مهرانی، ساسان؛ کرمی، غلامرضا؛ سید حسینی، سید مصطفی؛ جهرمی، مهتاب. (1395). تئوری حسابداری، انتشارات نگاه دانش.
ابراهیمی، سید کاظم؛ بهرامی نسب، علی؛ جعفری پور، خدیجه. (1395). بررسی تأثیر کیفیت حسابداری بر عدم تقارن اطلاعاتی با در نظر گرفتن چرخه عمر شرکت‌ها. فصلنامه دانش حسابداری مالی: (3)، 93 - 110.
ایزدی نیا، ناصر؛ طاهری، مسعود. (1395). بررسی رابطه بین کیفیت اطلاعات حسابداری و اعتبار تجاری. پژوهش‌های تجربی حسابداری: (5)، 101-81.
بنی مهد، بهمن. (1391). کیفیت اطلاعات حسابداری، نوع حسابرس و مدیریت سود. فصلنامه بورس اوراق بهادار: (17)، 139-125.
بولو، قاسم؛ حساس یگانه، یحیی؛ رهنمای رودپشتی، فریدون؛ چهارمحالی، شهرام. (1396). الگوی رویکرد حسابداران و حسابرسان به استانداردهای حسابداری و تأثیر آن بر کیفیت اطلاعات حسابداری. پژوهش‌های حسابداری مالی و حسابرسی، سال نهم: (33)، 148 -125.
ثقفی، علی، ابراهیمی، ابراهیم. (1388). رابطه تدوین استانداردهای حسابداری باکیفیت اطلاعات حسابداری، بررسی‌های حسابداری و حسابرسی: (57)، 50-33.
سرلک، نرگس؛ اکبری، مینا. (1392). رابطه بین معاملات با اشخاص وابسته و مدیریت سود، بررسی‌های حسابداری و حسابرسی: 20( 4)، 92-77.
صادقی، مرتضی؛ اسدی، لیدا. (1395). ارتباط بین معاملات با اشخاص وابسته و مالکیت کنترلی باکیفیت گزارشگری مالی، دومین کنفرانس ملی رویکردهای نوین در علوم مدیریت، اقتصاد و حسابداری. سیویلیکا.
عباس زاده، محمدرضا؛ قناد، مصطفی؛ به سودی، افشین. (1396). رقابت در بازار محصول، معاملات با اشخاص وابسته و بهای خدمات حسابرسی، بررسی‌های حسابداری و حسابرسی: (24)، 80 - 61.
کامیابی، یحیی؛ اسکو، وحید؛ بوژمهرانی، احسان. (1396). تأثیر اخبار خوب و بد بر رابطهٔ بین افشای اطلاعات مربوط به معاملات با اشخاص وابسته و واکنش بازار، دانش حسابداری مالی: (4)، 95- 114.
واعظ، سید علی؛ انواری، ابراهیم؛ بنافی، محمد. (1395). تأثر ساختار مالکیت بر رابطه بین معاملات با اشخاص وابسته و کارایی سرمایه‌گذاری، فصلنامه حسابداری مالی.: 8(31)، 132 – 101.
Abbaszadeh, Mohamadreza ,Ghannad,Mostafa, Behsoodi, Afshin. (2017). Product Market Competition, Related Party Transactions and Fee of Audit Services. Journal of the Accounting And Auditing Review, 20, 77-92. (In Persian)
Andrew. B. Jackson. (2011). Does Accounting Quality Enhance the Timeliness of Price Discovery? American Accounting Association,Annual meeting. Research Interaction Forum I, Denver, colorado.
Banimahd, Bahman. (2012). Accounting Information Quality,Auditor Type and Eearning Management. Quarterly Journal of Securities Exchenge, 17, (In Persian)
Barth, M. E. Landsman, W. R. Lang, M. H. (2008). International accounting standards and accounting quality. Journalof Accounting Research, 46, 467–498.
Becker, C. L. , Defond, M. L. , Jiambalvo, J. and Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15, 1-24.
Booloo, Ghasem, Hassas, Yahia, RahnamaRoodposhty, Fereydoon, Chaharmahali, Shahram. (2017). Pattern Approach of Accountants and Auditors to Accounting Standards and Effect on Quality Information Accounting. The Financial Accounting and Auditing Researches, 33, 125-154. (In Persian)
Christensen, H. B. , Lee,E. Walker,M and Zeng, C. (2015). Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. European Accounting Review, 24, 31-61.
Dayanandan,A. Donker, M. Gökhan, K. (2016). IFRS and Accounting Quality: Legal Origin, Regional, and Disclosure Impacts. International Journal of Accounting & Information Management, 24, 340-360.
Dechow, P. M. , Ge, W. , & Schrand, K. (2010). Understanding earnings quality: A review of the prox-ies, their determinants and their consequences. Journal of Accounting and Economics, 50, 344–401.
Ebrahimi, Seyyed Kazem, Bahraminasab, Ali. (2016). The effect of accounting quality on information asymmetry,considering the companies life cycle. A Quarterly Journal of Empirical of Financial Accounting, 3, 93-110. (In Persian)
Feldmann,B. Le,T. (2017). The Effect of International Accounting Standards on Management Behavior: A Study on Earnings Management Behavior in Countries with High Investor Protection. Leadership, Innovation and Entrepreneurship as Driving Forces of the Global Economy, 412-422.
Elhelaly, Moataz. N. (2016). Related Party Transactions and accounting quality in Greece. International Journal of Accounting & Information Management, 24, 213-219.
Elhelaly, Moataz. N. (2014). Related Party Transactions, corporate governance and accountingquality in Greece. Thesis of doctor. Aston university.
Francis, J. R, Wang, D. (2008). The joint effect of investor protection and big 4 audits on earnings quality around the world. Contemporary Accounting Research, 25, 157–191.
Gopalan, R, Jayaraman,S. (2012). Private control benefits and earnings management: evidence from insider controlled firms. Journal of Accounting Research, 50, 117-157.
Hwang,N, Chiou,J, Wang,Y. (2013). Effect of disclosure regulation on earnings management through related-party transactions: Evidence from Taiwanese firms operating in China. Journal Account, Public Policy, 32, 292-313.
Izadi Nia, Naser, Taheri, Mansour. (2016). The relation between Accounting Quality and Trade Credit. Journal of Emperical Research in Accounting, 5, 81-102. (In Persian)
Kamyabi,Yahia. (2017). The impact of the Good and bad news on the relationship between disclosure about related party transaction and capital market reaction. A Quarterly Journal of Empirical of Financial Accounting, 4, 95-114. (In Persian)
Laudon,K. C. and J. P Laudon. (2012). Management information system: managing the digital firm. 12th Edn, Prentice_Hall,Prentice_Hall, Upper Saddle River, New Jersay, USA. , ISBN: 9780273754534. 630.
Lang, M, ready, J, Wilson, W. (2006). Earnings management and cross listing: Are reconciled earnings comparable to US earnings?. Journal of Accounting and Economics, 42, 255-283.
Leuz, C, Nanda, D, Wysocki, P. D. (2003). Earnings management and investor protection: an international comparison. Journal of Financial Economics, 50, 117-157.
Marchini, P. L, Mazza,T, Medioli. (2018). The impact of related party transections on earnings management: some insights from the Italian context. Journal of management and Gonernance, 22, 1-34.
Mehrani, Sasan, Karami, Gholamreza, Seyed hosseini,Seyyed Mostafa, Jahroomi, Mahtab. (2013). Accounting Theory. Look Knowledge Publishing. (In Persian)
Moshizi, Mohamad, Vakilifard, Hamidreza. (2016). Determining the relationship of transactions provisions on income management of listed compaies in Tehran Stock Exchenge. Journal of Current Research in Science, 1, 297-304.
Penman, Sephen. (2003). Financial statement Analysis and Security Valuation, MC Graw Hill, 5th Edition.
Pizzo, M. (2013). Related party transactions under a contingency perspective. Journal of Management and Governance, 310-330
Rathke, A, Santana,V, Lourenco, I, Dalmacio. (2016). International Financial Reporting Standards and Earnings Management in Latin America. Revista de Administração Contemporânea, 20, 35-45.
Riccardi, l. (2016). Accounting Standards for Business Enterprises No. 36_Related Party Disclosures. In: China Accounting Standards,Springer,Singapore.
Ryngaert, M, Thomas, S. (2012). Not all related party transactions (RPTs) arethe same: Ex ante versus ex post RPTs. Journal of Accounting Research, 50, 845-882.
Sadeghi, Morteza, Asadi, Lida. (2016). The relationship between Related Party Transections and Control Ownership on Quality Financial Repoting. https: //www. civilica. com/PdfExport-NASMEA02_075. (In Persian)
Sanchez, h, Alejandro, K, Mendez Saenz, A, Garcia, M. (2017). Effect of information quality due accounting regulatorychanges: Applied case to Mexican real sector. Contaduría y Administración, 62, 761-774.
Sarlak, Narges, Akbari, Mina. (2014). Relationship between Related Party Transactions and Earning Management. Journal of the Accounting And Auditing Review, 20, 77-92. (In Persian)
Schipper, K, Vincent, L. (2003). Earnings Quality. Accounting Horizons, 17, 97- 110.
Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3, 91–102.
Zeghal, D, Mhedhbi, K. (2012). Analyzing the effect of using international accounting standards on the development of emerging capital markets. International Journal of Accounting & Information Management, 20, 220-237.
Vaez, Seyyed Ali, Anvari, Ebrahim, Banafi, Mohamad. (2016). The effect of ownership Structure on the relationship between related party transactions and investment efficiency. Quarterly Financial Accounting Journal, 31, 101-132. (In Persian)
)