting, 37 (3/4): 332–355.
Fargher, N., A. Jiang, & Yu, Y. (2014). How do auditors perceive CEO’s risk-taking incentives? Accounting & Finance, 54 (4): 1157– 1181.
Gul, F. A., Chen, C. J. P., & Tsui, J. S. L. (2003). Discretionary accounting accruals, managers’ incentives, and audit fees.
Contemporary Accounting Research, 20(3), 441–464.
https://doi.org/10.1506/686K-4VVF-Y4VL-0K3Y
Gul, F. A., Khedmati, M., Lim, E. K. Y., & Navissi, F. (2018). Managerial ability, financial distress, and audit fees.
Accounting Horizons, 32(1), 29–51.
https://doi.org/10.2308/acch-51969
Harris, J., & Bromiley, P. (2007). Incentives to cheat: The influence of executive compensation and firm performance on financial misrepresentation. Organization Science, 18(3), 350–367. https://doi.org/10.1287/orsc.1060.0241
Hennes, K. M., Leone, A. J., & Miller, B. P. (2008). The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover. The Accounting Review, 83(6), 1487–1519. https://doi.org/10.2308/accr.2008.83.6.1487
Hribar, P., Kim, J., Wilson, R., & Yang, H. (2012). Counterparty responses to managerial overconfidence (Working paper). University of Iowa & University of Pennsylvania.
Jiang, J., Petroni, K., & Wang, I. (2009). CFOs and CEOs: Who has the most influence on earnings management? Journal of Financial Economics, 96(3), 513–526. https://doi.org/10.1016/j.jfineco.2009.04.005
Jones, K. L., Krishnan, G. V., & Melendrez, K. D. (2008). Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis. Contemporary Accounting Research, 25(2), 499–531. https://doi.org/10.1506/car.25.2.8
Kalelkar, R., & Khan, S. (2016). CEO financial background and audit pricing. Accounting Horizons, 30(3), 325–339. https://doi.org/10.2308/acch-51467
Kannan, Y. H., Skantz, T. R., & Higgs, J. L. (2014). The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees. Auditing: A Journal of Practice & Theory, 33(2), 111–139. https://doi.org/10.2308/ajpt-50602
Khajavi, S., & Ghadirian Arani, M. (2018). Managerial ability, financial performance and bankruptcy risk. Journal of Accounting Knowledge, 9(1), 35–61. (In Persian)
Khajavi, S., Weysihesar, S., & Ghayouri Moghaddam, A. (2024). The moderating role of institutional investors and product market competition on the effect of readability of financial reports on the cost of capital. Journal of Accounting Advances, 16(1), 1–25. (In Persian)
Kim, Y., Li, H., & Li, S. (2015). CEO equity incentives and audit fees. Contemporary Accounting Research, 32(2), 608–638. https://doi.org/10.1111/1911-3846.12082
Kothari, S. P., Laguerre, T. E., & Leone, A. J. (2002). Capitalization versus expensing: Evidence on the uncertainty of future earnings from capital expenditures versus R & D outlays. Review of Accounting Studies, 7 (4), 355-382.
Lennox, C. (2005). Audit quality and executive officers’ affiliations with CPA firms. Journal of Accounting & Economics, 39(2), 201–231. https://doi.org/10.1016/j.jacceco.2003.12.002
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. https://doi.org/10.1007/s11142-009-9115-6
Li, C., Sun, L., & Ettredge, M. (2010). Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting & Economics, 50(1), 93–110. https://doi.org/10.1016/j.jacceco.2010.01.002
Menon, K., & Williams, D. D. (2004). Former audit partners and abnormal accruals. The Accounting Review, 79(4), 1095–1118. https://doi.org/10.2308/accr.2004.79.4.1095
Nelson, M. W., Elliott, J. A., & Tarpley, R. L. (2002). Evidence from auditors about managers’ and auditors’ earnings management decisions. The Accounting Review, 77(Supplement), 175–202. https://doi.org/10.2308/accr.2002.77.s-1.175
Public Company Accounting Oversight Board (PCAOB). (2015c). Identifying and assessing risks of material misstatement (Auditing Standard No. 2110). Washington, DC: PCAOB.
Public Company Accounting Oversight Board (PCAOB). (2015e). Consideration of fraud in a financial statement audit (Auditing Standard No. 2401). Washington, DC: PCAOB.
Rashidi, M. (2022). The pricing of information asymmetry based on environmental uncertainty and accounting conservatism. International Journal of Productivity & Performance Management, 71(8), 3121–3137. https://doi.org/10.1108/IJPPM-05-2021-0297
Rezazadeh, J., & Mohammadi, A. (2019). Managerial ability, political connections and fraudulent financial reporting. Accounting & Auditing Review, 26(2), 217–238. (In Persian)
Rashidi, M., Sheikhi, M., Namazi, N. R., & Sarlak, Z. (2023). Examining the re-presentation of financial statements based on excess bonus and accounting qualification of managers. Journal of Applied Research in Financial Reporting, 12(23), 145–171. (In Persian)
Sajadi, S., Rashidi, M., Abobakri, A., & Shiralizade, M. (2015). The relationship between auditing fees and board compensation. Empirical Research in Accounting, 5(1), 39–58. (In Persian)
Shleifer, A., & Vishny, R. W. (1989). Management entrenchment: The case of manager-specific investments. Journal of Financial Economics, 25(1), 123–139. https://doi.org/10.1016/0304-405X(89)90053-5
Swanquist, Q. T., & Whited, R. L. (2015). Do clients avoid “contaminated” offices? The economic consequences of low-quality audits. The Accounting Review, 90(6), 2537–2570. https://doi.org/10.2308/accr-51007
Trompeter, G. M., Carpenter, T. D., Jones, K. L., & Riley, R. A. (2014). Insights for research and practice: What we learn about fraud from other disciplines. Accounting Horizons, 28(4), 769–804. https://doi.org/10.2308/acch-50704
Vaez, S. A., Ramazanahmadi, M., & Rashidi, M. (2014). The effect of audit fees on audit quality in companies listed in stock exchange. Financial Accounting Knowledge, 1(1), 87–107. (In Persian)
Wolfe, D. T., & Hermanson, D. (2004). The fraud diamond: Considering the four elements of fraud. CPA Journal, 74(12), 38–42.
Wysocki, P. (2010). Corporate compensation policies and audit fees. Journal of Accounting & Economics, 49(1–2), 155–160. https://doi.org/10.1016/j.jacceco.2009.09.001
Yari, A., Mehrazeen, A., Yarifard, R., & Masihabadi, A. (2022). Explain the role of managerial ability and enterprise risk management on the auditor's opinion on the assumption of going concern. Professional Auditing Research, 2(7), 106–135. (In Persian)
)