Abdolmohammadi, M. J., Read, W. J. (2010). Corporate Governance Ratings and Financial Restatements: Pre and Post Sarbanes-Oxley Act . Journal of Forensic & Investigative Accounting, 2(1): 1-44.
Aghaei, M. & Chalaki, P. (2010). Studding the Relationship between Corporate Governance attributes and the Information Content of Accounting Earnings: The Role of Earnings Management. Iranian journal of management sciences, 4 (16): 27-58. (in Persian)
Agrawal, A. & Chadha, S. (2005). Corporate Governance and Accounting Scandals. Journal of Law and Economics. 48(2): 371-406.
Alves, S. (2012). Ownership Structure and Earnings Management: Evidence from Portugal. Australasian Accounting Business and Finance Journal, 6 (1): 47-57.
Audit organization. (2010).Accounting standards. Accounting standards setting committee, Tehan. (in Persian)
Baber, R. B., Liang, L. & Zhu, Z (2012). Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements, American Accounting Association, 26(2): 219-237.
Bolo, GH. Moameni, S. (2012). Relationship between financial restatement statement and earnings management and earnings quality: Evidence from Tehran Stock Market. Master's thesis, Tehran, Allameh Tabatabai University. (in Persian)
Flanagan, D.J. (2008). An overview of accounting restatement activity in the United States. International Journal of Commerce and Management, 18 (4): 363-381
GAO. (2002). Financial statement restatements; trends, market impacts, regulatory responses, and remaining challenges. Report to the chairman, committee on banking, housing, and urban affairs, U.S. Senate.
GAO. (2006). Financial restatements; update of public company trends, market impacts, and regulatory enforcement activities. Report to the chairman, committee on banking, housing, and urban affairs, U.S. Senate.
Ghalibafasl, H. & Rezaei, F. (2009). A Study of the Relationship between Board Composition and Firm Performance in TSE.Journal of financial research, 9 (2) (in Persian)
Hassas Yeganeh, Y. & Baghomiyan, R. (2006). Corporate Governance and Financial Reporting Quality. CPA Journal,
45-86. (in Persian
Hassas Yeganeh, Y . & Nadighomi, V. (2007). The role of transparency in the effectiveness of corporate governance. Auditor magazine
, 21(179): 32-37.
Marcdiukaityte, D., Szewczyk, S.H. & Vama, R. (2009). Voluntary vs. Forced Financial Restatements: The Role of Board Independence. Financial Analysts Journal
, 65(5). Available at SSRN: http://ssrn.com/abstract=1484824
, M., Hoseini
, A. & Heidari, H.
(2013). Investigation of the Effects of Ownership Structure on Firms Value: Evidence from Tehran Stock Market.Journal of financial research, 15 (1):
129-148. (in Persian
Nikbakht, M. & Rafiei, A. (2012). A model of effective factors in financial restatements in Iran. Journal of accounting knowledge, 3(9): 167-194.
Sajjadi, H. (2005). The annual adjustments of the financial statements related to Stock price, and life-size of the firms listed in the Tehran Stock Exchanged.Quarterly Journal of Quantitative Economics, 1(1): 63-87. (in Persian)
Shamsul-Nahar, A. (2010). Financial restatements and corporate governance among Malaysian listed companies. Managerial Auditing Journal, 25(6): 526-552.
Shariatpanahi, M. & Kazemi, H. (2011). Model to assess the effects of restatement of financial statements in the information content of earnings. PHD thesis, Tehran, Allameh Tabatabai University. (in Persian)
Shelton, S.W., Owens-Jackson, L.A., Robinson, D.R. (2011). IFRS and U.S. GAAP: Assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets, Advances in Accounting, incorporating Advances in International Accounting Journal, 27 (1): 187-192.