دانایی فرد، حسن، کاظمی، حسین، (1394)، پویش کیفی و طرح پژوهش: انتخاب از میان پنج رویکرد (روایتپژوهی، پدیدارشناسی، نظریۀ دادهبنیاد، قومنگاری، مطالعۀ موردی)، تهران: صفار.
سازمان حسابرسی(1399)، استاندارد شماره 42: اندازه گیری ارزش منصفانه.
کرمی، غلامرضا، بیک بشرویه، سلمان (1396)، تدوین مدل پیادهسازی نظام ارزشهای منصفانه در ایران با تأکید بر اندازهگیری، بررسیهای حسابداری و حسابرسی، 24(4) ،573 -596.
گلمحمدی، مریم، رحمانی، علی، (13997)، شناسایی چالشهای فنی بهکارگیری ارزش منصفانه در گزارشگری مالی ایران: با تأکید بر الزامات IFRS13، فصلنامه بررسیهای حسابداری و حسابرسی، 32(1)، 372-434.
مرادی، محمد، جعفری درهدر، مرتضی، حسینزاده، سهراب، (1398)، چالشها و فرصتهای اندازهگیری ارزشهای منصـفانه در راستای پیادهسازی استانداردهای بینالمللی گزارشگری مالی در ایران، بررسیهای حسابداری و حسابرسی، 26(3) ،456 -481.
مشایخی، بیتا، مداحی، آزاده، مهرانی، ساسان، رحمانی، علی، (1392)، تدوین مدل کیفیت حسابرسی، بورس اوراق بهادار، 6(23)، 137-103.
نوری، علی، مهرمحمدی، محمود، (1390)، الگویی برای بهرهگیری از روش نظریۀ برخاسته از دادهها در پژوهشهایتربیتی. مطالعات برنامۀ درسی، 6 (23)، 35-8.
Adhikari, A. & Tondkar, R. (1992). Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges. Journal of International Financial Management and Accounting, 4 (2), 75-105.
Ahmed, K. (2012), Auditing Fair Value Measurements And Disclosures: A Case Of The Big 4 Audit Firms, Master’s Thesis In Accounting Umeå University, Umeå School Of Business And Economics.
Ali, A. & Hwang, L. (2000). Country-Specific Factors Related To Financial Reporting and the Value Relevance of Accounting Data. Journal of Accounting Research, 38 (1), 1-21.
Alnajjar, F. (1986). Standardization in Accounting Practice: A Comparative international Study. International Journal of Accounting, 21(1), 161-176.
Auditing Organization of Iran (2020), Standard No. 42: Measuring Fair Value.(in persian).
Ball, R., Kothari, S. & Robin, A. (2000). The Effects of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting and Economics, 29(1), 1-51.
Barth, M. E., & Landsman, W. R. (1995). Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting. Accounting Horizons, 9(4), 97-107.
Bell, T. B., & Griffin, J. B. (2012). Commentary on auditing high-uncertainty fair value estimates. Auditing: A Journal of Practice & Theory, 31(1), 147-155.
Craig, R. & Diga, J. (1996). Financial Reporting Regulation In ASEAN: Features and Prospects. The International Journal of Accounting, 31 (2), 239-259.
Creswell, J. W. (2014). Research Design: Qualitative, Quantitative and Mixed Methods Approaches (4th Ed.). Thousand Oaks, CA: Sage.
Creswell, J W., (2007), Qualitative inquiry and research design : choosing among five approaches,2nd ed, translate by danaeifar.h and kazemi.h. Tehran, saffar press.(in persian)
Daske, H., Hail, L., Leuz, C., Verdi, R. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on The Economic Consequences. Journal of Accounting Research, 46 (5), 1085-1142.
Doupnik, T. & Salter, S. (1995). External Environment, Culture, and Accounting Practice: A Preliminary Test of a General Model of International Accounting Development. The International Journal of Accounting, Vol. 30, 189-207.
El-Gazzar, S., P. Finn, And R. Jacob, (1999), An Empirical Investigation Of Multinational Firms Compliance With International Accounting Standards, The International Journal Of Accounting 34 (2): 239-248.
Gernon, H. & Meek, G. (2001). Accounting: An International Perspective (5 Ed.). MA: Mcgraw-Hill, Boston.
Glaser, B. G. & Strauss, A. (1967). The Discovery of Grounded Theory: Strategies Forqualitative Research. Aldine Publishing, Chicago.
Glaser, B. (1978) Theoretical sensitivity: Advances in the methodology of grounded theory. Mill Valley, CA: Sage.
Glaser, B. (1992). Basics of grounded theory analysis. Mill Valley, CA: Sociology Press.
Golmohammadi, M. Rahmani. A., (2018), Technical Challenges Of Implementing Fair Values In Financial Reporting Of Iran: Emphasizing On IFRS13 Requirements, Journal Of Accounting And Auditing Review, Vol. 25, No.3, Pp. 387-414.(In Persian)
Goulding, C. (2002) Grounded Theory: A Practical Guide for Management, Business Andmarket Researchers. Sage, London.
Gray, S., (1988), Towards A Theory Of Cultural Influence On The Development Of Accounting Systems Internationally, ABACUS 24 (March): 1-15.
Griffith, Emily E., Hammersley, Jacqueline S. And Kadous, Kathryn. (2012). Auditing Complex Estimates: Understanding The Process Used And Problems Encountered. Available At SSRN: Http://Ssrn.Com/Abstract=1857175.
Hail, L., Leuz, C. & Wysocki, P. (2010). Global Accounting Convergences and The Potential Adoption of IFRS By The U.S. (Part I): Conceptual Underpinnings and Economic Analysis. Accounting Horizons, 24 (3), 355-394.
Hlaing, K. P., & Pourjalali, H. (2012). Economic reasons for reporting property, plant, and equipment at fair market value by foreign cross-listed firms in the United States. Journal of Accounting, Auditing & Finance, 27(4), 557-576.
IAASB. (2008).Staff Audit Practice Alert, PCOAB. Challenges In Auditing Fair Value Estimates In The Current Market Environment, 1-25.
Jaggi, B. & Low, P. (2000). Impact of Culture, Market Forces, and Legal System on Financial Disclosures. The International Journal of Accounting, 35 (4), 495-519.
Jaggi, B., Winder, J. P., & Lee, C. (2010). Is There a Future for Fair Value Accounting After the 2008–2009 Financial Crisis?. Review of Pacific Basin Financial Markets & Policies, 13(3), 469-493.
Karami, G.H., Beik Boshrouyeh, S., ( 2017), Developing A Model For Implementing The Fair Value Approach In Iran: With Emphasis On Measurement, Quarterly Journal Of The Iranian Accounting And Auditing Review, 24(4), 573 -596.(in persian).
La Porta, R., Lopez-De-Silanes, F., Shleifer, A. & Vishny, R. (1997). Legal Determinants of External Finance. The Journal of Finance, 52 (3), 1131-1150.
Leggett, D., Wilkins, A., & Clark, S. (2015). The frequency, magnitude, and measurement subjectivity associated with liabilities reported at fair value. Academy of Accounting & Financial Studies Journal, 19(1), 160-170.
Mashaykhi. B., Mehrani,K., Rahmani, A., Maddahi,A.,(2013), Develop An Audit Quality Model, Quarterly Journal Of The Stock Exchange, Vol. 23, Pp. 103-137.(In Persian)
Mirza, A., Orrel, M. & Holt, G. ,(2008), Practical Implementation Guide And Workbook. 2 Nd Willey IFRS: Edition.
Moradi, M., Jafari Daredor, M., Hosseinzadeh, S., (2019), Challenges And Opportunities For Measuring Fair Value, In International Financial Reporting Standards Adoption In Iran, Journal Of Accounting And Auditing Review, Vol. 26, No.3, Pp. 456-481.(In Persian)
Nobes, C. (1998). Towards a General Model of the Reasons for International Differences in Financial Reporting. ABACUS, 34 (2), 162-187.
Noori, A., Mehrmohammadi, M., (2012), A Model For Applying Grounded Theory In Educational Studies, Journal Of Curriculum Studies (J.C.S.) Vol.6 (23); 2012, 8-35.(In Persian)
Ramanna, K. & Sletten, E. (2009). Why Do Countries Adopt International Financial Reporting Standards? Harvard Business School Accounting and Management Unit. Working Paper No. 09-102.
Salter, S. (1998). Corporate Financial Disclosure In Emerging Markets: Does Economic Development Matter? The International Journal of Accounting, 33 (2), 211-234.
Salter, S. & Niswander, F. (1995). Cultural Influence on The Development of Accounting Systems Internationally: A Test of Gray’s [1988] Theory. Journal of International Business, 26 (2), 379-397.
Saudagaran, S. & Diga, J. (2000). The Institutional Environment of Financial Reporting Regulation In ASEAN. The International Journal of Accounting, 35 (1), 1-26.
Sawalqa, A.Al,(2016), Fair Value Accounting: A Controversial but Promising System, Accounting and Finance Research, Vol. 5, No. 1.
Scott.W.R, (2015), Financial Accounting Theory, 7th Edition, Pearson Publications.
Stanisic, N., Avric, S. P., Mizdrakovic, V., Djeni, M. (2012). Mark-To-Market Accounting As The Magnifier Of Financial Crisis.
Strauss, A. & Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures For Developing Grounded Theory (2 Nd Ed.). Sage Publications, Thousand Oaks, CA, USA.
Corbin, J., & Strauss, A. (2008). Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory (3 Rd Ed.). Thousand Oaks, CA: Sage.
Wolk, H.I., Dodd, J.L. & Rozycki, J.J. (2016). Conceptual Issues in a Political and Economic Environment, SAGE Publications.
Xiao, J., Weetman, P. & Sun, M. (2004). Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Development In China. ABACUS, 40 (2), 193-218.
Young, D. & Guenther, D. (2003). Financial Reporting Environments and International Capital Mobility. Journal of Accounting Research, 41 (3), 553-579.
Zarzeski, M. (1996). Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosure Practices. Accounting Horizons, 10 (1), 18-37.
)