اسماعیلزاده مقری، علی؛ جلیلی، محمد؛ زندعباس آبادی، عباس. (1389). بررسی تأثیر حاکمیت شرکتی بر کیفیت سود در بورس اوراق بهادار تهران. حسابداری مدیریت، 3(7)، 91-79.
باغومیان، رافیک؛ نقدی، سجاد. (1393). تأثیر ساز و کارهای حاکمیت شرکتی بر میزان افشای اختیاری در گزارشگری سالانه شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. دانش حسابداری، 5(16)، 136-119.
سپاسی، سحر؛ کاظمپور، مرتضی. (1394). تأثیر وجود کمیتۀ حسابرسی و واحد داخلی بر هموارسازی سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، حسابرسان داخلی، 1(5 و 6)، 74-61.
جامعی، رضا؛ رستمیان، آزاده. (1395). تأثیر تخصص مالی اعضای کمیتۀ حسابرسی بر ویژگیهای سود پیشبینی شده. پژوهشهای حسابداری مالی و حسابرسی، 8(29)، 17-1.
حاجیها، زهره؛ رجبدری، حسین. (1396). بررسی تأثیر ویژگیهای کمیتۀ حسابرسی بر سطح نگهداری وجه نقد. دانش حسابداری، 2(29)، 63-28.
رحیمیان، نظام الدین؛ توکل نیا، اسماعیل. (1390). تأثیر کمیتۀ حسابرسی بر فعالیتهای حسابرسی داخلی. حسابدار رسمی، 28، 75-68.
فخاری، حسین؛ رضائی پیتهنوئی، یاسر. (1396). تأثیر تخصص مالی کمیتۀ حسابرسی بر محیط اطلاعاتی شرکت. دانش حسابداری، 3(30)، 112-81.
فخاری، حسین؛ محمدی، جواد؛ حسن نتاج کردی، محسن. (1394). بررسی اثر ویژگیهای کمیتۀ حسابرسی بر مدیریت سود اقلام واقعی. مطالعات تجربی حسابداری مالی، 12(46)، 146-123.
کامیابی، یحیی؛ بوژمهرانی، احسان. (1395). ویژگیهای کمیتۀ حسابرسی، کیفیت افشا و نسبت اعضای غیرموظف هیئتمدیره، پژوهشهای تجربی حسابداری، 6(22)، 217-191.
کوکبی، صدریه؛کردلویی، حمیدرضا؛ میرابی، وحیدرضا. (1394). تأثیر کارایی عملکرد حسابرسی داخلی و کمیتۀ حسابرسی بر تجدید ارائۀ صورتهای مالی. دانش حسابداری و حسابرسی مدیریت، 4(16)، 33-27.
مشایخ، شهناز؛ نوروزی، سونا؛ قشقایی، فاطمه.(1395). تأثیر سطح وجه نقد نگهداریشده بر رابطۀ بین بازدهی و سرمایۀ در گردش. بررسی های حسابداری و حسابرسی، 1(23)، 54-39.
Abbott, L.J., Parker, S., Peters, G. (2004). Audit committee characteristics and restatements. Journal of Practice & Theory, 23(1), 69-88.
Alsaeed, K. (2006). The association between firm-specific characteristics and disclosure: the case of Saudi Arabia. Managerial Auditing Journal, 21(5), 476-496.
Alzeban, A., Sawan, N. (2015). The impact of audit committee characteristics on the implementation of internal audit recommendations. Journal of International Accounting, Auditing and Taxation, 24, 61-71.
Baghoumian, R., Naghdi, S. (2014). Impact of corporate governance attributes on voluntary disclosure: Evidence from Iran. Journal of Accounting Knowledge, 5(16), 119-136 [In Persian].
Bajra, U., Cadez, S. (2018). Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective. Economic Systems, 1(42), 151-163.
Chau, G., Leung, P. (2006). The impact of board composition and family ownership on audit committee formation: Evidence from Hong Kong, Journal of International Accounting Auditing and Taxation, 1(15), 1-15.
Chen, C.J.P., Jaggi, B. (2007). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy, 2(19), 285-310.
Cueto, D.C. (2009). Market liquidity and ownership structure with weak protection for minority shareholders: Evidence from Brazil and Chile. Working Paper, http://ssrn.com.
Dobija, D. (2015). Exploring audit committee practices: oversight of financial reporting and external auditors in Poland. Journal of Management & Governance, 1(19), 113-143.
Esmaeil Zademaghri, A., Jallili, M., Zandabasabadi, A. (2015). A review influence of corporate governance on earning quality in Tehran Stock Exchange companies. Management Accounting, 3(7), 79-91 [In Persian].
Fakhari, H., Mohammadi, J., Hassan Nataj Kordi, M. (2015). A study of the effect of audit committee characteristics on actual revenue management. Empirical Studies in Financial Accounting, 12(46), 123-146 [In Persian].
Fakhari, H., Rezaei, P.Y. (2017). The impact of financial expertise of Audit committee on the Companies Information Environment. Journal of Accounting Knowledge, 8, 3(30), 81-112 [In Persian].
Fama, E., Jensen, M. (1983). Separation of ownership and control. Journal of Laws and Economics, 26, 301-325.
Forker, J.J. (1992). Corporate governance and disclosure quality. Accounting and Business Research, 22, 111-124.
Foster, G. (1986). Financial Statement Analysis. Prentice-Hall, New York, NY.
Gillan, S.L., Starks, L.T. (2003). Corporate governance, corporate ownership, and the role of institutional investors: A global perspective. Journal of Applied Finance, 13(2), 4-22.
Habib, A., Azim, I. (2008). Corporate governance and the value relevance of accounting information. Accounting Research Journal, 21(2), 167-194.
Hajiha, Z., Rajabdorri, H. (2017). Investigating the effects of audit committee quality on cash holdings level. Journal of Accounting knowledge, 2(29), 63-83 [In Persian].
Hossain, M., Perera, H.B., Rahman, A.R. (1995). Voluntary disclosure in annual reports of New Zealand firms. Journal of International Financial Management and Accounting, 6(1), 69-85.
Hysham, R., Zainuddin, Y.H., Haron, H. (2014). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 2(5), 212-226.
Jamei, R., Rostamian, A. (2016). Impact of the financial expertise of the members of the audit committee on the predicted profit characteristics. Financial Accounting and Audit Research, 8(29), 1-17 [In Persian].
John, L., Abernathy, Brooke, B., Adi, M., Chad, M. (2015). How the Source of audit committee accounting expertise influences financial reporting timeliness. American Accounting Association, 1(9), 1-9.
Kalbers, L.P., Fogarty, T.J. (1993). Audit committee effectiveness: An empirical investigation of the contribution of power. Journal of Practice and Theory, 12(1), 24-49.
Kamyabi, Y., Boozhmehrani, E. (2017). Audit committee characteristics, quality of disclosure and proportion of non-executive directors. Journal of Empirical Research in Accounting, 6(22), 191-218 [In Persian].
Kokabi, S., Kordlouie, H., Mirabi, V. (2015). The impact of function efficiency of internal audit and the audit committee on financial restatements of firms. Journal Management System, 4(16), 27-34 [In Persian].
Leftwich, R.W., Watts, R.L. Zimmerman, J.L. (1981). Voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research, 2(18), 50-77.
Leventis, S., Weetman, P. (2004). Voluntary disclosures in an emerging capital market: some evidence from the Athens stock exchange. Advances in International Accounting, 17, 227-250.
Mashyekh, Sh., Noruz, S., Ghashghaei, F. (2016). The impact of firm's cash holding level on the relationship between working capital and profitability. Journal of Accounting and Auditing Review, 1(23), 39-54 [In Persian].
Rahimian, N., Tavakolnia, E. (2011). Impact of the audit committee on internal audit activities. Journal of Official Accountant, 28, 68-75 [In Persian].
Rani, M. (2011). The effects of audit committee characteristics on the value relevant of accounting information evidence from Newzealand. Ph.D Dissertations, Auckland University of technology.
Sepasi, S., Kazempour, M. (2015). Effect of internal audit committee and internal unit on smoothing of profit in companies accepted in Tehran Stock Exchange. Journal of Internal Auditor, 1(5,6), 61-74 [In Persian].
Treadway, C. (1987). Report of the national commission on fraudulent financial reporting. New York.
Velury, U., Jenkins, D.S. (2006). Institutional ownership and the quality of earnings. Journal of Business Research, 59, 1043-1051.
Wang, M.C., Lee, M.H., Chuang, J.J. (2016). Relations among audit committee establishment, information transparency and earnings quality: Evidence from simultaneous equation models. Quality & Quantity, 50(6), 2417-2431.
Zehri, F., Zgarni, I., Hlioui, K. (2016). Effective audit committee, audit quality and earnings management: Evidence from Tunisia. Journal of Accounting in Emerging Economies, 2(6), 138-155.