منابع
استاندارد حسابداری شماره 1 (1380). نحوه ارائه صورتهای مالی، سازمان حسابرسی.
استاندارد حسابرسی شماره 700 (1389). گزارشگری نسبت به صورتهای مالی، سازمان حسابرسی.
حساس یگانه، یحیی. (1388). فلسفه حسابرسی، تهران، انتشارات علمی و فرهنگی.
Amat, O. , Blake, J. and Oliveras, E. (1999). The Struggle against Creative Accounting: Is “True and Fair View” Part of the Problem or Part of the Solution? UPF Economics Working Paper 363: 1-22.
Arden, H. (1993). The Up-Dated Opinion of English Counsel on the True and Fair. 1993/ 1994, reprinted as ‘Appendix IV’ in R. H. Parker, and C. W. Nobes (Eds) , An International View of True and Fair Accounting, Routledge, 1994.
Audit Organization of Iran. (2001). Accounting Standard No. 1: presentation of financial statements. (In Persian)
Audit Organization of Iran. (2010). Auditing Standard No. 700: Reporting upon Financial Statements. (In Persian)
Barthes R. (1973). Mythologies. London: Granada.
Baxt, R. (1968). True and Fair View—a Legal Analysis, Paper Presented at the The Australasian Association of University Teachers of Accounting 1967 Convention, University of Auckland, Auckland, 14-16 August.
Beattrice, V. A. and Dumitru, M. (2012). Importance and Vulnerability of True and Fair View in the Romanian Accounting Environment- Case Study. The Journal of the Faculty of Economics - Economic, 1 (1) , 972-977.
Berelson, B. (1952). Content Analysis in Communication Research. Glencoe, Ill: Free Press.
Bourdieu, P. (1982). Language and Symbolic Power. Cornwall: Polity Press.
Burlaud, A. (1993). Commentary on the Article by David Alexander 'A European True and Fair View'. European Accounting Review, 2 (1) , 95-98.
Chambers, R. J. (1973). Accounting Principles and the Law. Australian Business Law Review, June, 112-129.
Chambers, R. J. and Wolnizer, P. W. (1990). A True and Fair View of Financial Position. Company and Securities Law Journal, 8 (1) , 354-368.
Chastney, J. G. (1975). True and Fair View: A Study of the History and Meaning of True and Fair and a Consideration of the Impact of The Fourth Directive: A report prepared for the Research Committee of the Institute of Chartered Accountants in England and Wales, Sheffield Polytechnic.
Clarke, F. L. (2006). Forum: Analysis and Evidence on the Principles VS Rules Debate. Abacus, 42 (2) , 129-131.
Cowan, T. K. (1965). Are Truth and Fairness Generally Acceptable? Accounting Review, Vol. 40, No. 4, Pp. 788-794.
Cunningham, L. A. (2003). Semiotics, Hermeneutics and Cash: An Essay on the True and Fair View. Boston College Law School, Research Paper No. 6.
Deegan, C. , Kent, P. and Lin, C. J. (1994). The True and Fair View: A Study of Australian Auditors: Application of the Concept. Australian Accounting Review, 4 (1) , 2-12.
Ekholm, B. G. and Troberg, P. (1998). Quo Vadis True and Fair View? International Accounting, Auditing and Taxation, 7 (1): 113-129.
Elo, S. and Kyngas, H. (2008). The Qualitative Content Analysis Process. Journal of Advanced Nursing, 62 (1) , 107-115.
Flint, D. (1982). A True and Fair View of Company Accounts, London: Gee and Co.
Forker, J. and Greenwood, M. (1995). European harmonization and the true and fair view. European Accounting Review, 4 (1) , 1-31.
Foucault, M. (1980). Power/Knowledge: Selected Interviews and Other Writings 1972-1977. New York: Pantheon Books.
French, J. and Raven, B. (1959). The Bases of Social Power. In Studies in Social Power, D. Cartwright, Ed. , 150-167. Ann Arbor, MI: Institute for Social Research.
Gerboth, D. L. (1988). Commentary: Dale L. Gerboth on the Profession. Accounting Horizons, 2 (1) , 104-109.
Gill, G. S. (1983). True and Fair View. The Australian Accountant, November Issue, 701-703.
Gordon, C. (1980). Power/Knowledge: Selected Interviews and Other Writings 1972-1977, New York: Pantheon Books.
Hamilton, G. and Hogartaigh, C. (2009). The Third Policeman: ‘The True and Fair View’, Language and the Habitus of Accounting. Critical Perspectives on Accounting, 20 (10) , 910-920.
Hassass Yeghaneh, Y. (2009). Auditing Pilosophy, Tehran: Iranian Scientific and cultural Publications. (In Persian)
Higson, A. and Blake, J. (1993). The True and Fair View Concept—a Formula for International Disharmony: Some Empirical Evidence. International Journal of Accounting, 28 (2) , 104-115.
Holsti, O. R. (1969). Content Analysis for the Social Sciences and Humanities, Reading, MA: Addison-Wesley.
Horrocks, J. 1967. Are Published Balance Sheets Untrue and Unfair? Australian Accountant, (October).
Houghton, K. A. (1987). True and Fair View: An Empirical Study of Connotative Meaning. Accounting, Organizations and Society, 12 (2) , 143-152.
Irish, R. A. (1966). Trial by Fire. Chartered Accountant in Australia, (September).
Johnston, T. R. (1967). Is the Standard ‘True and Fair View of the State of Affairs’ Attainable in a Balance Sheet? Accountant’s Journal (NZ) , 443-452.
Jones M. (1994). Readability of Accounting Narratives. Management Accounting, 72 (1) , 1-28.
Karan, R. (2002). Irreconcilable Legal and Accounting Views of 'a True and Fair View': An Emerging Alternative from Australian Reforms. Journal of Law and Financial Management, 1 (1) , 44-52.
Kirk, N. (2006). Perceptions of the True and Fair View Concept: An Empirical Investigation. Abacus, 42 (2) , 205- 235.
Kondracki, N. L. and Wellman, N. S. (2002). Content analysis: Review of Methods and Their Applications in Nutrition Education. Journal of Nutrition Education and Behavior, 34 (1) , 224-230.
Krippendorff, K. (1980). Content Analysis: An Introduction to Its Methodology, Newbury Park, CA: SAGE.
Laswad, F. (1998). Perceptions of True and Fair View: A New Zealand Study. Accounting Research Journal, 11 (1) , 205-235.
Leibler, M. (2003). True and Fair – An Imagination View. Australian Accounting Review, 13 (3) , 61-66.
Levi-Strauss, C. (1963). Structural Anthropology, New York: Basic Books.
Livne, G. and McNichols, M. (2009). An Empirical Investigation of the True and Fair Override in the United Kingdom. Journal of Business, Finance and Accounting, 36 (1) , 1-30.
Low, C. K. and Koh, H. C. (1997). Concepts Associated with the “True and Fair View”: Evidence from Singapore. Accounting and Business Research, 27 (3) , 195-202.
McEnroe, J. E. and Martens, S. C. (1998). Individual Investors' Perceptions Regarding the Meaning of US and UK Audit Report Terminology: 'Present Fairly in Conformity With GAAP' and 'Give a True and Fair View. Journal of Business, Finance and Accounting, 25 (3) , 289- 307.
McGee, A. (1992). The “True and Fair” Debate: A Study in the Legal Regulation of Accounting. The Modern Law Review, 54 (60) , 874-888.
McGregor, W. (1992). True and Fair View—an Accounting Anachronism. Australian Accountant, 62 (1) , 68-69.
Miller, M. C. (1969). True and Fair’ and Auditors’ Reports. Australian Accountant, (April).
Nietzsche, F. (1901). The will to Power. New York: Random House.
Nobes, C. W. (1993). The True and Fair View Requirement: Impact on and of the Fourth Directive. Accounting and Business Research, 24 (4) , 35–48.
Nobes, C. W. and Parker, R. H. (1991). “True and Fair”: A Survey of UK Financial Directors. Journal of Business Finance and Accounting, 18 (3) , 359-375.
Nurnberg, H. (1977). An Unrecognized Ambiguity of the High-Low Method. Journal of Business, Finance and Accounting, 4 (1) , 427-442.
Ordelheide, D. (1993). True and Fair View: A European and a German Perspective. European Accounting Review, 1 (1) , 81-90.
Parker, R. H. (1994). Debating True and Fair in Australia: An Exercise in Deharmonization? Journal of International Accounting Auditing and Taxation, 3 (1) , 41-69.
Parker, R. H. and Nobes, C. W. (1991). True and Fair': UK Auditors' View. Accounting and Business Research, 21 (84) , 349-361.
Rudzioniene, K. and Christauskas, C. (2010). The 'True and Fair View' Concept in Lithuanian Accounting Regulation. Social Sciences/ Socialiniai Mokslai, 1 (67) , 42-48.
Rutherford, B. A. (1985). The True and Fair View Doctrine: A Search for Explication. Journal of Business, Finance and Accounting, 12 (4) , 483-494.
Ryan, J. B. (1988). A True and Fair View: A Revised "Accounting Interpretation. University of Wollongong, Occasional Paper No. 1.
Ryan, S. J. O. (1967). A True and Fair View. Abacus, 3 (4) , 95-108.
Smieliauskas, W. , Craig, R. and Amernic, J. (2008). A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’. Abacus, 44 (3) , 225-250.
Stewart, I. C. (1988). The Explication of the True and Fair View Doctrine: A Comment. Journal of Business, Finance and Accounting, 15 (1) , 115-123.
Sucher, P. , Seal, W. and Zelenka, I. (2006). True and Fair in the Czech Republic: A Note on Local Perceptions. European Accounting Review, 5 (3) , 545-557.
Sunder, Sh. (2015). “True and Fair” as the Moral Compass of Financial Reporting. In Research on Professional Responsibility and Ethics in Accounting, 14 (1) , 3–11.
Tweedie, D. P. (1994). Preface in R. H. Parker and C. W. Nobes, An International View of True and Fair Accounting, New York: Routledge.
Tweedie, D. P. and Kellas, J. (1987). Off-Balance Sheet Financing. Accountancy, 91-95.
Valdu, A. B. , Matis, D. and Salas, O. A. (2012). True and Fair View and Creative Accounting Conceptual Delimitations Based on Paoineus Tree Methodology. Annales Universitatis Apulensis Series Oeconomica, 14 (1) , 104-115.
Van Hulle, K. (1997). The True and Fair View Override in the European Accounting Directives, European Accounting Review, 6 (4) , 711-720.
Vatter, W. J. (1963). Postulates and Principles. Journal of Accounting Research, 2 (2) , 179-197.
Walton, P. (1993). Introduction: The True and Fair View in British Accounting. European Accounting Review, 1 (1) , 49-58.
Walton, P. (1997). The True and Fair View and the Drafting of the Fourth Directive. European Accounting Review, 6 (4) , 721-730.
Weber, R. P. (1990). Basic Content Analysis. Newbury Park: CA.
Wheelock, A. , Haney, W. and Bebell, D. (2000). What Can Student Drawings tell us About High-Stakes Testing in Massachusetts? TCRecord. org. Online Available at: http: //www. tcrecord. org/Content. asp?Content1064.
Williams, D. W. (1985). Legal Perspectives on Auditing. London: Harper and Row.
Willmott, H. (1986). Organizing the Profession: A Theoretical and Historical Examination of the Development of the Major Accountancy Bodies in the UK. Accounting, Organizations and Society, 11 (6) , 55–81.
Zeff, S. A. , Buijink, W. and Camfferman, K. (1999). ‘True and fair’ in the Netherlands: inzicht or getrouw beeld? European Accounting Review, 8 (3) , 523-548.