عدم قطعیت مدیریت و حق‌الزحمة حسابرسی

Allen, R.D., Hermanson, D.R., Kozloski, T.M., Ramsay, R.J. (2006). Auditor risk assessment: Insights from the academic literature .Accounting Horizons, 20(2), 157-177.

Anmol, B., Muhammad, J.A., Doureige, J. (2015). Audit fees and capital structure decision. www.ssrn.com.

Bedard, J.C., Johnstone, K.M. (2004). Earnings manipulation risk, corporate governance risk, and auditors’ planning and pricing decisions. The Accounting Review, 79(2), 277-304.

BenAli, C., Lesage, C. (2012). Audit pricing and nature of controlling shareholders: Evidence from France, China Journal of Accounting Research, 6(1), 21-34.

Beneish, B.D. (1999). Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review, 74(4), 425-457.

Bentley, K.A., Omer, T.C., Sharp, N.Y. (2013). Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30(2), 780-817.

Bills, K.L., Lisic, L.L., Seidel, T.A.) 2015(. Do auditors respond to management uncertainty? Evidence from audit fees. http://www.ssrn.com.

Burns, N., Kedia, S. )2006(. The impact of performance-based compensation on misreporting. Journal of Financial Economics, 79(1), 35-67.

Chen, Y., Gul, F., Veeraraghavan, M., Zolotoy, L.)2015(. Executive equity risk-taking incentives and audit service pricing. The Accounting Review, 90(6), 2205-2234.

Coso. (2013). Internal control- integrated framework: Executive summary. www.coso.org.

DeAngelo, L.E. )1981(. Auditor size and audit quality. Journal of Accounting & Economics, 3(3), 183-199.

Demerjian, P.R., Lev, B., Lewis, M.F., McVay. S.E. )2013(. Managerial ability and earnings quality. The Accounting Review, 88(2), 463-498.

Denis, D.J., Denis. D.K. )1995(. Performance changes following top management dismissals. The Journal of Finance, 50(4), 1029-1057.

Dichev, I.D., Graham, J.R., Harvey, C.R., Rajgopal, S. )2013(. Earnings quality: Evidence from the field. Journal of Accounting and Economics, 56(2–3), 1-33.

Donohoe, M., Knechel, R. (2014). Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research, 31(1), 284-308.

Doogar, R., Sivadasan, P., Solomon, I. )2015(. Audit fee residuals: Costs or rents? Review of Accounting Studies, 20(4), 1247-1286.

Duellman, S., Hurwitz, H., Sun, Y. (2015). Managerial overconfidence and audit fees. Journal of Contemporary Accounting & Economics, 11(2), 148-165.

Erickson, M., Hanlon, M., Mayhew. E. )2003(. Is there a link between executive compensation and accounting fraud? Journal of Accounting Research, 44(1), 113-143.

Francis, J.R. )1984(. The effect of audit firm size on audit prices: A study of the Australian market. Journal of Accounting and Economics, 6(2), 133-151.

Francis, J.R., Maydew, E.L., Sparks, H.C. )1999(. The role of big 6 auditors in the credible reporting of accruals. A Journal of Practice and Theory, 18(2), 17-34.

Ge, W., Matsumoto, D., Zhang. J. )2011(. Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research, 28(4), 1141-1179.

Graham, J.R., Harvey, C.R., Rajgopal, S.) 2005(. The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-3), 3-73.

Hasas Yeganeh, Y., Hasani Alghar, M., Marfou, M. (2015). Managerial overconfidence and audit fees. Iranian Accounting and Auditing Review, 22(3), 363-384 [In Persian].

Hoag, M.L., Hollingsworth, C.W.) 2011(. An intertemporal analysis of audit fees and section 404 material weaknesses. A Journal of Practice & Theory, 30(2), 173-200.

Hsieh, T., Bedard, J.C., Johnstone, K.M. (2014). CEO overconfidence and earnings management during shifting regulatory regimes. Journal of Business Finance & Accounting, 41(9-10), 1243-1268.

Johnson, E., Kuhn, J.R., Apostolu, B., Hassell, J.M. (2013). Auditor perceptions of client narcissism as a fraud attitude risk factor. A Journal of Practice and Theory, 32(1), 203-219.

Kannan, Y., Skantz, T.R., Higgs, J.L. (2014). The impact of CEO and CFO equity incentives on audit scope and perceived risk as revealed through audit fees. A Journal of Practice and Theory, 33(2), 111-139.

Kim, Y., Li, H., Li, S. (2014). CEO equity incentives and audit fees. Contemporary Accounting Research, 32(2), 608-638.

Krishnan, G.V., Pevzner, M., Sengupta, P. (2012). How do auditors view managers’ voluntary disclosure strategy? The effect of earnings guidance on audit fees. Journal of Accounting and Public Policy, 31(5), 492-515.

Lauck, J.R., Rakestraw, J.R., Stein, S.E. )2014(. The effect of executives on the pricing of audit services. Working Paper, Virginia Tech University.

Lyon, J., Maher. M. )2005(. The importance of business risk in setting audit fees: Evidence from cases of client misconduct. Journal of Accounting Research, 43(1), 133-151.

Nikkinen, J., Petri S. (2005). Risk in audit pricing: The role of firm-specific dimensions of risk. Advances in International Accounting, 18, 141-151.

Palmrose, Z.V. )1986(. Audit fees and auditor size: Further evidence. Journal of Accounting Research, 24(1), 97-110.

Pan, Y.T., Wang, Y., Weisbach, M.S. )2014a(. Does uncertainty about management affect firms’ costs of borrowing? Working Paper, Ohio State University.

Pan, Y.T., Wang, Y., Weisbach, M.S.)2014b(. Learning about CEO ability and stock return volatility. Working Paper, Ohio State University.

Presley, T.J., Abbott, L.J. (2013). CEO overconfidence and the incidence of financial restatement. Advances in Accounting, 29(1), 74-84.

Sajadi, S.H., Rashidi Baghi, M., Abobakri, A., Shiralizadeh, M. (2014). The relationship between auditing fees and board compensation. Journal of Empirical Research in Accounting, 3(2), 39-58 [In Persian].

Simunic, D. )1980(. The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18(1), 161-190.

Turner, L. (2002). Oversight hearing on accounting and investor protectionissues raised by enron and other public companies, U.S. senate, committee on banking, housing and urban affairs. (February 26). Washington, D.C.; government printing office.

Vaus, D. (2002). Analyzing Social Science Data. First Edition. London: SAGE Publications Ltd.

Xingze, W. (2012). Corporate governance and audit fees: Evidence from companies listed on the Shanghai stock exchange. China Journal of Accounting Research, 5(4), 321-342.

XU, X., Wang, X., Han, N. (2013). Accounting conservatism, ultimate ownershipand investment efficiency, http://ssrn.com/abstract=2103957.