تأثیر اطمینان بیش‌ازحد مدیریتی بر اجتناب مالیاتی

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Kamyabi, Y., Nikravan-Fard, B. & Salami, R. (2014). The relationship between cash flow volatility and cash flow sensitivity of cash with dividend policy in Tehran stock exchange. The Iranian Accounting and Auditing Review, 21 (2): Do IRS Audits Deter Corporate Tax Avoidance 211-228.
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Khani, A., Imani, K. & Molaei, M. (2013). Investigating the Relationship between the Industry Expertise of Auditor and Tax Avoidance of Companies Listed in Tehran Stock Exchange. Audit Science, 13 (51): 43-68. (in Persian)

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Zehi, N. & Mohammadkhanli, S. (2009). A Study on Factors Affecting Tax Evasion (A Case Study of East Azerbaijan Province). Tax Research, 18 (9): 25-60. (in Persian)