بررسی تأثیر تخصص حسابرس در صنعت بر رابطه بین اجتناب از مالیات و خطر سقوط آتی قیمت سهام شرکت‌های دارویی و غیردارویی پذیرفته‌شده در بورس اوراق بهادار تهران

2      Kothari, S. P.; Shu, S.; and P. D. Wysocki (2009). “Do Managers Withhold Bad News?”, Journal of Accounting Research, Vol. 47, No. 1, pp. 241-276.

3      Ball, R. (2009). “Market and Political/Regulatory Perspectives on the Recent Accounting Scandals”, Journal of Accounting Research, Vol. 47, No. 2, pp. 277-323.

4      Watts, R. L. (2003). “Conservatism in Accounting Part I: Explanations and Implications”, Accounting Horizons, Vol. 17, No. 3, pp. 207-221.

5      Babajani, J. and M. Abdi (2010). “The Relationship between Corporate Governance and Enterprises Taxable Profit”, Journal of Financial Accounting Research, Vol. 2, No. 3, pp. 65-85. [In Persian]

6      Hanlon, M. and S. Heitzman (2009). “A Review of Tax Research”, Journal of Accounting and Economics, Vol. 50, Nos. 2 and 3, pp. 127-178.

7      Desai, M. and D. Dharmapala (2009). “Corporate Tax Avoidance and Firm Value”, Review of Economics and Statistics, Vol. 91, No. 3, pp. 537-546.

8      Desai, M. and D. Dharmapala (2009). “Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment”, National Tax Journal, Vol. 62, No. 1, pp. 169-186.

9      Robin, A. and H. Zhang (2015). “Do Industry-Specialist Auditors Influence Stock Price Crash Risk?”, Auditing: A Journal of Practice & Theory,Vol. 34, No. 3, pp. 47-79.

10  DeAngelo, L. (1981). “Auditor Size and Auditor Quality”, Journal of Accounting and Economics, Vol. 3, No. 3, pp.183-199.

11  Khurana, I. K. and K. K. Raman (2004). “Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non‐Big 4 Audits: Evidence from Anglo‐American Countries”, The Accounting Review, Vol. 79, No. 2, pp. 473-495.

12  Samadi, S.; Nasrollahi, Z.; and A. Zahdmehr (2007). “Pareto Efficiency Test and the Existence of Economic Bubble on the Tehran Stock Exchange Using Filter and CAPM Model”, Quantitative Economics, Vol. 4, No. 4, pp. 91-113. [In Persian]

13  Ahmadvand, A.; Kamran Rad, S.; and R. Kamran Rad (2011). “The Relationship between Managerial Ownership and the Performance of Pharmaceutical Companies”, The Financial Accounting and Auditing Researches, Vol. 3, No. 10, pp. 143-161. [In Persian]

14  Badavar Nahandi, Y. and V. Taghizadeh Khanqah (2014). “Studying the Relationship between Auditor Tenure and the Management of Real Activities in the Pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 3, No. 1, pp. 20-41. [In Persian]

15  Salehi, M. and F. Davtalabe Tousi (2014). “Investigating the Effect of Ownership Structure on the Firm Value of the Pharmaceutical Companies Listed on the Tehran Stock Exchange via Panel Data Analysis”, Journal of Health Accounting, Vol. 3, No. 3, pp. 79-100. [In Persian]

16   Aghaie, M.; Kazempour, M.; and R. Mansourlakoraj (2014). “The Effect of Free Cash Flow and Capital Structure on Different Criteria for Evaluating the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 3, No. 2, pp. 1-15. [In Persian]

17  Hanlon, M. and J. Slemrod (2009). “What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement”, Journal of Public Economics, Vol. 93, pp. 126-141.

18  Jam, M. (2000). “Professional Behavior of Tax Consultants: Tax Avoidance and Tax Evasion”, Hesabras, Vol. 6, pp. 41-43. [In Persian]

19  Chen, S.; Chen, X.; Cheng, Q.; and T. Shevlin (2010). “Are Family Firms More Tax Aggressive than Non-Family Firms?”, Journal of Financial Economics, Vol. 95, No. 1, pp. 41-61.

20  Kim, J. B.; Li, Y.; and L. Zhang (2010). “Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis”, Journal of Financial Economics, Vol. 100, No. 3, pp. 639-662.

21  Hutton, A.; Marcus, A.; and H. Tehranian  )2009(. “Opaque Financial Reports, R2, and Crash Risk”, Journal of Financial Economics, Vol. 94, No.1, pp. 67-86.

22  Bleck, A. and X. Liu (2007). “Market Transparency and the Accounting Regime”, Journal of Accounting Research, Vol. 45, No. 2, pp. 229-256.

23  Bushman, R. and A. Smith (2001). “Financial Accounting Information and Corporate Governance”, Journal of Accounting and Economics, Vol. 32, Nos. 1, 2 and 3, pp. 237-333.

24  Davidson. R. A. and D. Neu (1993). “A Note on Association between Audit Firm Size and Audit Quality”, Contemporary Accounting Research, Vol. 9, No. 2, pp. 479-488.

25  Hakim, F. and M. A. Omri (2010). “Quality of the External, Information Asymmetry, and Bid-Ask Spread’, The Journal of Accounting and Information Management, Vol. 18, No. 1, pp. 5-18.

26  Almutairi, A. R.; Kimberly, A. D.; and S. Terrance (2009). “Auditor Tenure, Auditor Specialization, and Information Asymmetry”, Managerial Auditing Journal, Vol. 24, No. 7, pp. 600-623.

27  McGuire, S. T.; Thomas, C. O.; and D. Wang (2012). “Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?”, The Accounting Review, Vol. 87, No. 3, pp. 975-1003.

28  Etemadi, H.; Mohammadi, A.; and M. Nazemi Ardekani (2009). “Investigating the Relationship between Auditor Industry Specialization and Earnings Quality in the Companies Listed on the Tehran Stock Exchange”, Financial Accounting Researches, Vol. 1, No. 2, pp. 17-32. [In Persian]

29  Dunn, K. A.; Mayhew, B. W.; and S. G. Morsfield (2000). “Auditor Industry Specialization and Client Disclosure Quality”, Review of Accounting Studies, Vol. 9, No. 1, pp. 35-58.

30  Francis, J. R. (2011). “A Framework for Understanding and Researching Audit Quality”, Auditing: A Journal of Practice & Theory, Vol. 30, No. 2, pp. 125-152.

31  Watts, R. and J. Zimmerman (1983). “Agency Problems, Auditing and the Theory of the Firm: Some Evidence”, Journal of Law and Economics, Vol. 26, No. 3, pp. 613-634.

32  Jensen, M. C. and W. Meckling (1976(. “Theory of the Firm: Managerial Behavior, Agency Costs and Capital Structure”, Journal of Financial Economics, Vol. 3, No. 4, pp. 305-360.

33  Francis, J. R.; Michas, P.; and S. Stein )2012(. “Auditor Industry Expertise and Firm-Level Investment Efficiency”, Working Paper, University of Missouri-Columbia. Avaiable at: http://ssrn.com. [Online] [8 September 2015].

34  Godfrey, J. M. and J. Hamilton (2005(. “The Impact of R&D Intensity on Demand for Specialist Auditor Services”, Contemporary Accounting Research, Vol. 22, No. 1, pp. 55-93.

35  Fan, J. P. H. and T. J. Wong (2005). “Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia”, Journal of Accounting Research, Vol. 43, No. 1, pp. 35-72.

36  Hong, H. and J. C. Stein (2003). “Differences of Opinion, Short-Sales Constraints, and Market Crashes”, The Review of Financial Studies, Vol. 16, No. 2, pp. 487-525.

37  Porter, M. E. (1992). “Capital Choice: Changing the Way America Invests in Industry”, Journal of Applied Corporate Finance, Vol. 5, No. 2, pp. 4-16.

38  Gramling, A. A. and D. N. Stone (2001). “Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature”, Journal of Accounting Literature, Vol. 20, No. 1, pp. 1-29.

39  Arrunada, B. (2000). “Audit quality: Attributes, Private Safeguards and the Role of Regulation”, The European Accounting Review, Vol. 9, No. 2, pp. 205-224.

40  Dunn K. A. and B. W. Mayhew (2004). “Audit Firm Industry Specialization and Client Disclosure Quality”, Review of Accounting Studies, Vol. 9, No. 1, pp. 35-58.

41  Pastor, L. and P. Veronesi (2003). “Stock Valuation and Learning about Profitability”, Journal of Finance, Vol. 58, No. 5, pp. 1749-1789.

42  Noravesh, I. and S. A. Hosseini (2009). “Investigating the Relationship between Corporate Disclosure Quality (Timeliness and Reliability) and Earnings Management”, The Iranian Accounting and Auditing Review, Vol. 16, No. 2, pp. 117-134. [In Persian]

43  Tao, M. (2012). “Financial Reporting Quality and Information Asymmetry: Evidence from the Chinese Stock Market”, Avaiable at: http://ssrn.com. [Online] [6 September 2015]

44  Behen Bruce, K.; Jong-Hang, C.; and T. Kang (2007). “Audit Quality and Properties of Analyst Earning Forecasts”, The Accounting Review, Vol. 83, No. 2, pp. 327-349.

45  Lee, B. and D. Roden (2007). “Have the Big Accounting Firms Lost their Audit Quality Advantage: Evidence from the Returns Earnings Relation”, Journal of Forensic Accounting, Vol. 64, No. 1, pp. 66-73.

46  Ramezan Ahmadi, M.; Ghalmbor, M.; and S. S. Dorseh (2015). “Investigating the Effect of Audit Firm Size and Auditor's Opinion on the Risk of Future Stock Price Crash”, The Iranian Accounting and Auditing Review, Vol. 1, No. 4, pp. 37-59. [In Persian]

47  Aflatooni, A. and L. Nik Bakht (2010). The Application of Econometrics in Accounting Researches, Financial Management and Economics, 1^st Edition, Tehran: Termeh Publications. [In Persian]

48  Palmrose, Z. (1986). “Audit Fees and Auditor Size: Further Evidence”, Journal of Accounting Research, Vol. 24, No. 1, pp. 97-110.

49  Khan, M. and R. L. Watts (2009). “Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism”, Journal of Accounting and Economics, Vol. 48, Nos. 2 and 3, pp.132-150.

50  Jones, J. J.) 1991(. Earnings Management during Import Relief Investigations”, Journal of Accounting Research, Vol. 29, pp. 193-228.

51  Wilson, R. (2009). “An Examination of Corporate Tax Shelter Participants”, The Accounting Review, Vol. 84, No. 3, pp. 969-999.

52  Rego, S. and R. Wilson (2012). “Equity Risk Incentives and Corporate Tax Aggressiveness”, Journal of Accounting Research, Vol. 50, No. 3, pp. 775-810.

53  Xin, Y.; Gu, X.; and T. Li (2015). “Industry Competition Structure, Market Power, and Stock Price Crash Risk”, China Accounting and Finance Review, Vol. 17, No. 4, pp. 1-46.

54  Panayiotis, C. A.; Constantinos, A.; Joanne, H.; and L. Christodoulos (2015). “Corporate Governance and Firm-Specific Stock Price Crashes”, European Financial Management,Vol. 22, No. 5, pp. 1-41.

55  Chen, L.; Kim, J-B.; and Li. Yao (2017). “Earnings Smoothing and Stock Price Crash Risk”, Journal of Corporate Finance, Vol. 42, No. 2, pp. 36-54.

56  Ramezan Ahmadi, M. and S. S. Dorseh (2016). “Investigating the Effect of Real Operations Manipulation and Earnings Management Based on the Accruals on the Future Stock Price Crash of Companies Listed on the Tehran Stock Exchange”, Journal of Empirical Research in Accounting”, Vol. 6, No. 1, pp. 153-184. [In Persian]

57  Gustavo, G. and M. Roni (2012). “The Impact of Product Market Competition on Firms Payout Policy”, Avaiable at: www.nhh.no/Files/Filer/institutter/for/seminars/finance/.../310812.pdf. [Online] [10 September 2015].

58  Kothari, S. P.; Leone, A.; and C. Wasley (2005). “Performance Matched Discretionary Accrual Measures”, Journal of Accounting & Economics, Vol. 39, pp. 163-197.

59  Lafond, R. and R. L. Watts (2008). “The Information Role of Conservatism”, The Accounting Review, Vol. 83, No. 2, pp. 447-478.