تخصص حسابرس در صنعت و ساختار بازار حسابرسی

آمون، محسن. (1389). خدمات حسابرسی در ایران: یک بازار و رؤیاهایی بی‌شمار. حسابدار رسمی، 8(20)، 25-15.

اسمعیلی‌پور ماسوله، الهام. (1394). ارزیابی انحصار، رقابت و تمرکز در بازار سیمان. بررسی‌های بازرگانی، 13(71)، 68-54.

اعتمادی، حسین؛ آذر، عادل؛ ناظمی اردکانی، مهدی. (1389). بررسی نقش تخصص حسابرس در صنعت بر مدیریت واقعی سود و عملکرد عملیاتی آتی. دانش حسابداری، 1(1)، 28-9.

بیات، جواد. (1392). ارتباط بین تخصص و تمرکز حسابرس با ویژگی‌های صنعت شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران. پایان‌نامه کارشناسی ارشد، دانشکده علوم مالی، دانشگاه علوم اقتصادی.

پورعبادالهان کویچ، محسن؛ محمدزاده، پرویز؛ فلاحی، فیروز؛ حکمتی‌فرید، صمد. (1392). بررسی شاخص‌های مختلف تمرکز در صنعت سیمان کشور. پژوهش‌های اقتصادی کاربردی، 1(2)، 88-71.

خدادکاشی، فرهاد؛ زراءنژاد، منصور؛ یوسفی حاجی‌آباد، رضا. (1392). بررسی اثرات ساختار بازار بر نوآوری و تحقیق و توسعه در صنایع کارخانه‌ای ایران. پژوهش‌های اقتصادی، 13 (4)، 25-1.

دهقانی، علی. (1393). بررسی عوامل مؤثر بر سهم بازار مطالعه موردی صنایع بزرگ مواد غذایی و آشامیدنی ایران. اقتصاد و توسعه کشاورزی، 28(3)، 271-260.

دیلمی‌پور، مصطفی. (1390). چرخش اجباری مؤسسات حسابرسی. روزنامه دنیای اقتصاد، 2688، ص. 22.

رحمانی‌یگانه، مرتضی. (1389). خدمات حسابرسی در ایران: یک بازار و رؤیاهایی بی‌شمار. حسابدار رسمی، 8(20)، 25-15.

رجبی، عبدالحسین. (1376). بازار خدمات حسابرسی در ایران. پایان‌نامه کارشناسی ارشد، دانشگاه تربیت مدرس.

شهیکی‌تاش، محمدنبی؛ نوروزی، علی. (1393). بررسی ساختار بازار صنایع کارخانه‌ای ایران بر اساس مدل‌های ساختاری و غیرساختاری. مطالعات اقتصادی کاربردی ایران، 3(11)، 79-49.

کردستانی، غلامرضا؛ رضازاده، جواد؛ کاظمی‌علوم، مهدی؛ عبدی، مصطفی. (1397). بررسی تأثیر تمرکز بازار حسابرسی بر حق‌الزحمه و کیفیت حسابرسی. پژوهش‌های حسابداری مالی، 2(36)، 83-65.

محسن‌زاده، مصطفی. (1394). رابطه بین تمرکز در بازار حسابرسی و مدیریت سود در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران. پایان‌نامه کارشناسی ارشد، مؤسسه آموزش عالی غیرانتفاعی و غیردولتی رجاء قزوین.

References

Abidin, S., Ahmad-Zaluki, N. A. (2012). Auditor industry specialist and reporting timeliness. Social and Behavioral Sciences, 65, 873-878.

Abidin, S., Beattie, V., Goodacre, A. (2010). Audit market structure, fees and choice in a period of structural change: Evidence from UK-1998-2003. The British Accounting Review, 42(3), 187-206.

Abidin, S., Mohammad-Nor, M.N. (2016). Competition in Malaysian audit industry: What the market is telling us? Mediterranean Journal of Social Science, 7(1), 306-311.

Ahmad, M., Mohamed, H., Nelson, S.P. (2016). The association between industry specialist auditor and financial reporting timeliness-post MFRS. Social and Behavioral Sciences, 219, 55-62.

Al-Ajmi, J. (2009). Audit firm, corporate governance and audit quality: Evidence from Bahrain. Advances in Accounting, 25(1), 64-74.

Amoon. M. (2010). Audit services in Iran: A market and extreme dream. The Certified Public Accountant Journal, 8(20), 15-25 [In Persian].

Asthana, S., Balsam, S., Kim, S. (2009). The effect of Enrone, Andersen and Sarbanes-Oxley on the U.S. market for audit services. Accounting Research Journal, 22(1), 4-26.

Bayat, J. (2013). The relationship between auditor specialization and audit concentration with industry features of companies listed in Tehran Securities Exchange. M.A. Thesis, Economic Science University, Iran [In Persian].

Beattie, V., Goodacre, A., Fearnley, S. (2003). And then there were four: A study of UK audit market concentration: Causes, concequences and the scope for market adjustments. Journal of Financial Regulation and Compliance, 11(3), 250-265.

Boone, J.P., Khurana, I.K., Raman, K.K. (2012). Audit market concentration and auditor tolerance for earnings management. Contemporary Accounting Research, 24(4), 1171-1203.

Caban-Garcia, M.T., Cammack, S.E. (2011). Industry and city-level audit market concentration. International Journal of Auditing, 15(1), 21-42.

Cahan, S.F., Godfrey, J., Hamilton, J., Jeter, D.C. (2015). The association between client-specific investment opportunities and audit fees of industry specialists and non-specialists. International Journal of Auditing, 19(2), 57-71.

Cahan, S.F., Jeter, D.C., Naiker, V. (2011). Are all industry specialist auditors the same? Auditing: A Journal of Practice & Theory, 30(4), 191-220.

Carson, E., Simnett, R., Soo, B.S., Wright, A. (2012). Changes in audit market  competition and the big N premium. Auditing: A Journal of Practice & Theory, 31(3), 47-73.

Chang, W.J., Chen, Y.S., Chan, M.P. (2009). The impact of audit fee deregulation on audit market competition. Asia Pacific Journal of Accounting and Economics, 16, 69-94.

Chi, W. (2006). The effect of the Enron-Andersen affair on audit pricing. The ICFAI Journal of Audit Practice, 3(2), 35-59.

Dailamipour, M. (2012). Voluntary audit firm rotation. Donya-e-Eqtesad, 2688, 20 [In Persian].

Danos, P., Eichenseher, W. (1986). Long term trends toward seller concentration in the U.S. audit market. The Accounting Review, 61(4), 633-650.

Dehghani, A. (2014). The determinants of market share: Case study of Iranian food and beverage industries (A panal data Approach). Agricultural Economics & Development, 28(3), 260-271 [In Persian].

Dunn, K., Kohlbeck, M., Mayhew, W. (2011). The impact of the big 4 consolidation on audit market share equality. Auditing: A Journal of Practice & Theory, 30(1), 49-73.

Elaoud, A., Jarboui, A. (2017).  Auditor specialization, accounting information quality and investment efficiency. Research in International Business and Finance, 42, 616-629.

Eshleman, J.D., Lawson, B.P. (2017). Audit market structure and audit pricing. Accounting Horizons, 31(1), 57-81.

Esmailipour Masouleh, E. (2015). Investigating of monopoly, competition and concentration in cement market. Business Review, 13(71), 54-68 [In Persian].

Etemadi, H., Azar, A., Nazemi Ardakani, M. (2010). The role of auditor industry specialization on earnings management and future operational performance. Journal of Accounting Knowledge, 1(1), 9-28 [In Persian].

Ferguson, A., Francis, J., Stokes. D. (2003). The effects of firm-wide and office-levelindustry expertise on audit pricing. The Accounting Review, 78(2), 429-448.

Ferguson, A., Stokes, D. (2002). Brand name audit pricing, industry specialization and industry leadership premiums post Big 8 and Big 6 mergers. Contemporary Accounting Research, 19(1), 77-110.

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.

Francis, J.R., Reichelt, K., Wang, D. (2005). The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review, 80(1), 113–136.

Fung, S.Y.K., Gul, F.A., Krishnan, J. (2012). City-level auditor industry specialization economies of scale and audit pricing. The Accounting Review, 87(4), 1281-1307.

Government Accountability Office (2003). Public accounting firms: Mandated study on consolidation and competition. Washington, DC: GAO.

Government Accountability Office (2008). Audits of public companies: Continued concentration in audit market for large public companies does not call for immediate action. Washington, DC: GAO.

Hamilton, J., Li, Y., Stokes, D. (2008). Is the audit services market competetive following Arthur Andersenʼs collaps? Accounting and Finance, 48(2), 233-258.

Hogan, C.E., Jeter, D.C. (1999). Industry specialization by auditors. Auditing: A Journal of Practice & Theory, 18(1), 1-17.

Huang, T.C., Chang, H., Chiou, R. (2016). Audit market concentration, audit fees and audit quality: Evidence from China. Auditing: A Journal of Practice & Theory, 35(2), 121-145.

Khodad Kashi, F., Zarra Nezhad, M., Yousefi Hajiabad, R. (2013). The effect of market structure on innovation and R&D manufacturing sector. The Economic Research, 13(4), 1-25 [In Persian].

Ishak, M., Mansor, N., Maruhun, E.N.S. (2013). Audit market concentration and auditor’s industry specialization. Procedia-Social and Behavioral Sciences, 91, 48-56.

Kordestani, Gh., Rezazadeh, J., Kazemi Olum, M., Abdi, M. (2018). The investigation of audit market concentration impact on audit fees and audit quality. Financial Accounting Researches, 2(36), 65-83 [In Persian].

Malis, S.S., Brozovic, M. (2015). Audit market concentration: Evidence from Croatia. Econviews, 28(2), 339-356.

Mayhew, B., Wilkins, M. (2003). Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public. Auditing: A Journal of Practice & Theory, 22(2), 33–52.

McMeeking, K.P.,  Peasnell, K.V., Pope, P.F. (2007). The effect of large audit firm mergers on audit pricing in the UK. Accounting and Business Research, 37(4), 301-319.

Mijic, K., Jaksic, D., Vukovic, B. (2015). Concentration on the audit market: Evidence from Serbia. Economic Themes, 52(1), 115-126.

Mohsenzadeh, M. (2015). Relation between audit market concentration and earnings management in firms listed in the Tehran Stock Exchange. M.A. Thesis, Raja Higher Education Institute, Iran [In Persian].

Neal, T.L., Riley, R.R. (2004) Auditor industry specialist research design. Auditing: A Journal of Practice & Theory, 23(2), 169-177.

Newton, N.J., Wang, D., Wilkins, M.S. (2013). Does a lack of choice lead to lower quality? Evidence from auditor competition and client restatements. Auditing: A Journal of Practice & Theory, 32(3), 31-67.

Numan, W., Willekens, M. (2012). An empirical test of spatial competition in the audit market. Journal of Accounting and Economics, 53(1-2), 450-456.

Oxera (2006). Competition and choice in the U.K. audit market: Prepared for the department of trade and industry and financial reporting council. Oxford, U.K.: Oxera Counsulting.

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

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.

Piot, C. (2005). Auditor reputation and model of governance: A comparison of France, Germany and Canada. International Journal of Auditing, 9(1), 21-44.

Pourebadollahan Covich, M., Mohammad Zadeh, P., Fallahi, H., Hekmati Farid, S. (2014). The study of concentration indicators in cement industry. Applied Economic Research, 1(2), 71-88 [In Persian].

Rahmani Yeganeh, M. (2010). Audit services in Iran: A market and countless dreams. The Certified Public Accountant Journal, 8(20), 15-25 [In Persian].

Rajabi, A. (2008). Audit service market in Iran. M.A. Thesis, Tarbiat Modares University, Iran [In Persian].

Saglam, N., Orhan, A. (2018). Audit market concentration in Turkey: An empirical study of the relationship between the audit firm characteristics.  Journal of Accounting and Finance, 79, 153-164.

Schaen, M., Maijoor, S. (1997). The structure of the Belgian audit market: The effects of clientsʼ concentration and capital market activity. International Journal of Auditing, 1(2), 151-162.

Shahiki tash, M.N., Norouzi, A. (2014). An investigation of concentration in Iran industrial sector based on structural and non-structural method approaches, Quarterly Journal of Applied Economics Studies in Iran, 3(11), 49-79 [In Persian].

Stein, M.T. (2006). Discussion of an economic analysis of audit and nonaudit services: The trade-off between competition crossover and knowledge spilovers. Contemporary Accounting Research, 23(2), 555-564.

Su, L., Zhao, X., Zhou, G. (2016). Auditor tenure and stock price ldiosyncratic volatility: The moderating role of industry specialization. Auditing: A Journal of Practice  Theory, 35(2), 147-166.

Thavapalan, S., Moroney, R.A., Simnett, R. (2002). The effect of the Pricewaterhouse coopers merger on auditor concentration in Australia: A note. Accounting and Finance, 42(2), 153-167.

Toscano, J.A., Garcia-Benau, M.A. (2014). Structure and nature of competition in the market for financial audit services in Mexico. Journal of Business Administration Research, 3(2), 1-10.

U.S. Treasury (2008). Advisory committee on the accounting profession: Final report. Washington, DC: U.S. Treasury.

Xiang, Y., Zhang, Y. (2018). Auditor industry specialization, industry homogeneity and audit costs: Evidence from the Chinese capital markets. Transformations in Business & Economics, 17(1), 269-288.