تأثیر ریسک وضعیت مالیاتی شرکت بر حق‌الزحمۀ حسابرسی

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Accounting Standards Setting Committee. (2014). Accounting Standards. Tehran: Audit Organization. (in Persian)

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Arabmazar, A.A. & Dehghani, A. (2010). An Estimation of Business and Profession / Corporate Income Tax Efficiency in Provincial Tax Offices. Journal of tax research, 17(7): 45-64. (in Persian)

Ayers, B., Laplante, S. & Mcguire, S. (2010). Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes. Contemporary Accounting Research, 27 (2): 359-402.

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Khodadadi, V., Ghorbani, R. & Khansari, N. (2014). Investigating the Effect of Ownership Structure on Audit Fees. The IranianAccounting and Auditing Review, 21(1): 57-72. (in Persian)

Krishnan, G. & Visvanathan, G. (2008). Do auditors price audit committee’s expertise? The case of accounting vs. non-accounting financial experts. Journal of Accounting, Auditing & Finance, 24(1): 115-144.

Malekian, E., Ahmadpour, A. & Talebtabar Ahangar, M. (2013). The relationship between some corporate governance mechanisms, audit fees and meter owneship of companies listed in Tehran Stock Exchange. Journal of financial accounting research, 4(4): 37-50. (in Persian)

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