رابطۀ ‌بین ‌دورۀ‌ تصدی ‌شریک ‌مؤسسۀ‌ حسابرسی‌ و‌ کیفیت ‌حسابرسی: بررسی نقش تعدیلی تغییر مؤسسۀ حسابرسی

References

Alavi, S. M. & Memarian, M. (2021). Auditor characteristics and probability of bankruptcy, Accounting Empirical Research, 11 (40), 159-184.

Altman, E. I. (1968). Financial ratios, discriminate analysis and the prediction of corporate bankruptcy. The Journal of Finance, 23(4), 589-609.

Amiri, I. & Fakhari, H. (2019). Composite index for purchasing auditor's opinion based on audit analysis technique. Acc. and auditing review, 27(1), 1-31. (in Persian)

Ardhani, L., Subroto, B. & Hariadi, B. (2019). Does auditor independence mediate the relationship between auditor rotation and audit quality? Journal of Accounting and Business Education, 4(1), 1-10.

Arel, B., Brody, R. G. & Pany, K. (2005). Audit firm rotation and audit quality. The CPA Journal, 75(1), 36.

Aschauer, E. & Quick, R. (2018). Mandatory audit firm rotation and prohibition of audit firm-provided tax services: Evidence from investment consultants’ perceptions. International Journal of Auditing, 22(2), 131-149.

Asgharpour, R. & Khaltabari, A.S. (2018). The effect of mandatory audit firm turnover and audit firm partner turnover on audit quality in companies admitted to the Tehran Stock Exchange. Management Science Research Quarterly, 1(1), 36-48. (in Persian)

Bamber, E. M. & Iyer, V. M. (2007). Auditors' identification with their clients and its effect on auditors' objectivity. Auditing: A Journal of Practice & Theory, 26(2), 1-24.

Bell, T. B., Causholli, M. & Knechel, W. R. (2015). Audit firm tenure, non‐audit services, and internal assessments of audit quality. Journal of Accounting Research, 53(3), 461-509.

Cameran, M., Francis, J. R., Marra, A. & Pettinicchio, A. (2015). Are there adverse consequences of mandatory auditor rotation? Evidence from the Italian experience. Auditing: A Journal of Practice & Theory, 34(1), 1-24.

Chambers, D. & Payne, J. (2008). Audit Quality and Accrual Reliability: Evidence from the Preand Post-Sarbanes-Oxley Periods: Working Paper 2008.

Chi, W. (2011). An overlooked effect of mandatory audit–firm rotation on investigation strategies. OR Spectrum, 33(2), 265-285.

Corona, C. & Randhawa, R. S. (2010). The auditor's slippery slope: An analysis of reputational incentives. Management science, 56(6), 924-937.

DeAngelo, L. E. (1981). Auditor independence, ‘low balling’, and disclosure regulation. Journal of accounting and Economics, 3(2), 113-127.

Dodgson, M. K., Agoglia, C. P., Bennett, G. B. & Cohen, J. R. (2020). Managing the auditor-client relationship through partner rotations: The experiences of audit firm partners. The Accounting Review, 95(2), 89-111.

Fitzgerald, B. C., Omer, T. C. & Thompson, A. M. (2018). Audit partner tenure and internal control reporting quality: US evidence from the not-for-profit sector. Contemporary Accounting Research, 35(1), 334-364.

Gipper, B., Hail, L. & Leuz, C. (2021). On the economics of mandatory audit partner rotation and tenure: Evidence from PCAOB data. The Accounting Review, 96(2), 303-331.

Hamilton, J., Ruddock, C., Stokes, D. J. & Taylor, S. L. (2005). Audit partner rotation, earnings quality and earnings conservatism. Earnings Quality and Earnings Conservatism (June 9, 2005).

Khodadadi, V., Ghorbani, R. & Khansari, N. (2013). Investigating the effect of ownership structure on audit fees. Accounting and Auditing Review, 21(1), 57-72 (in Persian)

Kim, J. B. & Cheong, H. Y. (2009). Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea. Journal of Accounting and Public policy, 28(3), 207-230.

Kuang, H., Li, H., Sherwood, M. G. & Whited, R. L. (2020). Mandatory audit partner rotations and audit quality in the United States. Auditing: A Journal of Practice & Theory, 39(3), 161-184.

Lennox, C. S., Wu, X. & Zhang, T. (2014). Does mandatory rotation of audit partners improve audit quality? The accounting review, 89(5), 1775-1803.

Leuz, C. & Wysocki, P. D. (2008). Economic consequences of financial reporting and disclosure regulation: A review and suggestions for future research. Available at SSRN 1105398.

Li, D. (2010). Does auditor tenure affect accounting conservatism? Further evidence. Journal of Accounting and Public Policy, 29(3), 226-241.

Lindscheid, F., Pott, C. & Watrin, C. (2010). The Effect of Audit Engagement and Review Partner Rotation on Audit Quality. Working Paper, Institute of Accounting and Taxation of Germany.

Lowensohn, S., Reck, J., Casterella, J. R. & Lewis, B. (2007). An empirical investigation of auditor rotation requirements. Available at SSRN 1021789.

Martani, D., Rahmah, N. A., Fitriany, F. & Anggraita, V. (2021). Impact of audit tenure and audit rotation on the audit quality: Big 4VS non big 4. Cogent economics & finance, 9(1), 1901395.

Office, Government Accountability. (2008). Audits of public companies: Continued concentration in audit market for large public companies does not call for immediate action. GAO Washington, DC.

Patterson, E. R., Smith, J. R. & Tiras, S. L. (2019). The effects of auditor tenure on fraud and its detection. The Accounting Review, 94(5), 297-318.

Pourheidari, O., and Masjidi, A. B. (2012). Examining the relationship between the turnover of institutions and the auditor's partner with audit quality and annual adjustments. Accounting Advances, 5(2), 1-24 (in Persian).

Qitasi, R., Sta, S. & Hajizadeh, F. (2013). Investigating the effect of auditor tenure on information uncertainty, Auditing Knowledge, 13(59), 1-25. (in Persian)

Sadaqat, O. & Asaadi, A. (2016). Comparison of the effectiveness of Altman's Z- model and the model based on cash flows in predicting the bankruptcy of companies listed on the Tehran Stock Exchange, Business Reviews, 83, 1-12. (in Persian)

Sajjadi, S. H., Kaviani, M., Rashidi Baghi, M., and Sabrjo, J. (2016). The effect of auditor rotation at partner and audit firm level on audit quality. Auditing Knowledge, 17(69), 59-80. (in Persian)

Sharma, D. S., Tanyi, P. N. & Litt, B. A. (2017). Costs of mandatory periodic audit partner rotation: Evidence from audit fees and audit timeliness. Auditing: A Journal of Practice & Theory, 36(1), 129-149.

Silvestre, A.O., Costa, C.M. & Kronbauer, C.A. (2018). Audit rotation and earnings quality: An analysis using discretionary accruals, BBR. Brazilian Business Review, 15(5), 410-426.

Soleimani, A. & Asaishpour, A. (2019). The effect of managers' short-sightedness and overconfidence on the remuneration of the board of directors: the role of audit quality and auditor's tenure, Management Sciences Research, 2(4), 118-147. (in Persian)

Talebpour Asl, R., Hormazi, S., Ghahrani, M. A., and Varasteh, H. (2017). Investigating the effect of rotation of audit institutions on audit quality in companies listed on the Tehran Stock Exchange, Auditing Knowledge, 18(73), 187-210. (in Persian).Tehran Stock Exchange Organization (2013). Instructions for the classification of audit institutions and persons subject to article 10 of the instructions for trusted audit institutions of the Securities and Exchange Organization.(in Persian)

Tehran Stock Exchange Organization (2016). Instructions of trusted auditing institutions of the Stock Exchange, approved by the Supreme Council of the Stock Exchange and Securities. (in Persian)

Tobi, B. A., Osasrere, A. O. & Emmanuel, U. (2016). Auditor’s independence and audit quality: A study of selected deposit money banks in Nigeria. International Journal of Finance and Accounting, 5(1), 13-21.

Velte, P. & Stiglbauer, M. (2012). Impact of auditor and audit firm rotation on accounting and audit quality. A critical analysis of the EC regulation draft. Journal of Governance and Regulation, 1(3), 7-13.