بررسی رابطه بین بازده سهام و کیفیت حسابرسی در شرکت‌های دارویی پذیرفته‌شده در بورس اوراق بهادار تهران

2      Watts, R. and J. L. Zimmerman (1986). Positive Accounting Theory, 1^st Edition, NJ: Prentice-Hall, Englewood Cliffs.

3      Wallace, W. (1980). The Economic Role of the Audit in Free and Regulated Markets, 1^st Edition, New York: Touche Ross & Co.

4      Titman, S. and T. Truemn (1986). “Information Quality and the Valuation of New Issues”, Journal of Accounting and Economics, Vol. 8, No. 2, pp. 159-172.

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

6      Lee, P.; Stokes, D.; Stephen, T.; and T. Walter (2003). “The Association between Audit Quality, Accounting Disclosures and Firm-Specific Risk: Evidence from the Australian IPO Market”, Journal of Accounting and Public Policy, Vol. 9, No. 5, pp. 377-400.

7      DeAngelo, L. E. )1981(. “Auditor Size and Audit Quality”, Journal of Accounting and Economics, Vol. 3, No. 3, pp.183-189.

8      Lennox, C. S.; Wu, X.; and T. Zhang (2014). “Does Mandatory Rotation of Audit Partners Improve Audit Quality”, Journal of Accounting Research, Vol. 89, No. 5, pp. 1775-1803.

9      Minutti-Meza, M. (2013). “Does Auditor Industry Specialization Improve Audit Quality? Journal of Accounting Research, Vol. 51, No. 4, pp. 779-817.

10  Chi, W.; Huang, H.; Liao, Y.; and H. Xie (2009). “Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan”, Contemporary Accounting Research, Vol. 26, No. 2, pp. 359-91.

11  Camerana, M.; Prencipea, A.; and M. Trombettab (2014). “Mandatory Audit Firm Rotation and Audit Quality”, European Accounting Review, Vol. 23, No. 1, pp, 1-24.

12  Ettredge, M.; Emeigh, E.; and F. Chan Li (2014). “Fee Pressure and Audit Quality”, Accounting, Organizations and Society, Vol. 39, No. 4, pp. 247-263.

13  Lo´pez, D. M. and G. F. Peters (2014). “The Effect of Workload Compression on Audit Quality”, American Accounting Association, Vol. 31, No. 4, pp. 139-165.

14  Gul, F. A.; Wu, D.; and Z. Yang (2013). “Do Individual Auditors Affect Audit Quality? Evidence from Archival Data”, The Accounting Review, Vol. 88, No. 6, pp. 1993-2023.

15  Behn, B. K.; Choi, J.; and T. Kang (2008). “Audit Quality and Properties of Analyst Earnings Forecasts”, The Accounting Review, Vol. 83, No. 2, pp. 327-349.

16  Ahmadi, M. and K. Jamali (2013). “The Effect of Audit Quality on the Future Stock Returns of the Companies Listed on the Tehran Stock Exchange”, The Iranian Accounting and Auditing Review, Vol. 20, No. 4, pp. 1-20 .[In Persian]

17  Hassas Yeganeh, Y. and K. Azinfar (2010), “The Relationship between Audit Quality and the Size of Auditing Firm”, The Iranian Accounting and Auditing Review, Vol. 17, No. 61, pp. 85-98. [In Persian]

18  Pourheidari, O. and A. Badri Khire Masjedi (2013), “Investigating the Relashinship between Firms' Rotation and Audit's Partner with Audit Quality and Years Modifications”, Journal of Accounting Advances, Vol. 5, No. 2, pp. 1-23. [In Persian]

19  Rahimian, N. and R. Jan Fada (2013). “Investigating the Effect of Voluntary and Mandatory Rotation of Audit Firms on Audit Quality”, Auditing: Thoeory and Practice, Vol. 1, No. 1, pp. 67-89. [In Persian]

20  Now Nahal Nahr, A.; Jabbarzadeh Kangarluie, S.; and Y. Pourkarim (2010). “The Relationship between Auditor Quality and Accrual Reliability”, The Iranian Accounting and Auditing Review, Vol. 17, No. 61, pp. 55-70. [In Persian]

21   Mahdavi, Gh. and S. Hosseininia (2015). “Investigating the Effectiveness of Audit Quality on the Reduction of Delay in Offering Audit Report in the Companies Listed on the Tehran Stock Exchange”, Journal of Accounting Knowledge, Vol. 6, No. 21, pp. 7-31. [In Persian]

22  Jameie, R.; Holeshi, M.; and A. Haji Eidi (2013). “Investigating the Effect of Managers' Performance on Independent Audit Opinion for the Companies Listed on the Tehran Stock Exchange”, The Iranian Accounting and Auditing Review, Vol. 19, No. 4, pp. 1-14. [In Persian]

23  Baghomian, R.; Shabani, K.; and S. Bayat (2013). “Value Relevance of Accounting Earnings Associated with Normal and Abnormal Returns”, Journal of Empirical Research in Accounting, Vol. 3, No. 10, pp. 1-15. [In Persian]

24  Kashanipour, M.; Azar Khosh, H.; and M. Rahmani (2015). “The Effect of Managers' Ability on the Relationship between the Quality of Financial Reporting and the Efficiency of Investment in the Pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 4, No. 13, pp. 66-85. [In Persian]

25  Ball, R. and P. Brown (1968). “An Empirical Evaluation of Accounting Income Numbers”, Journal of Accounting Research, Vol. 6, No. 2, pp. 159-178.

26  Ball, R.; Watts, R.; and B. Lev (1979). “Income Variation and Balance Sheet Composition”, Journal of Accounting Research, Vol. 14, No. 1, pp. 1-9.

27  Kwon, J. G. (2009). “The Value Relevance of Earnings and Book Value Using an Option-style Equity Valuation Model: Evidence from Korea”, International Journal of Business and Mangment, Vol. 4, No. 12, pp. 19-41.

28  Copley, P. and M. S. Docett (1993). “Audit Tenure, Fixed Fee Contracts, and Supply of Substandard Single Audits”, Public Budgeting and Finance, Vol. 13, No. 3, pp. 23-26.

29  Fargher, N.; Lee, H.; and V. Mande (2008). “The Effect of Partner Tenure on Client Managers Accounting Discretion”, Managerial Auditing Journal, Vol. 23, No. 2, pp. 162-186.

30  Veronica, S.; Amarallah, F.; Wibowo, A.; and V. Anggarita (2012). “Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia”, Asia Journal of Business and Accounting, Vol. 5, No. 1, pp. 55-72.

31  Karami, Gh.; Bazr Afshan, A.; and A. Mohammadi (2011). “Investigating the Relationship between Auditor Tenure and Earnings Management”, Journal of Accounting Knowledge, Vol. 2, No. 4, pp. 65-82. [In Persian]

32  Lenard, M. J. and B. Yu (2013). “Do Earnings Management and Audit Quality Influence Over-Investment by Chinese Companies?”, International Journal of Economics and Finance, Vol. 4, No. 2, pp. 21-30.

33  Becker, C. L.; Defond, J.; Jiambalvo, K.; and R. Subramanyam (1998). “The Effect of Audit Quality on Earnings Management”, Contemporary Accounting Research, Vol. 15, No. 1, pp. 1-24.

34  Henock, L. (2005). “Acquirers Abnormal Returns, Audit Firm Size and the Small Auditor Clientele Effect”, Working Paper, Pennsylvania State University-Smeal College of Business, Avaiable at: http://papers. ssrn.com/sol3/papers.cfm?abstract_id=483662&download=yes. [Online] [04 July 2014]

35   Rezaei, F. and S. Shabani (2013). “The Effect of Audit Firm Size and Age on the Quality of Audit Work”, European Online Journal of Natural and Social Sciences, Vol. 3, No.1, pp. 56-64.

36  Khajavi, Sh. and Gh. Zare (2012). “Investigating the Effect of Corporate Governance Mechanisms and Auditor Selection of the Companies Listed on the Tehran Stock Exchange”, Accounting and Auditing Recearch, Vol. 14, No. 14, pp. 18-31 .[In Persian]

37  Gundry, L. (2007). “Time Budget Pressure, Auditor’s Personality Type, and the Incidence of Reduced Audit Quality Practices”, Pacifc Accounting Review, Vol. 19, No. 2, pp. 125-152.

38  Kim, J.; Lee, J.; and J. Park (2015). “Audit Quality and the Market Value of Cash Holdings: The Case of Office-level Auditor Industry Specialization”, The Accounting Review, Vol. 34, No. 2, pp. 27-57.

39  Balsam, S.; Krishnan, J.; and S. Y. Joon (2003). “Auditor Industry Specialization and Earnings Quality”, Auditing: A Journal of Practice & Theory, Vol. 22, No. 2, pp. 71-97.

40  Schauer, P. C. (2010). “The Effects of Industry Specialization on Audit Quality: An Examination Using Bid-ask Spreads”, Dissertation of Bowling Green State University, Available at:https://www2.aaahq.org/audit/midyear /02midyear/papers/specialization.PDF. [Online] [05 July 2014]

41  Banimahd, B.; Hasas Yeghaneh, Y.; and N. Yazdanian (2014). “Earnings Management and Audit Opinion: Some Evidences of Private Audit Sector”, Management Accounting, Vol. 7, No. 21, pp. 17-32. [In Persian] 

42  LaSalle, R.; Anandarajan, A.; and A. Miller (1996). “Going Concern Uncertainties: Disclaimer of Opinion Versus Unqualified Opinion with Modified Wording”, Auditing: A Journal of Practice & Theory, Vol. 15, No. 2, pp. 29-48.

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

44  Farrugia, J. and J. Baldacchino (2005). “Qualified Audit Reports in Malta”, Managerial Auditing Journal, Vol. 20, No. 8, pp. 823-43.

45  Barizah, N.; Baker, A.; Rahim, A.; Rahman, A.; and A. Rashid (2005). “Factors Influencing Auditor Independence: Malaysian loan Officers’ Perceptions”, Managerial Auditing Journal, Vol. 20, No. 8, pp. 356-273.

46  Hudaib, M. and T. E. Cooke (2005). “The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching”, Journal of Business Finance & Accounting, Vol. 32, Nos. 9 and 10, pp. 1170-1210.

47  Farinha, J, and L. F. Viana (2006). “Board Structure and Modified Audit Opinions”, International Journal of Auditing, Vol. 13, No. 3, pp. 237-258.

48  Abbaszadeh, M. and H. Manzarzadeh (2011). “Investigating the Probability of Issuing an Accepted Report by Independent Auditors Using the Characteristics of Board of Directors of the Companies Listed on the Tehran Stock Exchange”,The Iranian Accounting and Auditing Review, Vol. 18, No. 63, pp. 95-112. [In Persian]

49  Sengupta, P. (2004). “Disclosure Timing: Determinants of Quarterly Earnings Release Dates”, Journal of Accounting and Public Policy, Vol. 23, No. 6, pp. 754-824. 

50  Beasley, S. M.; Carcello, J. V.; and D. R. Hermanson (1999). “Fraudulent Financial Reporting: 1987-1997: An Analysis of US Public Companies”, Committee of Sponsoring Organizations of the Treadway Commission (COSO), Available at: http://corpgovcenter.utk.edu/Research/ABFraBeaCarHerm1999.pdf.[Online] [25 July 2014]      

51  Sloan, R. G. (1996). “Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?”, The Accounting Review, Vol. 71, No. 3, pp. 289-315.

52  Yoon, S. and A. Miller (2002). “Cash from Operation and Earning Management in Korea”, The International Journal of Accounting, Vol. 37, No. 4, pp. 395-412.

53  Chambers, D. and J. Payne (2011). “Audit Quality and Accrual Persistence: Evidence from the Pre- and Post-Sarbanes-Oxley Periods”, Managerial Auditing Journal, Vol. 26, No. 5, pp. 437-456.

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

55  Vadiie, M. and M. Hosseini (2012). “The Relationship between Performance Evaluation Criteria and Abnormal Stock Return”, Journal of Empirical Research in Accounting, Vol. 1, No. 4, pp. 73-87. [In Persian]

56   Aaghie, M.; Kazempour, M.; and R. Mansour Lakouraj (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]

57  Vaez, S. A. and R. Ahmadi (2014). “Investigating the Relationship between Auditor Change and Audit Fee with Audit Report Lag of Pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 3, No. 2, pp.77-95. [In Persian]

58  Jabbarzadeh Langar Louie, S.; Mohammadzadeh Salteh, M.; Bayazidi, A.; and Gh. Mounes Khah (2010). “The Investigation of the Relationship between Earnings Management of Group (Consolidated) Companies with the Stock Return of the Parent Company Listed on the Tehran Stock Exchange”,  Journal of Securities Exchange, Vol. 3, No. 11, pp. 91-106. [In Persian] 

59  Jones, J. (1991). “Earnings Management during Import Relief Investigations”, Journal of Accounting Reaserch, Vol. 29, No. 9, pp. 93-228.

60  Dechow, P.; Sloan, R.; and A. Sweeney (1995). “Detecting Earnings Management”, The Accounting Review, Vol. 70, No. 2, pp.193-225.

61  Kasznik, R. (1999). “On the Association between Voluntary Disclosure and Earnings Management”, Journal of Accounting Research, Vol. 37, No. 1, pp. 57-81.

62  Bahar Moghaddam, M. and A. Kouhi (2010). “Investigating the Type of Earnings Management in the Companies Listed on the Tehran Stock Exchange”, Journal of Accounting Knowledge, Vol. 1, No. 2, pp. 75-93. [In Persian]

63  Securities and Exchange Organization (2007). “Instrcture for Reliable Audit Firms”, Available at: www.Seo.ir [Online] [10 July 2014][In Persian]