Ahmadpour, A., Tavakolnia, E., & Masoomi, T. (2015). Investigating the Moderating Effect of Auditor industry specialization on the Relationship between Board Governance and Accruals Based Earnings Management: Empirical Evidence from Companies Listed in Tehran. Journal of Management Accounting and Auditing Knowledge, 4(1), 93-106. (In Persian).
Al-Ghanem, W., & Hegazy, M. (2011). An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait. Eurasian Business Review, 1(1), 73-90.
Ball, R. (2001). Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings-Wharton papers on financial services, 2001(1), 127-169.
Bamber, E. M., Bamber, L. S., & Schoderbek, M. P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing, 12(1), 1.
Basioudis, I. (2019, September). An analysis of UK Andersen clients pre-and post Andersen demise: where have they gone and did they pay more?. In 12th Annual Conference of the EuroMed Academy of Business.
Blair, R., & Kaserman, D. (1980). Preservation of Quality and Sanctions within the Professions. In Regulating the Professions. A Public-Policy Symposium, Lexington, Mass., DC Heath (pp. 185-198).
Bonsón‐Ponte, E., Escobar‐Rodríguez, T., & Borrero‐Domínguez, C. (2008). Empirical analysis of delays in the signing of audit reports in Spain. International journal of auditing, 12(2), 129-140.
Boone, J. P., Khurana, I. K., & Raman, K. K. (2012). Audit market concentration and auditor tolerance for earnings management. Contemporary Accounting Research, 29(4), 1171-1203.
Carson, E., Simnett, R., Soo, B. S., & Wright, A. M. (2012). Changes in audit market competition and the Big N premium. Auditing: A Journal of Practice & Theory, 31(3), 47-73.
Chaney, P. K., & Philipich, K. L. (2002). Shredded reputation: The cost of audit failure. Journal of accounting research, 40(4), 1221-1245.
Chaney, P. K., Jeter, D. C., & Shaw, P. E. (2003). The impact on the market for audit services of aggressive competition by auditors. Journal of Accounting and Public Policy, 22(6), 487-516.
Chen, S., Sun, S. Y., & Wu, D. (2010). Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review, 85(1), 127-158.
Council, F. R. (2006). Competition and choice in the UK audit market. United Kingdom: Financial Reporting Council.
Cormier, D., Demaria, S., & Magnan, M. (2017). Beyond earnings: do EBITDA reporting and governance matter for market participants?. Managerial Finance.
Danos, P., & Eichenseher, J. W. (1986). Long-term trends toward seller concentration in the US audit market. Accounting Review, 633-650.
DeFond, M. L., Wong, T. J., & Li, S. (1999). The impact of improved auditor independence on audit market concentration in China. Journal of accounting and economics, 28(3), 269-305.
Dunn, K., Kohlbeck, M., & Mayhew, B. W. (2011). The impact of the Big 4 consolidation on audit market share equality. Auditing: A Journal of Practice & Theory, 30(1), 49-73.
Feldman, E. R. (2006). A basic quantification of the competitive implications of the demise of Arthur Andersen. Review of Industrial Organization, 29(3), 193-212.
Feurer, S., Bauback, E., & Woodside, A. (2016). Applying configurational theory to build a typology of ethnocentric consumers. International Marketing Review, 33, 351-375.
Francis, J. R., & Wang, D. (2008). The joint effect of investor protection and Big 4 audits on earnings quality around the world. Contemporary accounting research, 25(1), 157-191.
Francis, J. R., Michas, P. N., & Seavey, S. E. (2013). Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research, 30(1), 325-355.
Gao, N. W. (2011). The development of the CPA industry and policies in China since 2010. (In Chinese). Money Watching and Credit Rating, 91, 32–41.
Gerakos, J., & Syverson, C. (2015). Competition in the audit market: Policy implications. Journal of Accounting Research, 53(4), 725-775.
Gettler, L. (2004). PwC exits NAB audit race, but stays close. The Age, (June 5).
Gholami, G. S., Bazrafshan, A., & Salehi, M. (2019). Relation of Audit Market Concentration to Audit Fees and Audit Quality according to Article 99 of Fifth Development Plan Law. (In Persian)
Habib, A., & Bhuiyan, M. B. U. (2011). Audit firm industry specialization and the audit report lag. Journal of international accounting, auditing and taxation, 20(1), 32-44.
Habib, A., & Muhammadi, A. H. (2018). Political connections and audit report lag: Indonesian evidence. International Journal of Accounting & Information Management.
Hsieh, T. S., Kim, J. B., Wang, R. R., & Wang, Z. (2020). Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees. Journal of Accounting and Economics, 69(1), 101260.
Huang, T. C., Chang, H., & Chiou, J. R. (2016). Audit market concentration, audit fees, and audit quality: Evidence from China. Auditing: A Journal of Practice & Theory, 35(2), 121-145.
Jeter, D. C., & Shaw, P. E. (1995). Solicitation and auditor reporting decisions. Accounting Review, 293-315.
Kallapur, S., Sankaraguruswamy, S., & Zang, Y. (2010). Audit market concentration and audit quality. Available at SSRN 1546356.
Khodadadeh Shamloo, N., & Badavar Nahandi, Y. (2017). The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle. Journal of Financial Accounting Research, 9(2), 105-127. (In Persian)
Leventis, S., Weetman, P., & Caramanis, C. (2005). Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9(1), 45-58.
Mohammad Rezaei, F., & Yaghoub Nezhad, A. (2017). Audit firm size and audit quality: Theoretical and research method critiques and suggestions. Quarterly Journal of Financial Accounting and Auditing, 9(34), 31-59. (In Persian).
Moizer, P., & Turley, S. (1987). Surrogates for audit fees in concentration studies. AUDITING-A JOURNAL OF PRACTICE & THEORY, 7(1), 118-123.
Ng, P. P., & Tai, B. Y. (1994). An empirical examination of the determinants of audit delay in Hong Kong. The British Accounting Review, 26(1), 43-59.
Numan, W., & Willekens, M. (2012). An empirical test of spatial competition in the audit market. Journal of Accounting and Economics, 53(1-2), 450-465.
Pearson, T., & Trompeter, G. (1994). Competition in the market for audit services: The effect of supplier concentration on audit fees. Contemporary accounting research, 11(1), 115-135.
Ramezanahmadi, M, R., & Dorseh, S.S. (2016). Impact of Short-term and Long term Audit Tenure on future Stock Price Crashes. Journal of Financial Accounting Knowledge, 2(4), 111-136. (In Persian).
Sajadi, S, H., Farzmand, H., & Bani Nemeh, A. (2016). Impact of audit quality on non-audit services, sixteenth, 65 (4), 47-25. (In Persian)
Sanders, G., Allen, A., & Korte, L. (1995). Municipal audit fees: Has increased competition made a difference?. Auditing, 14(1), 105.
Schaen, M., & Maijoor, S. (1997). The structure of the Belgian audit market: The effects of clients' concentration and capital market activity. International Journal of Auditing, 1(2), 151-162.
Treasury, U. S. (2008). Advisory committee on the auditing profession: final report. October, 6, 2008.
Wang, Q., Wong, T. J., & Xia, L. (2008). State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of accounting and economics, 46(1), 112-134.
Watts, R. L., & Zimmerman, J. L. (1983). Agency problems, auditing, and the theory of the firm: Some evidence. The Journal of Law and Economics, 26(3), 613-633.
Wei, L. (2013). Determinants and implications of audit reporting lags in China (Doctoral dissertation, Thesis Lignan University).
Willekens, M., & Achmadi, C. (2003). Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?. The International Journal of Accounting, 38(4), 431-455.
)