تأثیر لحن گزارشگری مالی بر حق‌الزحمه حسابرسی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

 

Amernic, J, Craig, R., & Tourish, D. (2010). Measuring and Assessing Tone at the Top Using Annual Report CEO letters. Edinburgh: Institute of Chartered Accountants of Scotland. ISBN: 987-1-904574-55-2

Amernic, J., & Craig, R. (2007). Guidelines for CEO-speak: Editing the Language of Corporate Leadership. Strategy and Leadership, 35 (3), 25-31.

Bell, T. B., Doogar, R., & Solomon, I. (2008). Audit labor usage and fees under business risk auditing. Journal of Accounting Research, 46(4), 729–760. https://doi.org/10.1111/j.1475-679X.2008.00291.x

Bicudo de Castro, V., Gul, F.A., Muttakin, M.B., & Mihret D.G. (2019). Optimistic tone and audit fees: Some Australian evidence. International Journal of Auditing, 23(2), 352–364.

Boudta, K., Thewissenc, J., & Torsinc, W. )2018(. When does the tone of earnings press releases matter?. International Review of Financial Analysis, 57, 231-245.

Carlsson, S., & Lamti, R. (2015). Tone Management and Earnings Management. Master Thesis, Gothenburg: Gothenburg University.

Davis, A. K., & Tama-Sweet, I. (2012). Managers' use of language across alternative disclosure outlets: Earnings press releases versus MD&A. Contemporary Accounting Research, 29(3), 804–837.

Davis, A. K., Ge, W., Matsumoto, D., & Zhang, J. L. (2015). The effect of manager-specific optimism on the tone of earnings conference calls. Review of Accounting Studies, 20(2), 639–673.

Feldman, R., Govindaraj, S., Livnat, J., & Segal, B. (2010). Management's tone change, post earnings announcement drift and accruals. Review of Accounting Studies, 15(4), 915–953. https://doi.org/10.1007/s11142-009-9111-x

Financial Reporting Council. (2016). International standard on auditing (UK) 720 (revised June 2016): The auditor's responsibilities relating to other information. Available at https://www.frc.org.uk/ getattachment/11b5e047-a2d7-4674-8281-cc57ec3d5e66/ISA-(UK)- 720_Revised-June-2016.pdf.

Garcia, D. (2013). Sentiment during recessions. The Journal of Finance, 68(3), 1267–1300. https://doi.org/10.1111/jofi.12027

Gul, F. A., Hsu, A. W., & Liu, S. H. (2018). Parent–subsidiary investment layers and audit fees. Journal of Accounting, Auditing and Finance, 33(4), 555–579. https://doi.org/10.1177/0148558X17696763

Hay, D. (2013). Further evidence from meta-analysis of audit fee research. International Journal of Auditing, 17(2), 162–176.

Hay, D. C., Knechel, W. R., & Wong, N. (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23(1), 141–191. https://doi.org/10.1506/4XR4-KT5VE8CN-91GX

Henry, E. (2008). Are investors influenced by how earnings press releases are written? The Journal of Business Communication, 45(4), 363–407.

Huang, X., Teoh, S. H., & Zhang, Y. (2014). Tone management. The Accounting Review, 89(3), 1083–1113. https://doi.org/10.2308/accr- 50684

International Federation of Accountants (2009). International standard on auditing (ISA) 315: Identifying and assessing the risks of  material misstatement through understanding the entity and its environment. Available at  ttp://www.ifac.org/system/files/downloads/a017-2010- iaasb- andbook-isa-315.pdf.

International Federation of Accountants (2009a). International standard on auditing 240: The auditor's responsibilities relating to fraud n an audit of financial statements. http://www.ifac.org/system/files/-downloads/a012-2010-iaasb-handbook-isa-240.pdf.

International Federation of Accountants (2009b). International standard on auditing (ISA) 200: Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing. Available at http://www.ifac.org/system/files/downloads/a008-2010-iaasb-handbook-isa-200.pdf.

International Federation of Accountants (2012) International standard on auditing (ISA) 720 (revised): The auditor's responsibilities  Relating to other information in documents containing or accompanying audited financial statements and the auditor's report  hereon Available at https://www.ifac.org/system/files/publications/files/ISA-720-The- Auditor%27s-Responsibilities-Relating-to-Other-Information-in-Documents.pdf

Kothari, S. P., Xu, L., & Short, J. E. (2009). The effect of disclosures by management, analysts, and business press on cost of capital, return volatility, and analyst forecasts: A study using content analysis. The Accounting Review, 84(5), 1639–1670. https://doi.org/10.2308/accr

Lang, M., & Lundholm, R. (2000). Voluntary disclosure and equity offerings: Reducing information asymmetry or hyping the stock? Contemporary Accounting Research, 17(4), 623–662.

Law, K. K., & Mills, L. F. (2015). Taxes and financial constraints: Evidence from linguistic cues. Journal of Accounting Research, 53(4), 777–819.

Lopatta, K., Gloger, M. A., & Jaeschke, R. (2017). Can language predict bankruptcy? The explanatory power of tone in 10-K filings. Accounting Perspectives, 16(4), 315–343. https://doi.org/10.1111/1911-3838. 12150

Loughran, T., & McDonald, B. (2011). When is a liability not a liability? Textual analysis, dictionaries, and 10-Ks. The Journal of Finance, 66(1), 35–65.

Public Company Oversight Board (2013). PCAOB Release No. 2013-005. https://pcaobus.org/Rulemaking/Docket034/Release_2013-005_ ARM.pdf.

Salvador de Souza, J. A., Rissatti J. C., Rover, S., & Alonso Borba, J. (2019). The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics. Research in International Business and Finance, 48, 59-74.

Stanley, J. D. (2011). Is the audit fee disclosure a leading indicator of clients' business risk? Auditing: A Journal of Practice & Theory, 30(3), 157–179.

Yang, R., Yu, Y., Liu, M., & Wu, K. (2018). Corporate risk disclosure and audit fee: A text mining approach. The European Accounting Review, 27(3), 583–594.

Yekini, L. S., Wisniewski, T. P., & Millo, Y. (2016). Market reaction to the positiveness of annual report narratives. The British Accounting Review,48(4), 415–430. https://doi.org/10.1016/j.bar.2015.12.001.

Alavi Tabari, S., Rajabi, R., & Shahbazi, M. (2011). The Relationship Between Corporate Governance and Audit Fees. Journal of Knowledge Accounting, 4(15), 75-101. [In Persian]

Amani, A., & Davani, Gh. (2009). Auditor fee and rating services. Donyaye Eghtesad, 1998. [In Persian]

Azizkhani, M., & Aghabeigi, Z. (2014). Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange. Journal of Knowledge Accounting, 4(15), 105-127. [In Persian]

Barzegari Khanagha, J., Ansari samani, H., & Razzazzadeh, L. (2019). Predicting the Financial Status of Companies Using Content Analysis the Reports of the Board of Directors. Empirical Studies in Financial Accounting, 16(64), 135-160. [In Persian]

Codification, revision and publication of laws and regulations of the Legal Vice President (2019). Collection of commercial law, affairs of compiling, revising and publishing the laws and regulations of the Vice President for Legal Affairs. [In Persian]

Faghfour maghrebi, Y., Sajadi, S., & Esnaashari, H. (2020). Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making. Accounting and Auditing Review, 27(1), 87-113. [In Persian]

Faghfour maghrebi, Y., Sajadi, S., & Esnaashari, H. (2020). The effect of language sentiment, readability and information processing style (sophistication) on investors’ judgment: experimental evidence. Empirical Studies in Financial Accounting, 16(65), 1-34. [In Persian]

Hassas Yeganeh, Y., & Azinfar, K. (2010). Relationship between Audit Quality and Auditor Size. Accounting and Auditing Review, 3(17). [In Persian]

Kashanipoor, M., Aghaee, M.A., & Mohseni Namaghi, D. (2020). Information Disclosure Tone and Future Performance. Accounting and Auditing Review, 26(4), 570-594. [In Persian]

Mirzayee, S., Abdoli, M.R., & Koushki jahromi, A.R. (2020). Financial reporting language Bad on Aggressive Financial Reporting Investor protection. Empirical Studies in Financial Accounting, 16(65), 109-138. [In Persian]

Nikbakht, M.R. & Tanani, M. (2010). Test of Factors Influencing Financial Audit Fees. Journal of Financial Accounting Research, 2(2), 111-132. [In Persian]

Rahnamay roodposhti, F., & Mohseni, A. (2020). Financial Performance and Writing Tone Management in Financial Reporting. Empirical Research in Accounting, 9(4), 29-48. [In Persian