بیش اطمینانی مدیریت و حق الزحمۀ حسابرسی

Ahmed, A.S. & Duellman, S. (2013). Managerial Overconfidence and Accounting Conservatism. Journal of Accounting Research, 51 (1): 1-30.

Arabsalehi, M. & Hashemi, M. (2015). The Effect of Managerial Overconfidence on Tax Avoidance. The Iranian Accounting and Auditing Review, 22(1): 85-104. (in Persian)

Ball, R., Jayaraman, S. & Shivakumar, L. (2012). Audited financial reporting and voluntary disclosure as complements: a test of the confirmation hypothesis. Journal of Accounting and Economics, 53 (1-2): 136-166.

Bedard, J.C. & Johnstone, K.M. (2004). Earnings manipulation risk, corporate governance risk, and auditors’ planning and pricing decisions. The Accounting Review, 79 (2): 277-304.

Ben-David, I. Graham, J. & Harvey, C. (2010). Managerial Miscalibration. National Bureau of Economic Research, Working Paper Series No. 16215. Available in: http://www.nber.org/papers/w16215.

Blankley, A.I., Hurtt, D.N. & MacGregor, J.E. (2012). Abnormal audit fees and restatements. Auditing: A Journal of Practice and Theory, 31 (1): 79-96.

Bouwman, C. (2014). Managerial Optimism and Earnings Smoothing. Journal of Banking & Finance, 41: 283-303.

Campbell, T. C., Gallmeyer, M., Johnson, S. A., Rutherford, J. & Stanley, B. W. (2011). CEO Optimism and Forced Turnover. Journal of Financial Economics, 101 (3): 695-712.

Charles, S., Glover, S. & Sharp, N. (2010). The association between financial reporting risk and audit fees before and after the historic events surrounding SOX. Journal of Financial Economics, 29 (1): 15-39.

Chen, S., Lai, S., Liu, C., McVay, S. (2014). Overconfident Managers and Internal Controls. Working paper, National Taiwan University and University of Washington.

Chyz, J., Gaertner, F., Kausar, A. & Watson, L. (2014). Overconfidence and Aggressive Corporate Tax Policy. Available at SSRN: http://ssrn.com/abstract=2408236.

Cohen, J., Gaynor, L.M., Krishnamoorthy, G. & Wright, A. (2011). The impact of auditor judgments of CEO influence on audit committee independence. Auditing: A Journal of Practice and Theory, 30 (4): 129-147.

COSO. (2013). Internal Control – Integrated Framework: Executive summary. www.coso.org.

Darougheh Hazrati, F. & Pahlavan, Z. (2012). The Impact of the level of earning management and audit fees an evidence from ISE. Management Accounting, 15(4): 55-67. (in Persian)

Deshmukh, S., Goel, A. & Howe, K. (2013). CEO Overconfidence and Dividend Policy. Journal of Finance Intermediation, 22 (3): 440-463.

Dhaliwal, D., Lamoreaux, P., Lennox, C. & Mauler, L. (2014). Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period. Contemporary Accounting Research, 32(2): 575-607.

Duellman, S., Hurwitz, H. & Sun, Y. (2015). Managerial Overconfidence and Audit Fees. Journal of Contemporary Accounting & Economics, 11(2): 148-165.

Fung, S., Gul, F. & Krishnan, J. (2012). City-level auditor industry specialization, economies of scale, and audit pricing. The Accounting Review, 87(4): 1281-1307.

Greene, W. (2011). Econometric Analysis. 7 ed. United States of America: Prentice-hall publication.

Hay, D.C., Knechel, W.R. & Wong, N. (2006). Audit fees: a meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23 (1): 141-191.

Heaton, J. (2002). Managerial Optimism and Corporate Finance. Financial Management, 31(2): 33– 45.

Heidari, M. (2014). Examining Managerial Overconfidence Behavioral Explanation Effect on Cost Stickiness: Comparison with economic and Agency Theory Based Factors, Iranian Accounting and Auditing Review, 21(2): 151-172. (in Persian)

Hsieh, T., Bedard, J. C. & Johnstone, K. M. (2014). CEO Overconfidence and Earnings Management during Shifting Regulatory Regimes. Journal of Business Finance & Accounting, 41 (9-10): 1243-1268.

Johnson, E., Kuhn, J.R., Apostolu, B. & Hassell, J.M. (2013). Auditor perceptions of client narcissism as a fraud attitude risk factor. Auditing: A Journal of Practice and Theory, 32 (1): 203-219.

Kannan, Y., Skantz, T.R. & Higgs, J.L. (2014). The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risk as Revealed through Audit Fees. Auditing: A Journal of Practice and Theory, 33 (2): 111-139.

Kim, Y., Li, H. & Li, S. (2014). CEO Equity Incentives and Audit Fees. Contemporary Accounting Research, 32(2): 608-638.

Krishnan, G.V., Pevzner, M. & Sengupta, P. (2012). How do auditors view managers’ voluntary disclosure strategy? The effect of earnings guidance on audit fees. Journal of Accounting and Public Policy, 31 (5): 492-515.

Malekian, E., Ahmadpour, A. & Talebtabar Ahangar, M. (2012). The Relationship between Some Corporate Governance, Audit Fees and Meter Ownership of Companies Listed in Tehran Stock Exchange, Journal of Financial Accounting Research, 4(14): 37-50. (in Persian)

Malmendier, U. & Tate, G. (2005). CEO Overconfidence and Corporate Investment. European Financial Management, 11 (5): 649-659.

Mashayekh, Sh. & Behzadpur, S. (2015). The Effect of Managers' Overconfidence on Dividend Policy in the Firms Listed in Tehran Stock Market, the Iranian Accounting and Auditing Review, 21(4): 485-504.
(in Persian)

Pompian, M. (2006). Behavioral Finance and Wealth Management, translated by: Ahmad Badri, Kayhan Publishing.

Presley, T.J. & Abbott, L.J. (2013). CEO Overconfidence and the Incidence of Financial Restatement. Advances in Accounting, 29 (1): 74-84.

Ramsheh, M. & Molanazari, M. (2014). Managerial Overconfidence and Accounting Conservatism, Journal of Accounting Knowledge, 5(16): 55-79. (in Persian)

Rashidi Baghi, M. (2015). Review Audit Fee Stickiness. Iranian Accounting and Auditing Review, 21(1): 431-448. (in Persian)

Sajadi, S. H., Rashidi Baghi, M., Abobakri, A. & Shiralizadeh, M. (2014). The Relationship between Auditing Fees and Board Compensation, Journal of Empirical Research in Accounting, 3(2): 39-58. (in Persian)

Scherand, C.M. & Zechman, S.L. (2012). Executive Overconfidence and the Slippery Slope to Financial Misreporting. Journal of Accounting and Economics, 53(1-2): 311–329.