Hasas Yegane, Y, Azin Far, K (2010), “relationship between Audit Quality and Audit firm size”, Accounting and Auditing Reviews, Volume 17, No 61 pp. 85 to 98. 4 –
2) Hasas Yegane, Y, Jafari ali. "The Audit quality, Literature review", Journal of Stock Exchange, Sixty-Six, September 2007, pp. 38-45.
3) Hasas Yegane, Y, Ghamzade Ledari, M (2012), “Comprehensive evaluation of Audit Quality in Iran: Research Opportunities ". 10th Iranian Accounting National Conference, June 2012-6
4) Sepasi, S, Rajabzadeh, A, Rezayat, M (2016), “Designing Social Audit Model Using Structural Equation Modeling”, Audit Knowledge,Vol.16 No. 65, Winter, pp. 97-120
5) Alavi, M, Ghorbani, B, Rostami, W (2015), “Investigating the factors affecting audit quality in the Audit Institutions of the Iranian Association of Certified Public Accountants”, Auditing Knowledge, Vol. 15. No. 60 of 2015., pp. 47-70
6) Mohammad Rezaie, F, Yaghoub Nejad, A (2017), “Audit Firm Size and Audit Quality: Theoretical Criticism, Critique of Research Methodology and Suggestion”, Financial Accounting and Auditing Research,Vol. 9, No 36,pp 31-60
7) Mashayekhi, B, Mehrani, K, Rahmani, A, Madahi, A (2013), “Formulation of Audit Quality Model”, Quarterly Journal of Stock Exchange, Vol, 6, No 23, pp, 103-137.
8) Mohammad Rezaei, F, Mehrabanpour, MR (2016), “Auditor Report Type and Number of Audits: The Effect of Ranking of Trusted Audit Institutions”, Accounting and Auditing Management Knowledge. Volume 5, Issue 17, 65-77.
9) Nikbakht, MR, Mahmoudi Khoshroo, O (2017), “investigating the Factors Affecting the Audit quality in Iran with regard to the Indicators of Public Company Accounting Audit Board (PCAOB)”, Accounting and Auditing Reviews, Vol 3, No 24, pp 441-462.
10) Valmali, Kh (2012), Qualitative Research from Theory to Practice, Science Publishing, Tehran, First Edition.
11) T. Husain (2020), Mapping Evolution of Audit Quality Measurement, EJBMR, European Journal of Business and Management Research Vol. 5, No. 3, May 2020
International Journal of Finance and Managerial Accounting / 15
Vol.7 / No.25 / Spring 2022
12) Hashi, A, Mazaheri Fard, K (2013), “examining the relationship between audit firm size and audit quality”, Accounting and Auditing Research, No. 17. Spring, pp. 1-26.
13) Alastair Lawrence, Miguel Minutti-Meza, and Ping Zhang. (2011), “Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?”, The Accounting Review, 86 (1), 259.
14) Adam Esplin Karim Jamal Shyam Sunder (2018), “Demand for and Assessment of Audit Quality in Private Companies” Journal of Accounting, finance and business studies, Volume54, Vol.35, No1 ,pp ,1-22
15) Bing, J., Huang, C.X., Li, A. & Zhu, X. (2014). "Audit Quality Research Report”, Australian National Centre for Audit and Assurance Research”, Hanna Neumann Building #21. Canberra ACT 0200 Australia.
16) Chuntao Li, Frank MSong, Sonid MLWong(2007). "Audit Firm Size and Perception of Audit Quality: Evidences from a competitive Audit market in china"; 1-17.
17) Constantinos, C. Clive, L.(2008)."Audit effort and earnings management", Journal of Accounting and Economics Vol,1 No,45 ; pp,116–138.
18) Chen, Y. Hsu, J. (2010). “Auditor Size, Auditor Quality, and Auditor Fee Premiums: Further Evidence from the Public Accounting Profession. SSRN Working Paper Series 126-148.
19) David Castillo-Merino.,osep Garcia-Blandon, Monica Martinez-Blasco (2019), “Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?”, European Accounting Review (Forthcoming), 48 Pages Posted: 4 Feb 2019 Last revised: 21 Feb 2019.
20) DeAngelo, L. (1981). "Auditor size and auditor quality". Journal of Accounting & Economic (December): 183-199. S.
21) Davidson. R. A. and D. Neu. (1993). "A Note on Association between Audit Firm Size and Audit Quality". Contemporary Accounting Research. Vol . 9. No . 2: 479- 488.17.
22) DeAngelo, L. (1981). "Auditor size and auditor quality". Journal of Accounting & Economic (December): 183-199.
23) DeFond, M., and J. Jiambalvo, (1994). "Debt covenant violations and manipulations of
accruals". Journal of Accounting and Economics, 17 (1-2): 145-176.
24) Fung, S.Y.K., Raman, K.K. & Zhu, X. (2017), “Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?”, Journal of Accounting and Economics, 64(1), 15-36.
25) Henock Louis (2005). "Acquirers Abnormal Returns, Audit Firm Size and the Small Auditor Clientele Effect", Journal of accounting and economics, 2005 .18-52
26) Jeff P. B, Inder K. K, K. K. Raman.(2010). "Do the Big 4 and the Second-tier firms provide audits of similar quality?". J. Account. Public Policy, 29 (2010) 330–352.
27) Jere, R, Francis. Michael, D, Y. (2009)."Big 4 Office Size and Audit Quality". The Accounting Review, 84 (5), 1521 (2009); 85-123
28) Jong. H, Ch.Jeong, B.K.V. Chansong, k.Yoonseok, Z.(2009)."Audit Office Size, Audit Quality and Audit Pricing. Auditing", A Journal of Practice and Theory. May 2010, Vol. 29, No. 1, pp. 73-97..
29) Mohamed Samy EldeebŲ Mohamed A. Hegazy
(2019), “The Impact of Auditor Industry Specialization on the Retention and Growth of Audit Clients”, Journal of Ain-Shams University, Accounting though Journal Ain-Shams University, Faculty of Commerce. Volume No.1, year 20, ISSN: 2356-8402.
30) Murat, O (2018), “The Impact of Auditor Education Level on the Relationship Between Auditor Busyness and Audit Quality in Turkey Cogent Business and Management”, Forthcoming Posted: 24 Sep 2018.
31) Robert Knechel. W (2016), “Audit Quality and Regulation International Journal of Auditing”, Int. J. Audit. 20: 215–223