باغومیان، رافیک؛ محمدی، عرفان.(1399). تاثیر تخصص مالی اعضای کمیتهی حسابرسی بر رابطهی میان ریسکهای محیطی شرکت و حقالزحمهی حسابرسی، مطالعات تجربی حسابداری مالی، 17(67): 57-87.
تاری وردی، یداله؛ قادری، صلاح الدین.(1396). بررسی تأثیر نقش تخصص مالی کمیتهی حسابرسی بر نگرش کوتاه مدت مدیران، مطالعات تجربی حسابداری مالی، 14(54): 141-165.
جامعی، رضا؛ رستمیان، آزاده.(1394). تأثیر تخصص مالی اعضای کمیتهی حسابرسی بر ویژگیهای سود پیشبینی شده، پژوهشهای حسابداری مالی وحسابرسی، 8 (29): 1-17.
ذاکری، جواد، فیلسرایی، مهدی.(1399). تأثیر کمیتهی حسابرسی و کمیتهی هیأتمدیره بر لحن گزارشگری مالی، پژوهشهای معاصر در علوم مدیریت و حسابداری، 2 (6): 78-100.
رهنمای رودپشتی، فریدون؛ محسنی، عبدالرضا.(1397). مدیریت نوشتار و مدیریت سود، پژوهشهای تجربی حسابداری، 8 (4)، 21-52.
فخاری، حسین؛ رضائی پیته نوئی، یاسر.(1396). تأثیر تخصص مالی کمیتهی حسابرسی بر محیط اطلاعاتی شرکت، دانش حسابداری، 8 (3): 81-112.
کاشانی پور، محمد؛ آقائی، محمد علی؛ محسنی نامقی، داود.(1398). لحن افشای اطلاعات و عملکرد آتی، بررسیهای حسابداری و حسابرسی، 26 (4): 570-594.
لاری دشت بیاض، محمود؛ اورادی، جواد.(1395). ویژگیهای کمیتهی حسابرسی و حقالزحمهی حسابرسی: شواهدی از بورس اوراق بهادار تهران، پژوهشهای تجربی حسابداری، 6 (4)؛ 69-94.
Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69–87.
Baghomian, R. & Mohammadi, E. (2020). The Effect of Financial Expertise of Audit Committee Members on the Relationship between Company Environmental Risks and Audit Fees. Empirical Studies in Financial Accounting, 117 (67), 57-87 (In Persian)
Carcello, J. V., & Neal, T. L. (2003). Audit committee independence and disclosure: Choice for financially distressed firms, Corporate Governance: An International Review, 11(4), 289–299.
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.
Dechow, P. M., & Dichev، L. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors، The Accounting Review, 77(s-1)، 35–59.
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees, Contemporary Accounting Research, 27(3), 787–827.
Fakhari, H. & Rezaeipitenoei, Y. (2017). The Impact of the Financial Expertise of the Audit Committee on the Company’s Information Environment. Journal of Accounting Knowledge, 8 (3), 81-112. (In Persian)
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.
Fich, E. M., & Shivdasani, A. (2007). Financial fraud, director reputation, and shareholder wealth, Journal of Financial Economics, 86(2), 306–336.
Goh, B. W. (2008). Audit committees, boards of directors, and remediation of material weaknesses in internal control, Contemporary Accounting Research, Forthcoming.
Huang, X., Teoh, S. H., & Zhang, Y. (2014). Tone management, The Accounting Review, 89(3), 1083-1113.
Huang, X., Teoh, S. H., & Zhang, Y. (2014). Tone management, The Accounting Review, 89(3), 1083–1113.
Jamei, R. & Rostamian, A. (2015). The Impact of Financial Expertise of Audit Committee Members on Predicted Profit Characteristics. Financial Accounting and Auditing Research, 8 (29), 1-17. (In Persian)
Kashanipour, M., Aghaei, M. A. & Mohseni Namaghi, D. (2019). The tone of information disclosure and future performance. Journal of Accounting and Auditing Reviews, 26 (4), 570-594. (In Persian)
Keinath, A. K., & Walo, J. C. (2008). Audit committee responsibilities disclosed since Sarbanes-Oxley, The CPA Journal, 78(6), 32–37.
Krishnan, G. V., & Visvanathan, G. (2008). Does the SOX definition of an accounting expert matter? The association between audit committee directors’ accounting expertise and accounting conservatism, Contemporary Accounting Research, 25(3), 827–858.
Lari Dasht Bayaz, M. & Oradi, J. (2016). Characteristics of the Audit Committee and Audit Fee: Evidence from the Tehran Stock Exchange. Journal of Empirical Accounting Research, 6 (4), 69-94. (In Persian)
Lee, J., Park, J. (2018): The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone, European Accounting Review, 28(6):1-22
Li, F. (2010). The information content of forward-looking statements in corporate filings – A naïve Bayesian machine learning approach, Journal of Accounting Research, 48(5), 1049–1102.
Loughran, T., & McDonald, B. (2016). Textual analysis in accounting and finance: A survey, Journal of Accounting Research, 54(4), 1187–1230.
McMullen, D.A. & Raghunandan, K. 1996. Enhancing audit committee effectiveness, Journal of Accountancy 182(2): 79-81.
Rahnamay Roodposhti, F. & Mohseni, A. (2018). Management, writing management and profit management. Journal of Empirical Accounting Research, 8 (4), 21-52. (In Persian)
Salleh, Z., Baatwah, S. R., & Ahmad, N. (2017). Audit committee financial expertise and audit report lag: Malaysia further insight, Asian Journal of Accounting and Governance, 8, 137-150.
Tari Verdi, B. & Qaderi, S. (2017). Investigating the Impact of the Role of Audit Committee Financial Expertise on Short-Term Attitudes of Managers. Empirical Studies in Financial Accounting, 14 (54), 141-165. (In Persian)
Tavcar, L. R. (1998). Make the MD&A more readable, The CPA Journal, 68(1), 10.
Zakeri, J. & Filsarai, M. (1990). The Impact of the Audit Committee and the Board of Directors on the Tone of Financial Reporting. Quarterly Journal of Contemporary Research in Management and Accounting, 2 (6), 78-100. (In Persian)