آقایی، محمد؛ گلجاریان، محمدعلی؛ نظری، کیانوش؛ اسدالهی، امین. (1394). کنترل های داخلی موثر در شرکت های سرمایه گذاری از دیدگاه حسابرسان مستقل. پژوهش های تجربی حسابداری، 5 (3): 1-12.
بزرگ اصل، موسی؛ شایسته مند، حمیدرضا. (1390). چرخش اجباری حسابرسان. حسابدار، 232: 1-10.
حاجیها، زهره؛ محمدحسین نژاد، سهیلا. (1394). عوامل تاثیرگذار بر نقاط ضعف با اهمیت کنترل داخلی. پژوهش های حسابداری مالی و حسابرسی، 7 (26): 137-119.
حاجیها، زهره. (1398). راهبرد تجاری، ضعف بااهمیت کنترلهای داخلی و تاخیر انتشار گزارش حسابرسی. پژوهش های تجربی حسابداری، 9 (1): 180-154.
سازمان بورس و اوراق بهادار. (1391). دستورالعمل کنترلهای داخلی ناشران پذیرفته شده در بورس اوراق بهادار تهران و فرابورس ایران، www.seo.ir.
سازمان بورس و اوراق بهادار. (1392). رهنمود اظهارنظر حسابرس مستقل نسبت به کنترل داخلی حاکم بر گزارشگری مالی، www.seo.ir.
صادقیان مهر، الهه (1396). بررسی تاثیر کیفیت حسابرسی براطلاعات حسابداری از منظر مربوط بودن و کیفیت افشاء در شرکت های پذیرفته شده در بورس اوراق بهادار تهران. پایان نامه کارشناسی ارشد، دانشگاه الزهرا(س).
صادقی سرارودی، رجبعلی؛ هاشمی، سید جمال؛ تنگسیری، محمدرضا؛ اسعدی، مجید. (1398). دوره تصدی حسابرس و فاصله جغرافیایی بین حسابرس و صاحبکار بر ضعف کنترل های داخلی. سومین کنفرانس بینالمللی مدیریت، مهندسی صنایع، اقتصاد و حسابداری.
علیپور، سعید؛ پاک مرام، عسگر؛ عبدی، رسول؛ بحری ثالث، جمال. (1399). ارائه الگویی برای پیش بینی کیفیت کنترل های داخلی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران. فصلنامه بورس اوراق بهادار تهران، 13(1): 73-101.
قنبریان، رضا (1390). کنترل های داخلی از گذشته تا به امروز. دانشنامه حسابداری، 237: 49-53.
کمیته تدوین استاندارد های حسابرسی. (1393). استانداردهای حسابرسی شماره 265. سازمان حسابرسی.
Abhijeet Singh, Harjinder Singh, Nigar Sultana, John Evans. (2019). Independent and joint effects of audit partner tenure and non-audit fees on audit quality. Journal of Contemporary Accounting and Economics, 15(2): 186-205.
Aghaei, Mohammad, Goljarian, Mohammad Ali, Nazari, Kianoosh, Asadollahi, Amin .(2015). Effective internal controls in investment companies from the perspective of independent auditors. Empirical accounting research, 5(3):1-12.
American Institute of Certified Public Accountants (AICPA). 2006. Statement on Auditing Standards 107: Audit risk and materiality in conducting an audit, AU Section 312. New York, NY: AICPA.
Auditing Standards Development Committee. (2014). Auditing Standards No. 265. Auditing Organization. (In Persian)
Azizkhani, M., Daghani, R., & Shailer, G. (2018). Audit firm tenure and audit quality in a constrained market. The International Journal of Accounting, 53(3), 167-182.
Bozorg Asl, Musa, Shayestehmand, Hamidreza. (2011). Mandatory rotation of auditors. Accountant Magazine. (In Persian)
Bratten, B., Causholli, M., & Omer, T. C. (2019). Audit firm tenure, bank complexity, and financial reporting quality. Contemporary Accounting Research, 36(1), 295-325.
Chen, C., Li, T., Shao, R., & Zheng, S. X. (2019). Dynamics of deterioration in internal control reported under SOX 404. International Review of Economics & Finance, 61, 228-240.
Chen, Y., Gul, F. A., Truong, C., & Veeraraghavan, M. (2016). Auditor client specific knowledge and internal control weakness: Some evidence on the role of auditor tenure and geographic distance. Journal of Contemporary Accounting & Economics, 12(2), 121-140.
Díaz, B; Fernández, R; Díaz, A. (2015); Auditor tenure and audit quality in Spanish state-owned foundations”, Spanish Accounting Review, 18(2): 115-126.
Farazdaghi, S., Kheradyar, S., Mohammadi Nodeh, F., & Samadi Lorgani, M. (2020). Eeffect of corporate governance on the relationship between disclosure of internal control weakness and accruals quality. Management Accounting, 13(46), 71-86.
Fitzgerald, B. C., Omer, T. C., & Thompson, A. M. (2018). Audit partner tenure and internal control reporting quality: US evidence from the not‐for‐profit sector. Contemporary Accounting Research, 35(1), 334-364.
Gady Jacobya, Yingqi Lib , Tianze Lic , Steven Xiaofan Zhenga. (2018). Internal control weakness, investment and firm valuation. Finance Research Letters,25: 165-171.
Ghanbarian, Reza . (2011). Internal controls from the past to the present. Encyclopedia of Accounting, (237), 49-53. (In Persian)
Gul, Ferdinand A.; Fung, Simon Yu Kit and Bikki Jaggi. (2009). Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise. Journal of Accounting and Economics, 47(3): 265-287.
Hajiha, Zohreh . (2019). Business strategy, Material Weaknesses of Internal Controls, and Audit Reports Delay. Experimental Accounting Research, 9 (1) 154-180. (In Persian)
Hajiha, Zohreh, Mohammad Hosseinnejad, Soheila. (2015). Factors affecting the internal control material weaknesses. Financial accounting and auditing research,7(26):119-137 (In Persian)
Hajiha, Zohreh, Saberian Ranjbar, Maryam . (2015). Comparative effect of audit firm partner rotation and audit firm rotation on financial reporting quality. National Conference on Auditing and Financial Supervision of Iran. (In Persian)
Li (Lily) Z. Brooks, C. S. Agnes Cheng, Joseph A. Johnston, and Kenneth J. Reichelt. (2017). Estimates of Optimal Audit Firm Tenure Across Different Legal Regimes. Journal of Accounting, Auditing & Finance, 32(1), 3-39.
Listya Yuniastuti Rahmina, Sukrisno Agoes (2014). Influence of auditor independence audit tenure, and audit fee on audit quality members of capital market accountant forum in Indonesia. International conference on accounting studie.
Manry,David L. Samuel,L. Tiras,Clark. M,Wheatley. (2008). The Influence of Interim Auditor Reviews on the Association of Returns with Earnings. The Accounting Review, 68 (1): 251-264.
Oradi, J., Asiaei, K., & Rezaee, Z. (2020). CEO financial background and internal control weaknesses. Corporate Governance: An International Review, 28(2), 119-140.
Public Company Accounting Oversight Board (PCAOB). (2015). Concept Release on Audit Quality Indicators. PCAOB Rulemaking Docket No. 41. July 1. Washington D.C., PCAOB.
Sadeghi Sararudi, Rajabali, Hashemi, Seyed Jamal, Tangsiri, Mohammad Reza, Asadi, Majid . (2019). The auditor's tenure and the geographical distance between the auditor and the client over the weakness of internal controls. Third International Conference on Management, Industrial Engineering, Economics and Accounting. (In Persian)
Sadeghian Mehr, Goddess . (2017). Study of the effect of audit quality on accounting information from the perspective of relevance and quality of disclosure in companies listed on the Tehran Stock Exchange. Master Thesis, Al-Zahra University. (In Persian)
Securities and Exchange Organization . (2013). Guidance of the Independent Auditor's Statement on Internal Control in Financial Reporting, www.seo.ir. (In Persian)
Securities and Exchange Organization. (2012). Instructions for Internal Controls of Publishers Listed on Tehran Stock Exchange and OTC Iran, www.seo.ir. (In Persian)
Singer, Z., & Zhang, J. (2018). Auditor tenure and the timeliness of misstatement discovery. The Accounting Review, 93(2), 315-338.