ابراهیمی کردلر، علی؛ جوانی قلندری، موسی. (1395). تأثیر تخصص حسابرس بر کیفیت سود و همزمانی قیمت سهام. بررسی‌های حسابداری و حسابرسی، مقاله 2، دوره 23، شماره 2، صص 137-154.
بادآور نهندی، یونس؛ تقی زاده خانقاه، وحید. (1393). ارتباط بین برخی مکانیزم‌های حاکمیت شرکتی و کارآیی سرمایه گذاری در مراحل چرخة عمر. دانش حسابداری، سال پنجم، شماره 18، صص 113-140.
تهرانی، رضا؛ حصارزاده، رضا. (1388). تأثیر جریانهای نقدی آزاد و محدودیت در تأمین مالی بر بیش سرمایهگذاری و کم سرمایهگذاری. تحقیقات حسابداری، 1 (3)، صص 67-50.
ثقفی، علی؛ بولو، قاسم؛ محمدیان، محمد. (1390). کیفیت اطلاعات حسابداری، سرمایهگذاری بیش از حد و جریان نقد آزاد. پیشرفت‌های حسابداری، مقاله 2، دوره 3، شماره 2، صص 37-63.
ستایش، محمد حسین؛ فعال قیومی، علی. (1391). دوره تصدی حسابرس، چرخه عمر و کارایی سرمایه گذاری‌های بلند مدت شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. مطالعات حسابداری و حسابرسی، شماره 4، صص 40-57.
سجادی، سید حسین؛ ناصح، لادن. (1382). سودمندی حسابرسی مستقل صورت‌های مالی. بررسی‌های حسابداری و حسابرسی، مقاله 4، دوره 10، شماره 3، شماره پیاپی 429، صص 65-91.
مجتهدزاده، ویدا؛ آقایی، پروین. (1383). عوامل موثر بر کیفیت حسابرسی مستقل از دیدگاه حسابرسان مستقل و استفاده کنندگان. بررسی‌های حسابداری و حسابرسی، مقاله 2، دوره 11، شماره 4، شماره پیاپی 442، صص 53-76.
مدرس، احمد؛ حصارزاده، رضا. (1387). کیفیت گزارشگری مالی و کارایی سرمایهگذاری. فصلنامۀ بورس اوراق بهادار، 1 (2)، صص 85-116.
Badavar Nahandi, Y; Taghizadeh Khanqa, v. (2014). The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages. Journal of Accounting Knowledge, 5 (18) , 113-140. (In Persian)
Balsam, S; Gifford, R. H; Puthenpurackal. J. (2017). Related Party Transactions, Corporate Governance and CEO Compensation. Journal of Business Finance & Accounting, Volume 44, 854–894.
Biddle, G. and Hilary, G. (2006). Accounting quality and firm-level capital investment. The Accounting Review, 81, 963-982.
Cameran, M; Di Vincenzo, D. , and Merlotti, E. (2005). The audit firm rotation rule: A review of the literature. SDA Bocconi Research Paper.
Chen, C. Y. , C. J. Lin. , and Y. C. Lin. (2004). Audit partner tenure, audit firm tenure and discretionary accruals; does long auditor tenure impairearning quality? Working paper, Hong Kong University of Science and Technology.
Cheung, Y. , Stouraitis, A. , and Tan, W. (2011). Corporate governance, investment, and firm valuation in Asian emerging markets. Journal of International Financial Management & Accounting, 22 (3) , 246-273.
Corlacia, a. and Tudor, a. (2011). Related Party Transaction Overiew. AnnalesUniversitais Series Oeconomica, 13 (2) , 248-241.
Das, S. , Pandit, SH. (2010). Audit Quality, Life-Cycle Stage and the Investment Efficiency of the Firm. Retrieved from http: //
www. ssrn. com.
Djankov, S. , La Porta, R, Lopez-de-Silanes, F, Shleifer, A. (2008). The law and economics of self-dealing. Journal of Financial Economics, 88 (3) , 430-465.
Djankov, S. , La Porta, R, Lopez-de-Silanes, F, Shleifer, A. (2008). The law and economics of self-dealing. Journal of Financial Economics, 88 (3) , 430-465.
Dunn, K. A. , Mayhew, B. W. , and S. G. Morsfield. (2000). Auditor Industry Specialization and Client Disclosure Quality. Working Paper Baruch College and University of Wisconsin.
Ebrahimi Kordlar, A; Javani Ghalandari, M. (2016). The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity. Journal of The Accounting and Auditing Review, 23 (2) , 137-154. (In Persian)
Eisdorfer, A. Giaccotto, C. White, R. (2013). Capital Structure, Executive Compencation and Investment Efficiency. Journal of Banking and Financing, Vol 37, pp. 549 – 562.
Farah Mita, A. , and Utama, S. (2015). The Influence of Corporate Governance Mechanism on the Relationship between Related Party Transactions and Earnings Management. International Research Journal of Business Studies, 7 (1) , 1-12.
Fleming, D. , Kevin, H, Romanus R. N. (2014). Auditor industry specialization and audit fees surrounding Section 404 implementation. Review of Accounting and Finance, 13 (4) , 353 – 370.
García Laraa, J. M, García Osmaa, M. Penalvac, F. (2016). Accounting conservatism and firm investment efficiency. Journal of Accounting and Economics, 61 (1) , 221–238.
Gordan, E. And Henry, E. (2005). Related Party Transactions and Earnings Management. Rutgers university. Retrieved from
http: //papers. ssrn. com.
Habib, A. , Jiang, H. , and Zhou, D. (2015). Related party transactions and audit fees: Evidence from China. Journal of International Accounting Research, 14 (1) , 59-83.
Hay, D. , Jeter, D. (2011). The Pricing of Industry Specialisation by Auditors in New Zealand. Accounting and Business Research, 41 (2) , 171-195.
Hoitash, Rani, Markelevich, Ariel J and Barragato, Charles A. (2007). Auditor Fees and Audit Quality. Managerial Auditing Journal, Vol. 22, No. 8,. Available at SSRN: http: //ssrn. com/abstract=1025904.
Jensen, M. C. and Meckling W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Cost, and Ownership Structure. Journal of Financial Economics, 3 (4) , 305-360.
Lambert, R. (2001). Contracting theory and accounting. Journal of Accounting and Economics, 32 (1-3): 3-87.
Li, Q. , Wang, T. (2010). Financial reporting quality and corporate investment efficiency: Chinese experience. Nankai Business Review International, 1 (2): 197-213.
Liu, L. Subramaniam, N. (2013). Government ownership, audit firm size and audit pricing: Evidence from China.
Journal of Accounting and Public Policy, Volume 32, Issue 2, 161–175.
Matteo. P, and Marco. V. (2014). Related Party Transaction and Financial Performance Is There a Correlation? Empirical Evidence from Italian Listed Companies. Open Journal Of Accounting, 3 (1).
Mojtahed Zadeh, V; Aghaei, P. (2004). Factors affecting the quality of independent auditors, independent auditors and users of view. Journal of The Accounting and Auditing Review,11 (4) , 53-76. (In Persian)
Nekhili, M. , Moêz, C. (2011). Related parties Transactions and Firm's Market Value: The French. Case University of Jendouba, Jendouba, Tunisia.
Palmrose, Z-V. (1986). Audit fees and auditor size: further evidence. Journal of Accounting Research 24: 97-110.
Sagafi, a; Blue, G; Mohamadian, M. (2011). The Association between Accounting Information Quality, Overinvestment and Free Cash Flow. Journal of Accounting advances, 3 (2) , 37-63. (In Persian)
Sajadi, H; Naseh, L. (2003). Effectiveness of certified auditing of financial statements. Journal of The Accounting and Auditing Review,10 (3) , 65-91. (In Persian)
Setayesh, M; Fa’al Ghaiyoomi, A. (2011). Auditor tenure, life cycle, long term investment efficiency. Accounting and Auditing Research, 1 (4) , 40-57. (In Persian)
Sun, J. , Liu, G. (2011). Client-specific litigation risk and audit quality differentiation. Auditing: Managerial Auditing Journal, Vol. 26 Iss: 4, 300-316.
Tehrani, R. & Hesar Zadeh, R. (2009). The effect of free cash flows and Financial Constraints on financing over investment and low investment. Quarterly journal of accounting and auditing, 1 (3) , 50-67. (In Persian)
Verdi, R. (2006). Financial reporting quality and investment efficiency. Unpublished PhD Dissertation, Faculties of the University of Pennsylvania in Partial Fulfillment, or Working paper, Available at SSRN: http: //www. ssrn. com
Xin, Q. , Zheng, G. and Yang, D. (2007). Corporate group, government control and investment efficiency. Journal of Financial Research, (10): 123-142.
Yang, J. , and Jiang, Y. (2008). Accounting information quality, free cash flow and overinvestment: A Chinese study. The Business Review, 11 (1) , 159-166.
Zheng, J. , He, X. and Wang, H. (2001). Financial constraints in the listed companies investment: explanation from the views of structure of equity. Journal of Financial Research, 11: 92-99.
)