References:
Albedal, F., Hamdan, A., Zureigat, Q., Audit Committee Characteristics and Earnings Quality: Evidence from Bahrain Bourse, Doi: 10.4018/978-1-5225-9607-3.ch002.
Al-Rassas, A.H., and Kamardin, H., Directors’ independence, internal audit function, ownership concentration and earnings quality in Malaysia, Asian Social Science, 2015, 11(15), P. 244-256. 122980.
Doi: 10.1016/j.physa.2015.122980
Braua, A., Using the FASB qualitative characteristics in earning quality measures, pro Quest information and learning company, UMI number, 2006, P..320-8143. Doi:1016/j. jclepro.2006.118557
Defond, P., skinner. D., Earnings management:reconciling theviewsofaccountingacademics, practitionersandregulators. AccountingHorizons. 2000, P.235-250. Doi: 15722/JDS .17.9.201909.103
Dehdar, F., The Impact of the Audit Committee and Audit Quality on Profit Management Prevention, Quarterly Journal of New Researches in Management and Accounting, 2016, 16(1), P.1-11.
Doi:10.15722/JDS.17.9.201609.103
Francis, J., Olsson, P., Schipper, K., Costs of equity and earnings attributes, The Accounting Review, 2006, 79(1), P.967-1010.
Goran, F., Ghanbari, M., Investigating the Impact of Audit Quality on Profit Quality, Fourth National Conference on Management, Economics and Accounting, Tabriz: East Azerbaijan Industrial Management Organization, University of Tabriz.2016.
Hajiha, Z., Subhani, N., Investigating the effect of auditor expertise in industry on capital cost and interest rate of borrowing companies listed on Tehran Stock Exchange, Accounting and Management Auditing Knowledge, 2012, 1(3), P.35-46. Doi:10.22103/jak.2012.523
Hamilton, J., Ruddock, C., Stokes, D., Taylor, S., Audit Partner Rotation, Earnings Quality and Earnings Conservatism, Working Paper, School of Accounting, University of New South Wales, Australia.2011.
[10] Heydari, M., Narenji, M., The Effect of Audit Committee Effectiveness on Timeliness of Financial Reporting, M.Sc. Thesis, Razi University, Faculty of Social Sciences.2016.
[11] Hogan, C. E., Wilkins. M. S., Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies? Contemporary Accounting Research, 2008, 25(1), P. 219-242.
[12] Ianniello, G. J., Manag Gov., The effects of board and auditor independence on earnings quality: evidence from Italy, Journal of Management and Governance, 2015, 19(1), P. 229–253.
[13] Khalilov, A., Garcia, O., Beatriz., Accounting Conservatism And The Profitability Of Corporate Insiders, Doi:10.2139/Ssrn.3362468.
Lin, J.W., Li, J.F., Yang, J.S., The effect of audit committee performance on earningsquality, Managerial Auditing Journal, 2006, 21(9), P. 921-933.
Liu, M. C., Tiras, S. L., Zhuang, Z., Audit committee accounting expertise, expectations management, and nonnegative earnings surprises, Journal of Accounting and Public Policy, 2014, 33(2), P. 145-166.
Mehrani, S., Moradi, M., Nakhai, M., Motma’en, M., The role of auditor characteristics in profit quality, Financial Accounting Research, 2013, 5(2), P. 93-108.
Moradi Shahkooh, Z., Arab, R., Investigating the relationship between the characteristics of the audit committee and profit quality in companies listed on the Tehran Stock Exchange, National Conference on New Accounting and Management Research in the Third Millennium, Karaj: Conference Secretariat.2017.
Moradi, M., Safarpour, M., Nik Toreh Monfared, S., Relationship between profit quality and auditing fee with dividend policy of companies listed on the Tehran Stock Exchange, Accounting and Management Perspective, 2019, 2(12), P.1-16. Doi: 1016/j.iref. 2019.06.003.
Mosalla, M., Pirayesh, R., Mozaffari, S., Factors Affecting the Profit Quality of Pharmaceutical Companies Listed on the Tehran Stock Exchange, Quarterly Journal of New Research Approaches in Management and Accounting, 2020, 4(29), P.60-76.
Mustafa, S.T., Youssef, N.B., Audit committee financial expertise and misappropriation ofassets, Managerial Auditing Journal, 2010, 25(3), P.208-225.
Namazi, M., Bayazidi, A., Jabbarzadeh Kangarloui, S., Investigating the relationship between audit quality and profit management, Journal of Accounting and Auditing Researches, 2010, 9(1), P. 1-9.
Phil Sarai, M., Rouhani, S., Investigating the Impact of Auditor Characteristics on Profit Quality and Company Performance, 2nd International Conference on Management and Information and Communication Technology, Tehran: Bartar Services Company, 2016.
Piri, P., Barzegari Sedghiani, S., Investigating the relationship between auditor tenure and change with the profits quality of companies listed on the Tehran Stock Exchange based on the Kasnik model, accounting advances, 2016, 2 (consecutive 3.71).
Romano, R., The Sarbanes-Oxley Act and the making of quack corporategovernance, Yale Law Journal, 2005, 114(7), P.1521–1612. Doi:22034/AMFA.2019 .583911.1172.
Sae-Lim, Patipan, Jermsittiparsert, Kittisak, Audit Committee and Earnings Quality, 2019, 6(2), P. 335-347.
Safarzadeh, M. H., The role of auditor characteristics in improving profit quality, financial accounting knowledge, 2014, 1(3), P.85-106.
Soliman, M.M., and Ragab, A.A., Audit committee effectiveness, audit quality and earningsmanagement: an empirical study of the listed companies in Egypt, Research Journal of Finance andAccounting, 2014, 5(2), P. 155-166. Doi:101610. 10.1016/j.frl.20140. 101610.
Song, B., Chen. S., Komal, B., Audit committee financial expertiseand earnings quality: A meta-analysis, Journal of Business Research, 2018,84 (c), P.253-270. Doi:10.22034/ AMFA.2018.576127.1118.
Torabi Nejad, E., Investigating the effect of auditor tenure and size on profit quality, Ministry of Science, Research and Technology, Shahid Bahonar University of Kerman, Faculty of Management and Economics.2012.
Yunos, R.M., The effect of ownership concentration, board of directors, audit committee andethnicity on conservative accounting: Malaysian evidence, Doctoral dissertation, Edith CowanUniversit.
[27] Izadikhah, M., A Fuzzy Goal Programming Based Procedure for Machine Tool Selection, Journal of Intelligent & Fuzzy Systems, 2015, 28(1), P. 361-372, Doi: 10.3233/IFS-141311
[28] Izadikhah, M. Financial Assessment of Banks and Financial Institutes in Stock Exchange by Means of an Enhanced Two stage DEA Model. Advances in Mathematical Finance and Applications, 2021, 6(2), P. 207-232. Doi: 10.22034/amfa.2020.1910507.1491
[29] Zanjirdar, M., Overview of Portfolio Optimization Models. Advances in Mathematical Finance and Applications, 2020. 5(4), P.419-435. Doi: 10.22034/amfa.2020.674941.
[30] Zanjirdar, M., Kasbi, P., Madahi, Z., Investigating the effect of adjusted DuPont ratio and its components
on investor & quot; s decisions in short and long term, Management Science Letters, 2014, 4(3), P.591-596.
Doi: 10.5267/j.msl.2014.1.003