@incollection{,
	
					
					
					507A10BA6CE0DC16C74CD41362708F16
					,
	note={The Survey of the Relationship between Auditing Quality and the Profitability in the Companies Accepted in Tehran's Exchange Market D 2015 The Survey of the Relationship between Auditing Quality and the Profitability in the Companies Accepted in Tehran's Exchange Market}
				,
	author={{GholamrezaRahimi} and {Tehran University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1542542
}

@incollection{b0,
	
	
		,
	title={{the role of independent auditor in the reduction of the optional accrual items}}
		,
	author={{
			Sayyedi SayyedEbrahimi Kord Lor
		} and {
			Aziz
		}}
		
	
	
		,
	booktitle={{accounting and auditing surveys}}
				
			,
	year={2008}
			15
		
	

}

@book{b1,
	
	
		,
	title={{a short look at the auditing quality structure problems in Iran}}
		,
	author={{
			AhmadzadehTaha
		}}
		
			,
	year={2012}
		
	

}

@incollection{b2,
	
	
		,
	title={{the effect of the auditing quality on the stock market future returns of the companies accepted in the Securities exchange market", the auditing and accounting surveys}}
		,
	author={{
			MohammadrezaAhmadi
		} and {
			KamranJaali
		}}
		
	
	
		,
	journal={{Management Dep.,Teharn Univ. Review}}
		
			24
			,
	year={2013}
		
	

}

@book{b3,
	
	
		,
	title={{auditing principles 1" Auditing ORG}}
		,
	author={{
			ArbabsoleymaniAbbas
		} and {
			MahmoodNafari
		}}
		
		
			,
	year={september 2009}
			87
		
	

}

@incollection{b4,
	
	
		,
	title={{auditing quality}}
		,
	author={{
			AsadiMorteza
		} and {
			MajidDarabi
		}}
		
	
	
		,
	journal={{Auditor Journal}}
		
			62
			,
	year={2012}
		
	

}

@book{b5,
	
	
		,
	title={{the relationship between the auditor tenure period and the profit management}}
		,
	author={{
			MoosaBozorgasl
		} and {
			HamidrezaShayestehmand
		}}
		
		
			,
	year={2011}
		
	
	,
	note={seasonal oftehran Securities Exchange Market}

}

@book{b6,
	
	
		,
	title={{the theory of profit management" seasonal of accounting researches, 2 nd year}}
		,
	author={{
			AThaqafi
		} and {
			ArminPooryanasab
		}}
		
		
			,
	year={2010}
		
	

}

@book{b7,
	
	
		,
	title={{the auditing quality from the theoretical and experimental researches perspective, periodical of formal accounting}}
		,
	author={{
			YeganeHassas
		} and {
			RezaYahya
		} and {
			Ghanbaryan
		}}
		
		
		
			,
	year={2006}
		
	

}

@book{b8,
	
	
		,
	title={{the factors influencing the independence and the competencies of the members of Iran's formal accountants society in the offering of testimonial}}
		,
	author={{
			HassasyeganehYahya
		} and {
			AliJafari
		}}
		
		
			,
	year={2005}
		
	

}

@incollection{b9,
	
	
	
	
		,
	booktitle={{Nonahal Nahr Aliakbar et al, 2010, the survey of the relationship between the audit quality and the accruals reliability, the accounting and auditing studies of the management department of Tehran Univ}}
				
			17
		
	

}

@book{b10,
	
	
		,
	author={{
			BArel
		} and {
			RGBrody
		} and {
			KPany
		}}
		
		
		,
	title={{Audit firm rotation and audit75}}
				
			,
	year={2005}
			
		
	

}

@incollection{b11,
	
	
		,
	title={{Mandatory rotation of company auditors: A critical examination}}
		,
	author={{
			BArrunada
		} and {
			CPaz-Ares
		}}
		
	
	
		,
	journal={{International Review of Law and Economics}}
		
			17
			1
			
			,
	year={1997}
		
	

}

@incollection{b12,
	
	
		,
	author={{
			CLBecker
		} and {
			MLDefond
		} and {
			JJiambalvo
		} and {
			KRSubramanyam
		}}
		
		
		
	
	
		,
	booktitle={{The Effect of Audit Quality on Earning Management}}
				
			,
	year={1998}
			15
			
		
	

}

@incollection{b13,
	
	
		,
	title={{The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms}}
		,
	author={{
			DCBurgstahler
		} and {
			LHail
		} and {
			CLeuz
		}}
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			81
			5
			
			,
	year={2006}
		
	

}

@book{b14,
	
	
		,
	title={{Evidence on (the lack of) Audit -quality. Differentiation in the Private Client Segment of the Belgian Audit Market}}
		,
	author={{
			HVBauwhede
		} and {
			MarleenWillekens
		}}
		
		
	

}

@incollection{b15,
	
	
		,
	title={{}}
	
	
		,
	journal={{European Accounting Review}}
		
			13
			3
			
			,
	year={2004}
		
	

}

@incollection{b16,
	
	
		,
	title={{Board characteristics and audit fees}}
		,
	author={{
			JCarcello
		} and {
			DHermanson
		} and {
			TNeal
		} and {
			RRiley
		}}
		
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			19
			
			,
	year={2002}
		
	

}

@incollection{b17,
	
	
		,
	title={{Audit Quality and Earnings Management for Taiwan IPO Firms}}
		,
	author={{
			KChen
		} and {
			LKLin
		} and {
			JZhou
		}}
		
		
	
	
		,
	journal={{Managerial Accounting Journal}}
		
			20
			1
			
			,
	year={2005}
		
	

}

@book{b18,
	
	
		,
	title={{Audit partner tenure, audit firm tenure and discretionary accruals; does long auditor tenure impair earning quality?working paper}}
		,
	author={{
			Chen
		} and {
			YCLin
		}}
		
		
			,
	year={2004}
		
		
			Hong Kong University of Science and Technology
		
	

}

@book{b19,
	
	
		,
	title={{Audit Firm Size and Perception of Audit Quality: Evidences from a competitive Audit market in china}}
		,
	author={{
			ChuntaoLi
		} and {
			FrankMsong
		} and {
			SonidMlwong
		}}
		
		
		
			,
	year={2007}
			
		
	

}

@incollection{b20,
	
	
		,
	title={{Discretionary accruals, audit firm tenure and audit-partner tenure: Empirical evidence from Taiwan}}
		,
	author={{
			WChi
		} and {
			HHuang
		}}
		
	
	
		,
	journal={{Journal of 33. Deltas G, Doogar R. Product and Cost Differentiation by Large Audit Firms}}
		
			
			,
	year={2005. 2004}
		
	

}

@incollection{b21,
	
	
		,
	title={{Auditor Size and Audit Quality}}
		,
	author={{
			LEDeangelo
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			3
			3
			
			,
	year={1981}
		
	

}

@incollection{b22,
	
	
		,
	title={{Earnings Management in An Overlapping Generations Model}}
		,
	author={{
			RDye
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			26
			
			,
	year={1988}
		
	

}

@incollection{b23,
	
	
		,
	title={{Auditor tenure and the ability to meet or beat earnings forecasts}}
		,
	author={{
			LRDavis
		} and {
			BSoo
		} and {
			GTrompeter
		}}
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			26
			2
			
			,
	year={2009}
		
	

}

@book{b24,
	
	
		,
	title={{Auditor tenure, auditor independence and earnings management Working Paper}}
		,
	author={{
			LRDavis
		} and {
			BSoo
		}}
		
		
			,
	year={2002}
			,
	address={Boston College; Boston, MA}
		
	

}

@incollection{b25,
	
	
		,
	title={{Earnings Management To Exceed Thresholds}}
		,
	author={{
			FDegeorge
		} and {
			JPatel
		} and {
			RZeckhauser
		}}
		
		
	
	
		,
	journal={{Journal of Business}}
		
			72
			
			,
	year={1999}
		
	

}

@incollection{b26,
	
	
		,
	title={{The Role of Big Six Auditors in the Credible Reporting of Accruals}}
		,
	author={{
			JRFrancis
		} and {
			ELMaydew
		} and {
			HCSparks
		}}
		
		
	
	
		,
	journal={{Auditing: A Journal of Practice and Theory}}
		
			18
			
			,
	year={1999}
		
	

}

@book{b27,
	
	
		,
	title={{Comparing. the Auditor Quality of Arthur Andersen to that of the Big 4: API: Volume six}}
		,
	author={{
			RFuerman
		}}
		
			,
	year={2006}
			
		
	

}

@book{b28,
	
	
		,
	title={{Financial Statement Analysis -A Practitioner's Guide}}
		,
	author={{
			MFridson
		} and {
			FAlvarez
		}}
		
		
			,
	year={2002}
			,
	publisher={John Wiley & Sons}
			,
	address={New York}
		
		
			University Edition
		
	
	,
	note={3rd Ed}

}

@incollection{b29,
	
	
		,
	title={{Auditor Tenure and Perceptions of Audit Quality}}
		,
	author={{
			AGhosh
		} and {
			DMoon
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			80
			2
			
			,
	year={2005}
		
	

}

@incollection{b30,
	
	
		,
	title={{Acquirers Abnormal Returns, Audit Firm Size and the Small Auditor Clientele Effect}}
		,
	author={{
			HenockLouis
		}}
	
	
		,
	journal={{Journal of accounting}}
		
			2005
		
	

}

@incollection{b31,
	
	
		,
	title={{The Voluntary Choice of an Audit of any Level of Quality}}
		,
	author={{
			HayDavid
		} and {
			DavisDavid
		}}
		
	
	
		,
	journal={{Journal of accounting research}}
		
			5
			30
			,
	year={2002}
		
	

}

@book{b32,
	
	
		,
	author={{
			AHunt
		} and {
			S EMoyer
		} and {
			TShevlin
		}}
		
		
		,
	title={{Earnings Volatility, Earnings and Equity}}
				
			,
	year={1997}
		
	

}

@incollection{b33,
	
	
		,
	title={{Audit-firm tenure and the quality of financial Reports}}
		,
	author={{
			VEJanuary ; Johnson
		} and {
			IKKhurana
		} and {
			JKReynolds
		}}
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			19
			,
	year={2002}
		
	
	,
	note={Working Paper.42}

}

@book{b34,
	
	
		,
	title={{Audit Quality: Earnings Management in the Context of the 1997 Asian Crisis}}
		,
	author={{
			JubbJohl
		} and {
			Houghton
		}}
		
		
			,
	year={2003}
		
	

}

@incollection{b35,
	
	
		,
	title={{Mandatory audit firmrotation and audit quality}}
		,
	author={{
			ABJackson
		} and {
			MMoldrich
		} and {
			PRoebuck
		}}
		
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			23
			5
			
			,
	year={2008}
		
	

}

@book{b36,
	
	
		,
	title={{Fraud Window Dressing and Negligence in Financial Statement}}
		,
	author={{
			IKellog
		} and {
			LBKellog
		}}
		
		
			,
	year={1991}
			,
	publisher={McGrow Hi}
			,
	address={Colorado}
		
	

}

@incollection{b37,
	
	
		,
	title={{Earnings management and firm financial motives: A financial investigation of UK lited firms}}
		,
	author={{
			MKirschenheiter
		} and {
			NDMelumad
		}}
		
	
	
		,
	journal={{International Review of Financial Analysis}}
		
			18
			
			,
	year={2002. June. 2009}
		
	
	,
	note={Working Paper 51}
	,
	note={Earnings Quality and Smoothing, Draf t}

}

@incollection{b38,
	
	
		,
	title={{Audit Pricing, quality of earning and board independence: The Cose of the Athens stock exchange}}
		,
	author={{
			SLeventis
		} and {
			PEDimitropoulos
		}}
		
	
	
		,
	journal={{International Journal of Cardiology}}
		
			26
			
			,
	year={2010}
		
	

}

@book{b39,
	
	
		,
	author={{
			DLi
		}}
		
		,
	title={{Auditor tenure and accounting conservatism}}
				
			,
	year={2007}
		
	

}

@book{b40,
	
	
		,
	title={{Available At Http://Www. See. Gov / News/ Speeches / Spch220}}
		,
	author={{
			ALevitt
		}}
		
			,
	year={1998}
		
	
	,
	note={the Numbers Game, Unpublished Remarks. Txt}

}

@incollection{b41,
	
	
		,
	title={{Exploring the Term of the Auditor-client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?}}
		,
	author={{
			JNMyers
		} and {
			LAMyers
		} and {
			TCOmer
		}}
		
		
	
	
		,
	journal={{Accounting Review}}
		
			78
			
			,
	year={2003}
		
	

}

@book{b42,
	
	
		,
	title={{The Financial Numbers Game -Detecting Creative Accounting Practices}}
		,
	author={{
			CWMulford
		} and {
			EEComiskey
		}}
		
		
			,
	year={2002}
			,
	publisher={John Wiley & Son}
			,
	address={New York}
		
	

}

@book{b43,
	
	
		,
	title={{Mandatory audit firm turnover, financial reporting quality, and client bargaining power: the case of Arthur Andersen Accounting Horizons}}
		,
	author={{
			ALNagy
		}}
		
			,
	year={2005}
			19
			
		
	

}

@book{b44,
	
	
		,
	title={{Earning Management, Accounting Horizons}}
		,
	author={{
			KSchipper
		}}
		
			,
	year={1989. Dec}
			
		
	

}

@incollection{b45,
	
	
		,
	title={{An Analysis of Auditor Litigation and Audit Service Quality}}
		,
	author={{
			ZPalmrose
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			64
			1
			
			,
	year={1988}
		
	

}

@incollection{b46,
	
	
		,
	title={{An Analysis of the Factors Associated with Lawsuits Against Public Accountants}}
		,
	author={{
			KSPierre
		} and {
			JAAnderson
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			59
			2
			
			,
	year={1984}
		
	

}

@book{b47,
	
	
		,
	author={{
			WRScott
		}}
		,
	title={{Financial Accounting Theory}}
				Scarborough
		
			,
	publisher={Prenting Hall}
			,
	year={1997}
		
	

}

@incollection{b48,
	
	
		,
	title={{Earnings Management and Audit Quality in Europe: from the Private Client Segment}}
		,
	author={{
			BTendello
		} and {
			AVanstraelen
		}}
		
	
	
		,
	journal={{European Accounting Review}}
		
			17
			3
			
			,
	year={2008}
		
	

}