Aksu, H. (2003). The effect of size, book - to - market ratio and prior distress information on the market reaction to troubled debt restructuring announcements. Graduate School of Business, Koc University.
Azizkhani Masoud, Gary S. Monroeb and Greg Shailer(2010) The value of Big 4 audits in Australia, Accounting and Finance 50 , pp.743–766
Brasel, K., M. Doxey, J. Grenier, A. Reffett. (2019). Risk disclosure preceding negative outcomes: Theeffects of reporting critical audit matters on judgments of auditor liability. The Accounting Review, Forthcoming.
Barzegari Khanagha, J., Jamali, Z. (2016). Predicting Stock Returns with Financial Ratios; An Exploration in Recent Researches. Journal of Accounting Research, 6(2), 71-92. doi: 10.22051/ijar.2016.2432[in Persian].
Bayat. ali. ali ahmadi. saeed. (2014). Delay in audit and on time financial report. The Financial Acccounting and Auditing Researches. 6(22). Pp.97-121. [in Persian].
Carver, Brian Todd and Trinkle, Brad S.,Nonprofessional Investors’ eactions to the PCAOB's Proposed Changes to the Standard Audit Report (March 9, 2017). Available at SSRN: https ://ssrn.com / abstract= 2930375.
Chen, S. and J. L. Dodd.(2001) "Operating Income, Residual Income and EVA(TM): Which Metric Is More Value Relevant?"., Journal of Managerial Issues, Vol. 13, Issue 1, pp.65-87
Chen, Charles J. P. & Zhao, R. (2000). "An emerging market’sreaction to initial modified audit opinions: evidence for theShanghai Stock Exchange" Contemporary Accounting Research. 17(3), pp. 42-55
Chena Ching - Lung, Gili Yenb and Fu-Hsing Chang (2009) Strategic auditor switch and financial distress prediction – empirical findings from the TSE-listed firms, Applied Financial Economics, No 19, pp.59–72. 12.
Financial Accounting Standards Board (FASB),(1980)," Qualitative Characteristics of Accounting Information", Statement of Financial Accounting Concepts No. 2. Norwalk, Conn. : FASB.
Gimbar, C., Hansen, B., & Ozlanski, M. E. (2020).The effects of critical audit matter paragraphs and accounting standard precision on auditor liability. Accounting Review, 91(6), pp.1629–1646.
Jafari nasab kermani, N., Molanazari, M., Rahmani, A., azizkhani, M., Bozorgasl, M. (2019). Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian. Journal of Management Accounting and Auditing Knowledge, 8(29), pp.229-242.[in Persian].
Kevin Koh, Shiva Rajgopal, Suraj Srinivasan, (2012), Non-audit services and financial reporting quality: evidence from 1978 to 1980, Rev Account Stud
Myring, M., (2006), "The relationship between returns and unexpected earnings: A global analysis by accounting regimes", Journal of International Accounting, Auditing and Taxation, pp. 92-108.
Raei. Saeed. (2004). introduction in financial engineering and Risk management. Tehran. Humanities books Study and Codify organization.[in Persian]
Robu.M.Robu. I. (2015). The influence of the audit report on the relevance of accounting information reported by listed Romanian companies. Procedia Economics and Finance 20 (2015), pp.562 – 570
Safarzadeh, M., Beighpanah, B. (2016). Audit Opinion Improvement and the Timeliness of Corporate Annual Reports. Applied Research in Financial Reporting, 5(1), pp.93-114. [in Persian]
Thornton J (2000). Challenges to the defining issues test: A new perspective on accountants' moral development. Research on Accounting Ethics 7, pp.225-52.