بهرام فر، نقی؛ مهرانی، ساسان؛ غیور، فرزاد. (1384)، بررسی رابطه بین نسبتهای نقدینگی سنتی و نسبتهای حاصل از صورت جریان وجوه نقد جهت ارزیابی تداوم فعالیت شرکتها، بررسیهای حسابداری و حسابرسی،2(40): 3-17.
حاجیان نژاد، امین؛ حسینی، سید رسول؛ دانش سرارودی، سید رسول. (1400). قدرت پیشبینیکنندگی جریان نقد آتی توسط سود و جریانهای نقدی. نشریه مدیریت دارایی و تامین مالی, 9(4): 1-26.
حیدری، مهدی. (1393)، بررسی رابطه بین تجدید ارائه صورتهای مالی با تغییرحسابرسان مستقل، پژوهش های تجربی حسابداری، 4(2)، 197-215.
عیسایی خوش، احمد؛ وادی زاده، کاظم. (1388)، نرخ شـکنی حسابرسـی مشـکلات اقتصـادی یـا افـول اخـلاق حرفهای، دنیـای اقتصاد، 16 اسفندماه.
فروزنده، جواد؛ ایزدی نیا، ناصر؛ کریم زاده، سعید دائی. (1400)، تأثیر شدت تجدید ارائه صورتهای مالی بر نوع اظهارنظر حسابرس و بندهای گزارش حسابرسی (شواهدی از کیفیت صورتهای مالی)، دانش حسابرسی،82: ۳۲۱-۲۹۸.
کمیته تدوین استانداردهای حسابداری ایران. استاندارد شماره 2: صورت جریان نقدی. تجدیدنظر شده (۱۳۹۷)، سازمان حسابرسی.
کمیته تدوین استانداردهای حسابداری ایران. استاندارد شماره 1: ارائه صورتهای مالی. تجدیدنظر شده (۱۳۹۷)، سازمان حسابرسی.
محمدرضایی، فخرالدین؛ فرجی، امید. (1398)، معمای سنجش کیفیت حسابرسی در پژوهشهای آرشیوی: نقد و ارائه پیشنهادهایی برای محیط پژوهشی ایران، بررسیهای حسابداری و حسابرسی، 1: 87-122.
نصیری، محمد؛ یغمائی علیشاه، ایوب. (1398). تأثیر تجدید ارائه صورتهای مالی بر سیاست نگهداشت وجه نقد، پژوهشهای تجربی حسابداری، 9(3): 142-123.
Arola, A. (2011a). Cash flow statement: a strange bird in the financial statements. Tilisanomat, 32(3): 68–71.
Arola, A. (2011b). Cash flow statement through the eyes of auditors. Audit, 4: 16–19.
Arola, A. (2015). The cash flow statement under scrutiny. Doctoral Thesis. University of Tampere, 2015. Web, 1 Sep. 2017.
Bahramfar, N., Mehrani, S., & Khayor, F. (2005). Investigating the relationship between traditional liquidity ratios and financial ratios derived from cash flow statement to assess the continuity of corporate activity, Accounting and Auditing Review, 40: 3-17. (In Persian).
Brealey, R. A., Myers, S. C. & Allen, F. (2008). Principles of Corporate Finance (9th ed). New York: McGraw-Hill/Irwin.
Canace, T. G. & Wilkerson, J. E. Jr. (2014). A Practice-Based Statement of Cash Flows Learning Experience: An Initial Public Offering for Contemporize Homes? Issues in Accounting Education, 29(1): 195–216.
Cheng, C. & Hollie, D. (2008). Do core and non-core cash flows from operations persist differentially in predicting future cash flows? Review of Quantitative Finance & Accounting, 31(1): 29–53.
Cosserat, G. W. (2000). Modern auditing. Chichester: John Wiley & Sons Ltd.
Das, S (2019). Cash flow ratios and financial performance: A comparative study. Journal of Commerce and Accounting Research, 6(4), 1-20. doi: 10.5267/j.ac.2018.06.004.
Dillman, D. A. (2007). Mail and Internet Surveys - The Tailored Design Method; 2007 Update with New Internet, Visual, and Mixed-Mode Guide (2nd ed). Hoboken, New Jersey: John Wiley & Sons.
Esaee-Khosh, A., & Vadizadeh, K. (2010). Reducing audit fees: Economic problems or decline in professional ethics. Donya-e-Eqtesad, 6 March: 22-23. (In Persian).
Forouzandeh, J., izadinia, N., & karimzadeh, S. (2021). The effect of financial statement restatement severity on auditors’ opinion and audit report paragraphs (evidence of the quality of financial statements), Journal of Audit Science, 21 (82): 298-321. (In Persian).
Frino, A. & Jones, S. (2005). The Impact of Mandated Cash Flow Disclosure on BidAsk Spreads. Journal of Business Finance & Accounting 32(7):1373–1396.
Hajiannejad, A., Hosayni, S. R., & Danesh, S. R. (2021). The Predictive Power of Future Cash Flow by Earning and Cash Flow. Journal of Asset Management and Financing, 9(4), 1-26. (In Persian).
Hanini, E. & Abdullatif, M. (2013). Auditing the Statement of Cash Flows for Jordanian Public Listed Companies. International Journal of Business and Management, 8(4): 123–134.
Heidari, M. (2014). Examining association between financial statements restatements with auditor switches. Empirical Research in Accounting, 4(2), 197-215. (In Persian). doi: 10.22051/jera.2014.619
International Accounting Standards Board (IASB) 2008. International Financial Reporting Standards (IFRSs) 2008 – Including International Accounting Standards (IASs) and Interpretations as approved at 1 January 2008.
London: International Accounting Standards Committee Foundation (IASCF).
Iranian Accounting Standards Development Committee. Standard No. 2:Cash flow statement. Revised (2018), Audit Organization. (In Persian).
Iranian Accounting Standards Development Committee. Standard No. 1: Presentation of Financial Statements. Revised (2018), Audit Organization. (In Persian).
Ivancevich, D. M., Ivancevich, S. H. & Hermanson, D. R. (2012), December. Material Weaknesses in Internal Control Related to the Statement of Cash Flows. CPA Journal: 29–33.
Jones, S. & Ratnatunga, J. (1997). The decision usefulness of cash flow statements by Australian reporting entities: some further evidence. British Accounting Review .29, 67–85
Kiaupaite-Grušniene V. & Alver, L. (2019). Comparability of statements of cash flows: Evidence from Baltic countries. Accounting and Management Information systems, 18(3): 307–329.
Kirkham, R. 2012. Liquidity Analysis Using Cash Flow Ratios and Traditional Ratios: The Telecommunications Sector in Australia. Journal of New Business Ideas & Trends. 10(1), 1–13.
McEnroe, J. (1989). Cash Flow Accounting Revisited: A Note on a Partial Replication of the Lee Study. Abacus 25(1): 56–60.
Mechelli, A. (2009). Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. Accounting in Europe, 6(2): 231–270.
Meklin, P. (2009). Audit in Tax-Funded and Market-Funded Activities - Theoretical Rationale for Differences and Similarities. In Heiskanen, J., Kihn, L. & Näsi, S. (Eds.) Perspectives on Accounting and Auditing. Tampere: Tampereen Yliopistopaino Oy - Juvenes Print, 56–69.
Mills, J. R. & Yamamura, J. H. (1998). The Power of Cash Flow Ratios. Journal of Accountancy, 186(4): 53–61.
Miranda-Lopez, J. E., & Nichols, L. M. (2012). The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence. Journal of International Accounting, Auditing and Taxation, 21(2), 198-208.
Mohammadrezaei, F., & Faraji, O. (2020). The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting. Accounting and Auditing Review, 26(1): 87-122. (In Persian).
Nasiri, M., & Yaghmaei Alishah, A. (2019). Accounting Restatements and Cash Holding Policy. Empirical Research in Accounting, 9(3), 123-142. (In persion). doi: 10.22051/jera.2018.19067.1931
Nazari, J., Kline, T. & Herremans, I. (2006). Conducting survey research in management accounting. In Hoque, Z. (Ed.) Methodological issues in accounting research: Theories and Methods. London: Spiramus Press Ltd, 7(3): 427–459.
Nguyen, D. D., & Nguyen, A. H. (2020). The impact of cash flow statement on lending decision of commercial banks: Evidence from Vietnam. Journal of Asian Finance, Economics and Business, 7(6): 85–93.
Noury, B., Hammami, H., Ousama, A. A., & Zeitun, R. (2020). The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context, Journal of Behavioral and Experimental Finance,28(2):25-42.
Nurnberg, H. (2006). The distorting effects of acquisitions and dispositions on net operating cash flow. Accounting Forum. 30(3), 209–226.
Penman, S. H. (2001). Financial statement analysis & security valuation. New York: McGraw-Hill Book Company, Inc.
Riistama, V. (1999). Theory and practice of auditing (2nd ed). Porvoo: WSOY.
Schilit, H. M. & Perler, J. (2010). Financial shenanigans (3rd ed). USA: McGrawHill.
Scott, W. R. (1997). Financial Accounting Theory. New Jersey: Prentice-Hall Inc
Sharma, D. S. & Iselin, E. R. 2003. The decision usefulness of reported cash flow and accrual information in a behavioral field experiment. Accounting and Business Research. 33(2), 123–135.
Siegel, M. A. (2006). Accounting shenanigans on the cash flow statement. CPA Journal, 76(3): 38–43.
Spiceland, J. D., Sepe, J. F., & Nelson, M. W. (2011). Intermediate accounting (6th ed.). New York, USA: The McGraw-Hill Companies Inc.
Steyn, B. W. & Hamman, W. D. (2003). Revamping the cash flow statement. Meditari Accountancy Research. 11, 181–198.
Subramaniam, N. (2006). Agency theory and accounting research: an overview of some conceptual and empirical issues. In Hoque, Z. (Ed.) Methodological Issues in Accounting Research: Theories and Methods. London: Spiramus Press Ltd: 55–81.
Troberg, P. (2007). IFRS and US GAAP. Gummerus Kirjapaino Oy.
Yap, C. (1997). Users' perceptions of the need for cash flow statements – Australian evidence. The European Accounting Review, 6 (4): 653–672.
Zimbelman, M. F., Albrecht, C. C., Albrecht, W. S., & Albrecht, C. O. (2012). Forensic accounting (4th ed.). South-Western, Cengage Learning.