حق‌الزحمه حسابرسی: نقش آیین‌نامه تعیین حق‌الزحمه پایه خدمات حسابرسی

References

Afsharipour, A. (2009). Corporate Governance Convergence: Lessons from the Indian Experience. Northwestern Journal of International Law and Business, 29(2), 335-402.

Amani, A., Davani, GH. (2009). The services, Fees and Ranking of Auditors. IACPA Journal, 8, 32-41. (in Persian)

Averhals, L., Caneghem, T.V. and Willekens, M. (2020). Mandatory Audit Fee Disclosure and Price Competition in the Private Client Segment of the Belgian Audit Market. Journal of International Accounting, Auditing and Taxation, 40, 1-21.

Balsam, S., Krishnan, J. and Yang, J.S. (2003). Auditor Industry Specialization and Earnings Quality. A Journal of Practice and Theory, 22, 71-97.

Baradaranhassanzadeh, R., Talkhabi, F. and Fajr Beigi, M. (2015). Audit Fee, A Review of Factors Affecting Audit Fee Determination of Financial Statements. IACPA Journal, 32, 89-100. (in Persian)

Bierstaker, J.L., and Wright, A. (2001). The Effects of Fee Pressure and Partner Pressure on Audit Planning Decision. Advances in Accounting, 18, 25-46.

Blankley, A.I., Hurtt, D.N. and MacGregor, J.E. (2012). Abnormal Audit Fees and Restatements, Auditing. A Journal of Practice & Theory, 31, 79-96.

Bozorgasl, M. (2009). The Audit Quality and Fee. Donya-e-Eqtesad, 2031. (in Persian)

Casterella, J. R., Francis, J. R., & Walker P. L. (2004). Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing, Auditing. A Journal of Practice & Theory, 23, 123-140.

Chen, C.J.P., Su, X., & Wu, X. (2007). Market competitiveness and Big 5 pricing: Evidence from China’s binary market. The International Journal of Accounting, 42, 1-24.

Craswell, A. T., Francis, J. R., & Taylor, S. L. (1995). Auditor Brand Name Reputations and Industry Specializations. Journal of Accounting and Economics, 20, 297–322.

DeAngelo, L. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3, 183-199.

DeFond, M., Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58(2-3), 275–326.

Deilamipour, M. (2011). A Critique for Income Distribution among Auditing firms. Donya-e-Eqtesad, 2598. (in Persian)

Francis, J. R. and Wang, D. (2005). Impact of the Sec's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency, Auditing. A Journal of Practice & Theory, 24,145-160.

Francis, J.R. (2004). What Do We Know About Audit Quality? The British Accounting Review, 36, 345-368.

Fung, S. Y.K., Gul, F. A., and Krishnan, J. (2012). City-Level Auditor Industry Specialization, Economies of Scale.and Audit Pricing, the Accounting Review, 87, 1281-1307.

Ghosh, A. and Lustgarten, S. (2006). Pricing of Initial Audit Engagements by Large and Small Audit Firm. Contemporary Accounting Research, 23 (2), 333-368.

Gilson, R. J. (2001). Globalizing Corporate Governance: Convergence in Form or Function, The American Journal of Comparative Law, 49, 329–357.

Green, W. H. (2002). Econometric analysis, Prentice Hall, New Jersey.

Hasani, M and Barkhordari, H. (2020). Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives. Accounting and Auditing Review, 27(1), 32-59. (in Persian)

Hay, D. (2012). Further Evidence from Meta-Analysis of Audit Fee Research. International Journal of Auditing, 17, 162-176.

Hay, D. and Jeter, D. (2011). The Pricing of Industry Specialization by Auditors in New Zealand. Accounting and Business Research, 41(2), 171-195.

Hay, D., Knechel, W.R. and Wong, N. (2006). Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes. Contemporary Accounting Research, 23, 141- 191.

Hovanesianfar, G. (2010). Auditing with Incredible Low-balling. Donya-e-Eqtesad, 2043.
(in Persian)

Huang, H. W., Raghunandan, K. and Rama, D.V. (2009). Audit Fees for Initial Audit Engagements Before and After SOX”, Auditing. A Journal of Practice & Theory, 28(1), 171–190.

Huang, T.C., Chang, H. and Chiou, J.R. (2016). Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China, Auditing. A Journal of Practice a Theory, 35, 121-145.

Huang, H.W., Liu, L.L., Raghunandan, K., and Rama, D.V. (2007). Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence, Auditing. A Journal of Practice & Theory, 26, 147-158.

Imeni, M. & Daryaei, A. (2020). Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage. Accounting and Auditing Review, 27(4), 495-522.
(in Persian)

Khanna, T., Kogan, J. and Palepu, K. (2006). Globalization and Similarities in Corporate Governance. A Cross-Country Analysis, The Review of Economics and Statistics, 88, 69-90.

Kordestani, G., Rezazadeh, J., Kazemi Olumi, M. and Abdi, M. (2018). The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality. Financial Accounting Research, 10(2), 65-84. (in Persian)

Liu, X., Lobo, G.J. and Yu, H-C. (2020). Is audit committee equity compensation related to audit fees? Contemporary Accounting Research, Available at SSRN: https://ssrn.com/abstract=3636429 or http://dx.doi.org/10.2139/ssrn.3636429.

Mahmudi, M. (2010). Goning Conern Audit Report and Litigation against Auditor. IACPA Journal, 10, 79-87. (in Persian)

Mehrabanpour, M., Jandaghi Ghomi, M. and Rajabbeyki M.A. (2018). Social Capital and Audit Fees. Accounting and Auditing Review, 25(2), 269-288. (in Persian)

MohammadRezaei, F. (2018). Research Method in Accounting (second edition) Tehran: Termeh. (in Persian)

MohammadRezaei, F., and Mohd-Saleh, N. (2017). Auditor Switching and Audit Fee Discounting: The Iranian Experience. Asian Review of Accounting, 25, 335-360.

MohammadRezaei, F., Faraji, O. (2018). The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting. Accounting and Auditing Review, 26(1), 87-122. (in Persian)

MohammadRezaei, F., Mohd-Saleh, N. and Ahmed, K. (2018). Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views. The International Journal of Accounting, 53, 259-313.

MohammadRezaei, F., Mohd-Saleh, N. and Ali, M. J. (2015). Increased Competition in an Unfavorable Audit Market Following Audit Privatisation: The Iranian experience. Asian Journal of Business and Accounting, 8, 115-149.

Naderian, H. (2014). An Analysis of the Conditions of the Auditing Profession. Iranian Auditing Organization (IAO) Journal, 70, 42-48. (in Persian)

Nikbakht, M.R. and Tanani, M. (2010). Test of Factors Influencing Financial Audit Fees. Financial Accounting Research, 2(2), 111-132. (in Persian)

Petersen, M.A. (2009). Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches. The Review of Financial Studies, 22, 435-480.

Sahbay Ghorghi, E., Lari Dashtebayazi, M. and Fakoor Saghih, A. (2019). Auditor Reporting and Audit Fees: The Role of Business Strategies. Accounting and Auditing Review, 26(4), 517-543. (in Persian)

Sarlak, N., Joudaki Chegeni, Z. and Heidari Surshjani, Z. (2020). The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession. Accounting and Auditing Review, 27(3), 360-380. (in Persian)

Simunic, D. (1980). The Pricing of Audit Services: Theory and Evidence, Journal of Accounting Research, 18,161-190.

Su, X. and Wu, X. (2017). Public Disclosure of Audit Fees and Bargaining Power between the Client and Auditor: Evidence from China, The International Journal of Accounting, 52, 64-76.

Sundgren, S., & Svanstrom, T. (2014). Auditor-In-Charge Characteristics and Going Concern Reporting. Contemporary Accounting Research, 31, 531–550.

The Center of Training of Professional Auditing and Accounting Research. (2018). The Collection of Laws and Regulations of the Iranian Association of Certified Public Accountants(IACPA). Tehran, IACPA Publications. (in Persian)