بذرافشان، آ.، حجازی، ر.، رحمانی، ع. و باستانی، س. (1394). ”فراتحلیل (متاآنالیز) استقلال کمیتة حسابرسی و کیفیت گزارشگری مالی“. فصلنامه حسابداری مدیریت، 8 (25)، 101-117. ##
فخاری، ح.، محمدی، ج.، حسن‌نتاج‌کردی م. (1394). ”بررسی اثر ویژگی‌های کمیتة حسابرسی بر مدیریت سود از طریق اقلام واقعی“. فصلنامه مطالعات تجربی حسابداری مالی، 13 (46)، 130-154. ##
Abbott, L.J., Parker, S. and Peters. G.F. (2004). “Audit Committee Characteristics and Restatements”. Auditing: A Journal ofPractice & Theory, 23 (1): 69- 87. ##
Abbott, L.P. and Parker, S. (2000). “Auditor Selection and Audit Committee Characteristics”. Auditing: A Journal of Practice & Theory, 19 (2): 47-66. ##
Baxter, P. and Cotter, J. (2009). “Audit Committees and Earnings Quality”. Accounting and Finance, 49 (2): 267-290. ##
Bedard, J. Chtourou, S.M. and Courteau, L. (2004). “The Effect of Audit Vommittee Expertise, Independence, and Activity on Aggressive Earnings Management”. Auditing. A Journal of Practice & Theory. 23 (2): 13-35. ##
Choi, J.H., Jeon, K.A. and Park, J.I. (2004). “The Role of Audit Committee in Decreasing Earning Management: Korean Evidence”. International Journal of Accounting, Auditing and Performance Evaluation, 1 (1): 37-60. ##
Cohen, D. and Zarowin, P. (2010). “Accrual-based and Real Earnings Management Activities around Seasoned Equity Offerings. Journal of Accounting and Economics, 50 (1): 2-19##.
Davidson, R., Goodwin-Stewart, J. and Kent, P. (2005). “Internal Governance Structures and Earnings Management”. Journal of Accounting and Finance, 45 (2): 24-1267. ##
Dichev, I. and Skinner, D. (2002). “Large Sample Evidence on the Debt Covenant Hypothesis”. Journal of Accounting Research, 40 (4): 1091-1123.
Dechow, P.M., Sloan, R.G. and Sweeney, A.P. (1995). “Detecting Earnings Management”. Journal of The Accounting Review, 70 (2): 193-225. ##
Ferreira, I. (2008). “The Effect of Audit Committee Composition and Structure on the Performance of Audit Committees. Journal of Meditari Accountancy Research, 16 (2): 89-106. ##
Fudenberg, D. and Tirole, J. (1995). “A Theory of Income and Dividend Smoothing Based on Incumbency Rents”. Journal of Political Economy, 103 (1): 75-93. ##
Habib, A. and Azim, I. (2008). “Corporate Governance and the Value Relevance of Accounting Information”. Accounting Research Journal, 21 (2): 167-194. ##
Healy, P. and Wahlen, J. (1999). “A Review of the Earnings Management Literature and Implications for Standard Setters”. Journal of Accounting Horizons, 13 (4): 365-383. ##
Higgs, D. (2003). Review of the role and effectiveness of nonexecutive directors. www.dti.gov.uk/cld/non_execs_reviewi. ##
Klein, A. (2002). “Audit Committee, Board of Director Characteristics, and Earnings Management”. Journal of Accounting and Economics, 33 (3): 375-400. ##
Krishnan, G. and 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): 827-857. ##
Lipton, M. and Lorsch, J.W. (1992). “A Modest Proposal for Improved Corporate Governance”. The Business Lawyer, 48 (1): 59-77. ##
Rahman, R. and Ali, F. (2006). “Board, Audit Committee, Culture and Earning Management: Malaysian Evidence”. Managerial Auditing Journal, 21 (7): 783-804. ##
Rani, M. (2011). The Effects of Audit Committee Characteristics on the Value Relevance of Accounting Information -Evidence from New Zealand. ##
Rezaee, Z.
Olibe, K. and
Minmier, G. (2003). “Improving Corporate Governance: the Role of Audit Committee Disclosures”.
Managerial Auditing Journal, 18 (6/7): 530-537. ##
Roychoeddhury, S. (2006). “Earning Management through Real Activites Manipulation”. Journal of Accounting and Economics. 42 (3): 335-370. ##
Sun, J., Lan, J. and Liu, G. (2014). “Independ Audit Committee Charactristics and Real Earnings Management”. Managerial Auditing Journal, 29 (2): 153-172. ##
Van der Zahn, M. and Tower, G. (2004). “Audit Committee Features and Earnings Management: further Evidence from Singapore”. International Journal of Business Governance and Ethics, 1 (2): 233-257. ##
Zang, A.Y. (2012). “Evidence on the Trade-off between Real Activities Manipulation and Accrual-based Earnings Management”. The Accounting Review, 87 (2): 675-703. ##
Zhao, Y., Chen, K.L., Zhang, Y. and Davis, M. (2012). “Takeover Protection and Managerial Myopia: Evidence from Real Earnings Management”. Journal of Accounting and Public Policy, 1 (1): 109-135. ##
)