Agoglia, C. P., T. S. Doupnik. and G. T. Tsakumis. 2011. Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions. The Accounting Review 86(3): 747–767.
اسکندر، هدی و صافدل، عرفان. (1403)، فرآیند افشای مسائل عمده حسابرسی در گزارش حسابرس: نظریه دادهبنیاد، پژوهش های تجربی حسابداری، سال چهاردهم، شماره 3، صص 45-74.
Asbahr, K., and K. Ruhnke. 2019. Real effects of reporting key audit matters on auditors’ judgment and choice of action. International Journal of Auditing, 23(2): 165–180.
افخمی، محمد و فاضلی، نقی. (1403)، تاثیر افشای مسائل عمده حسابرسی در گزارش حسابرس مستقل بر حقالزحمه حسابرسی و تاخیر در صدور گزارش حسابرس، نشریه پژوهشهای حسابرسی حرفهای، سال چهارم، شماره 15، صص 8-29.
Ashton, R. H. 1992. Effects of justification and a mechanical aid on judgment performance. Organizational Behavior and Human Decision Processes, 52(2): 292–306.
آقایی، محمدعلی؛ رضا زاده، جواد؛ اسماعیلی نسب، مریم؛ میرهادی، سید امیرحسین. (1401)، بررسی عوامل روانشناسی تاثیرگذار بر قصد فردی در هر یک از روشهای مدیریت سود: کاربست تئوری رفتار برنامه ریزی شده، نشریه حسابداری ارزشی و رفتاری، دوره هفتم، شماره 14، صص ۲۸۹-۳۲۵
Backof, A. G. K. Bowlin. and B. M. Goodson. 2022. The importance of clarification of auditors, responsibilities under the new audit reporting standards, contemporary accounting research 18 (1): 10-23
قائمی، محمدحسین؛ براز، ملیکا؛ شاهسوند، منیره. (1403)، بررسی محتوا و عوامل مؤثر بر افشای مسائل عمده حسابرسی: نخستین سال اجرای استاندارد 701 حسابرسی در ایران، بررسیهای حسابداری و حسابرسی، سال سی و یکم، شماره 1، صص 154-181.
Bédard, J., N. Gonthier-Besacier. and A. Schatt. 2019. Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France. AUDITING: A Journal of Practice & Theory 38(3): 23–45.
حیدری، زهره و مشایخ، شهناز. (1404)، پیامدهای افشای مسائل عمده حسابرسی بر قضاوت و تصمیمگیری سرمایهگذاران، پژوهش های تجربی حسابداری، سال پانزدهم، شمار 1، صص 53-84.
Boolaky, P. K., and R. Quick. 2016. Bank Directors’ Perceptions of Expanded Auditor’s Reports. International Journal of Auditing 20(2): 158–174.
ختن لو، محسن؛ عبدی، مصطفی؛ کاظمی علوم، مهدی. (1403)، تاثیر تنوع جنسیتی شریک موسسه حسابرسی بر افشای مسائل عمده حسابرسی، نشریه حسابداری ارزشی و رفتاری، سال نهم، شماره 19، صص 47-78.
Bozanic, Z., D. T. Roulstone. and A. Van Buskirk. 2018. Management earnings forecasts and other forward-looking statements. Journal of Accounting and Economics 65(1): 1–20.
ختن لو، محسن؛ کاظمی علوم، مهدی؛ نادری، محمد. (1404)، دیدگاه حسابرسان درباره نحوه افشای مسائل عمده حسابرسی در گزارش حسابرس مستقل، فصلنامه بررسیهای حسابداری و حسابرسی، سال سی و دوم، شماره 120، صص 310-342.
Brasel, K., M. M. Doxey. J. H. Grenier. and A. Reffett. 2016. Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability. The Accounting Review 91(5): 1345–1362.
شاهسوند، منیره؛ حبیبی، هژیر؛ حسینی، محمدصادق. (1404)، ارزیابی پس از اجرای استاندارد حسابرسی 701 در سطح صنایع: زمان صدور گزارش حسابرسی مستقل، نشریه پژوهشهای حسابرسی حرفه ای، سال پنجم، شماره 20، صص 142-167.
Camacho-Miñano, M. M., N. Muñoz-Izquierdo. M. Pincus. and P. Wellmeyer. 2024. Are key audit matter disclosures useful in assessing the financial distress level of a client firm? The British Accounting Review 56(2): 101200.
Cameran, M., and D. Campa. 2025. Key audit matters as insights into auditors’ professional judgement: Evidence from the European :union:. Journal of Accounting and Public Policy 51: 107311.
Campbell, J. L., H. Chen. D. S. Dhaliwal. H. Lu. and L. B. Steele. 2014. The information content of mandatory risk factor disclosures in corporate filings. Review of Accounting Studies 19(1): 396–455.
Carcello, J. V. 2012. What do investors want from the standard audit report? The CPA Journal 82(1): 22–28.
Carver, B., L. Muriel. and B. S. Trinkle. 2023. Does the reporting of critical audit matters affect nonprofessional investors’ perceptions of auditor credibility, information overload, audit quality, and investment risk?. Behavioral Research in Accounting 35(1): 21-44.
Carver, B. T., and B. S. Trinkle. 2017. Nonprofessional investors’ reactions to the PCAOB's proposed changes to the standard audit report. Available at SSRN 2930375.
Cassell, C. A., L. A. Myers. and T. A. Seidel. 2015. Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management. Key Takeaways and Overarching Themes: A Foreward 2014 AOS Conference on Accounting Estimates Special Issue 46: 23–38.
Christensen, B. E., S. M. Glover. and C. J. Wolfe. 2014. Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors’ Decision to Invest? AUDITING: A Journal of Practice & Theory 33(4): 71–93.
Church, B. K., R. Lynn Hannan. and X. J. Kuang. 2014. Information Acquisition and Opportunistic Behavior in Managerial Reporting. Contemporary Accounting Research 31(2): 398–419.
Cohen, J. R., G. Krishnamoorthy. M. Peytcheva and A. M. Wright. 2013. How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment? Accounting Horizons 27(3): 579–601.
Cohen, D., A. Dey, and T. Lys. ۲۰۰۵. The Sarbanes Oxley Act of ۲۰۰۲: Implications for Compensation Structure and Risk-Taking Incentives of CEOs. Working paper, New York University, The University of Chicago, and Northwestern University.
Dhull, S., N. Gonthier-Besacier. and T. Jérôme. 2025. Key audit matters disclosures from a legitimacy perspective: A European analysis. The British Accounting Review, 101700.
Elliott, W. B., K. Fanning. and M. E. Peecher. 2020. Do investors value higher financial reporting quality, and can expanded audit reports unlock this value? The Accounting Review 95 (2): 141–165.
Evans, J. H., R. L. Hannan. R. Krishnan. and D. V. Moser. 2001. Honesty in Managerial Reporting. The Accounting Review 76(4): 537–559.
Fields, T. D., T. Z. Lys. and L. Vincent. 2001. Empirical research on accounting choice. Journal of Accounting and Economics 31(1): 255–307.
Ford, J. K., and E. Weldon. 1981. Forewarning and Accountability. Personality and Social Psychology Bulletin 7(2): 264–268.
Gaynor, L. M., L. S. McDaniel. and T. L. Neal. 2006. The Effects of Joint Provision and Disclosure of Nonaudit Services on Audit Committee Members' Decisions and Investors' Preferences. The Accounting Review 81(4): 873–879.
Gimbar, C., B. Hansen. and M. E. Ozlanski. 2016. The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability. The Accounting Review 91(6): 1629–1646.
Gold, A., M. Heilmann. C. Pott. and J. Rematzki. 2020. Do key audit matters impact financial reporting behavior? International Journal of Auditing 24(2): 232–244.
Gutierrez, E., M. Minutti-Meza. K. W. Tatum. and M. Vulcheva. 2018. Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies 23(4): 1543–1587.
Hirshleifer, D., and S. H. Teoh. 2003. Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics 36 (1–3): 337–386.
Hirst, D. E., and P. E. Hopkins. 1998. Comprehensive Income Reporting and Analysts’ Valuation Judgments. Journal of Accounting Research 36: 47–75.
Hope, O.-K., D. Hu, and H. Lu. 2016. The benefits of specific risk-factor disclosures. Review of Accounting Studies, 21(4): 1005–1045.
IAASB .2015. International standard on auditing (ISA) 701, communicating key audit matters in the independent Auditor's report. New York, N.Y.
Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3(4): 305–360.
Kachelmeier, S. J., J. J. Schmidt. and K. Valentine. 2017. The disclaimer effect of disclosing critical audit matters in the auditor’s report. Working Paper, University of Texas at Austin.
Kachelmeier, S. J., D. Rimkus. J. J. Schmidt and K. Valentine. 2020. The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty. Contemporary Accounting Research 37(4): 2186–2212.
Katz, D. 2013. Robust auditor reports lure investors. CFO Magazine
Köhler, A., N. Ratzinger-Sakel. and J. Theis. 2020. The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors. Accounting in Europe 17(2): 105–128.
Kotowitz, Y. 2008. Moral hazard. In The new Palgrave dictionary of economics (Living ed.). New York: Palgrave Macmillan.
Kravet, T., and V. Muslu. 2013. Textual risk disclosures and investors’ risk perceptions. Review of Accounting Studies 18(4): 1088–1122.
Mero, N. P., and S. J. Motowidlo. 1995. Effects of rater accountability on the accuracy and the favorability of performance ratings. Journal of Applied Psychology 80(4): 517–524.
Lee, Y.J., K. R. Petroni. and M. Shen. 2006. Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers. Contemporary Accounting Research 23(3): 655–692.
Lennox, C. S., J. J. Schmidt and A. Thompson. 2019. Are expanded audit reports informative to investors? Evidence from the U.K. SSRN Electronic Journal. Working paper.
Libby, T., S. E. Salterio. and A. Webb. 2004. The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment. The Accounting Review 79(4): 1075–1094.
Moroney, R., S.Y. Phang and X. Xiao. 2021. When Do Investors Value Key Audit Matters? European Accounting Review 30(1): 63–82.
PCAOB. 2017. The auditor's report on an audit of financial statements when the auditor expresses an unqualified opinion and related amendments to PCAOB standards. PCAOB Release No. 2017-001. Retrieved from https://pcaobus.org/Rulemaking/Docket034/2017001- auditors-report-final-rule.pdf
Pitesa, M., and S. Thau, 2013. Masters of the universe: How power and accountability influence self-serving decisions under moral hazard. Journal of Applied Psychology 98(3): 550–558.
Ramanna, K. 2008. The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting. Economic Consequences of Alternative Accounting Standards and Regulation 45(2): 253–281.
Ramanna, K., and R. L. Watts. 2012. Evidence on the use of unverifiable estimates in required goodwill impairment. Review of Accounting Studies 17(4): 749–780.
Rapley, E. T., J. C. Robertson. and J. L. Smith. 2021. The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments. Journal of Accounting and Public Policy 40(5): 106847.
Reid, L. C., J. V. Carcello. C. Li. and T. L. Neal. 2019. Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom. Contemporary Accounting Research 31(4): 1501-1539.
Rose, J. M., C. R. Mazza. C. S. Norman. and A. M. Rose. 2013. The influence of director stock ownership and board discussion transparency on financial reporting quality. Accounting, Organizations and Society 38(5): 397–405.
Rose, J. 2017. Manipulation and attention checks in behavioral accounting research. T. Libby, and L. Thorne eds; The Routledge Companion to Behavioural
Accounting Research (Routledge, New York, NY): 125–133.
Rozelle, R. M., and J. C. Baxter. 1981. Influence of role pressures on the perceiver: Judgments of videotaped interviews varying judge accountability and responsibility. Journal of Applied Psychology 66(4): 437–441.
Rus, D., D. van Knippenberg. and B. Wisse. 2012. Leader power and selfserving behavior: The Moderating Role of Accountability. The Leadership Quarterly 23(1): 13–26.
Siegel-Jacobs, K., and J. F. Yates. 1996. Effects of Procedural and Outcome Accountability on Judgment Quality. Organizational Behavior and Human Decision Processes 65(1): 1–17.
Sirois, L. P., J. Bédard. and P. Bera. 2018. The Informational Value of Key Audit Matters in the Auditor’s Report: Evidence from an Eye-Tracking Study. Accounting Horizons 32(2): 141–162.
Turner, J. L., T. J. Mock. P. J. Coram. and G. L. Gray. 2010. Improving Transparency and Relevance of Auditor Communications with Financial Statement Users. Current Issues in Auditing 4(1): 1-8.
Tetlock, P. E. 1983. Accountability and complexity of thought. Journal of Personality and Social Psychology 45(1): 74–83.
Tetlock, P. E. 1985. Accountability: A Social Check on the Fundamental Attribution Error. Social Psychology Quarterly 48(3): 227–236.
Tetlock, P. E., and R. Boettger. 1989. Accountability: A social magnifier of the dilution effect. Journal of Personality and Social Psychology 57(3): 388–398.
Tetlock, P. E., and J. I. Kim. 1987. Accountability and judgment processes in a personality prediction task. Journal of personality and social psychology 52(4): 700.
Tetlock, P. E., and J. S. Lerner. 1987. The social contingency model: Identifying empirical and normative boundary conditions on the error-and bias portrait of human nature. In S. Chaiken, & Y. Trope (Eds.), Dual process models in social psychology. New York, NY: Guilford Press.
Tysiac, K. 2014. Preparers oppose PCAOB's plan for more auditor disclosures. Retrieved from https://www.journalofaccountancy.com/news/ 2014/jan/20149360.html
Wee Goh, B., J. Lee. D. Li. and M. Wang. 2024. Informativeness of Key Audit Matters: Evidence from China. A Journal of Practice & Theory 43 (3): 139–164.
حسابداری ارزشی و رفتاری