1 Schroeder, R. G.; Clark Myrtle, W.; and J. M. Cathey (2008). Financial Accounting Theory and Analysis: Text and Cases, 9th Edition, John Wiley and Sons, Inc.
2 Ahmadi, V. (2014). “Investigating the Relationship between Some of Audit Quality Indicators and Company's Features with the lag in the Audit Report”, M. A. Thesis in Accounting, Shahid Chamran University of Ahwaz. [In Persian]
3 Owusu-Ansah, S. and S. Leventis (2006). “Timeliness of Corporate Annual Financial Reporting in Greece”, European Accounting Review, Vol. 15, No. 2, pp. 273-287.
4 Dogan, M.; Coskun, E.; and O. Celik (2007). “Is Timing of Financial Reporting Related to Firm Performance? An Examination on ISE Listed Company”, International Research Journal of Finance and Economic, No. 12, pp. 221-233.
5 Mahdavi, Gh. and M. Jamalian Pour (2011). “Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange”, Financial Accounting Research, No. 4, pp. 89-108. [In Persian]
6 Bamber, E. M.; Bamber, L. S.; and M. P. Schoderbek (1993). “Audit Structure and Other Determinants of Audit Report Lag: An Empirical Analysis”, Auditing: A Journal of Practice and Theory, Vol. 12, No. 1, pp. 1-23.
7 Givoly, D. and D. Palmon (1982). “Timeliness of Annual Earnings Announcements: Some Empirical Evidence”, The Accounting Review, Vol. 57, No. 3, pp. 486-508.
8 Wermert, J. G. J.; Dodd, L.; and T. A. Doucet (1997). “An Empirical Examination of Audit Reporting Lag Using Clienet and Cycle Firm Cycle Times Banks”, Quarterly Jounal of Business and Economics, Vol. 56, pp. 35-49.
9 Izadinia, N.; Fadvi, M.; and M. Amininia (2014). “Investigating the Effect of Complexity of Accounting and Transparency of Corporate Financial Reporting on Audit Report Lag”, Journal of Audit Science, Vol. 4, No. 18, pp. 87-103. [In Persian]
10 Leventis, S.; Weetman, P.; and C. Caramanis (2005). “Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange”, International Journal of Auditing, Vol. 9, No. 1, pp. 45-58.
11 Javaheri, E. (2006). “Sarbense-Oxely”, Hesabras, No. 35, pp. 83-85. [In Persian]
12 Schwartz, K. B. and B. S. Soo (1996). “The Association between Auditor Changes and Reporting Lags”, Contemporary Accounting Research, Vol. 13, No. 1, pp. 357-370.
13 Arens, A. and J. Loebbecke (2000). Auditing: An Integrated Approach, 4th Edition, Englewood Cliffs, NJ: Prentice-Hall.
14 Rashidi, M. (2012). “The Effect of Audit Quality on the Audit Fee of Companies”, M. A. Thesis in Accounting, Shahid Chamran University of Ahwaz. [In Persian]
15 Bozorg-asl, M. (2009). “On Independent Audit Fee”, Hesabdar, No. 210, p. 1 [In Persian]
16 Al-Harshani, M. O. (2008). “The Pricing of Audit Services: Evidence from Kuwait”, Managerial Auditing Journal, Vol. 7, No. 23, pp. 685-696.
17 Johnson, L. E. (1998). “Further Evidence on the Determinants of Local Government Audit Delay”, Journal of Public Budgeting, Accounting and Financial Management, Vol. 10, No. 3, pp. 375-397.
18 Houghton, K. A. and C. A. Jubb (1999). “The Cost of Audit Qualification: The Role of Non-Audit Services”, Journal of International Accounting, Auditing and Taxation, Vol. 8, No. 2, pp. 215-240.
19 Rubin, M. (1992). “Municipal Selection of a State or External Auditor for Financial Statement Audits”, Journal of Accounting and Public Policy, Vol. 11, No. 2, pp. 155-178.
20 Moien, M. (2008). Persian Encyclopaedia, 11th Edition, Tehran: Sarayesh Publications. [In Persian]
21 Kirk, D. L.; Block, F. E.; March, J. W.; Morgan, R. A.; Mosso, D.; Sprouse, R. T.; and R. E. Walters (1980). “Statement of Financial Accounting Concepts Qualitative Characteristics of Accounting Information”, Journal of Accounting, Vol. 150, No. 2, pp. 105-120.
22 Henderson, B. C. and S. E. Kaplan (2000). “An Examination of Audit Reporting Lag for Banks: A Panel Data Approach?”, Auditing: A Journal of Practice and Theory, Vol. 19, No. 2, pp. 159-174.
23 Kross, W. and D. Schroeder (1984). “An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns”, Journal of Accounting Research, Vol. 22, No. 1, pp. 153-176.
24 Knechel, W. R. and J. L. Payne (2001). “Additional Evidence Audit Report Lag, Auditing”, Auditing: A Journal of Practice and Theory, Vol. 20, No. 1, pp. 137-146.
25 Jaggi B. and J. Tsui (1999). “Determinants of Audit Report Lag: Further Evidedence from Hong Kong”, Accounting and Business Research, Vol. 30, No. 1, pp. 17-28.
26 Adzrin, R. and R. Ahmad (2003). “Audit Delay and Timeliness of Corporate Reporting: Malaysian Evidence”, Working Paper, University of Technology Malaysian. Available at: http://www.researchsate.net/publicatio.[Online] [11 March 2014]
27 Ho-Young, L. and J. Geum-Joo (2008). “Determinants of Audit Report Lag: Evidence from Korea - An Examination of Auditor-Related Factors”, The Journal of Applied Business Research, Vol. 24, No. 2, pp. 87-104.
28 Ahmed, A. and M. D. Hossain (2010). “Audit Report Lag: A Study of the Bangladeshi Listed Companies”, ASA University Review, Vol. 4, No. 2, pp. 49-56.
29 Tanyi, P.; Raghunandan, K.; and A. Barua (2010). “Audit Report Lags after Voluntary and Involuntary Auditor Change”, Accounting Horizons, Vol. 24, No. 4, pp. 671-688.
30 Ahsan, H. and M. D. Bhuiyan (2011). “Audit Firm Industry Specialization and the Audit Report Lag”, Journal of International Accounting, Auditing and Taxation, Vol. 20, No. 1, pp. 33-44.
31 Chen, F.; Hou, Y.; Richardson, G.; and M. Ye (2012). “Auditor Industry Expertise and the Timeliness and Usefulness of Litigation Loss Contingency Disclosures”, Available at: www.ssrn.com. [Online] [11 March 2014].
32 Kennedy, M.; Emmanuel, E.; and J. Ohiorenuan (2012). “Determinants of Audit Delay in Nigerian Companies: Empirical Evidence”, Research Journal of Finance and Accounting, Vol. 3, No. 6, pp. 46-54.
33 Kam, W. L. and C. Cheuk (2005). “Audit Report Lag, Audit Partner Rotation and Audit Firm Rotation: Evidence from Australia”, Social Science Electronic Publishing, Available at: http://ssrn.com/abstract =783684. [Online] [11 March 2014]
34 Ahmad, A. C. and S. Abidin (2012). “Auditor Industry Specialism and Reporting Timeliness”, Procedia - Social and Behavioral Sciences, Vol. 65, No. 3, pp. 873-878.
35 Alkhatib, K. and Q. Marjib (2012). “Audit Reports Timeliness: Empirical Evidence from Jordan”, Social and Behavioral Sciences, Vol. 62, No. 24, pp. 1342-1349.
36 Badri, A. and H. Alikhani (2007). “Determinants of Audit Report Lag, the Decomposition Process CCT and FCT”, Payam Modiriat, Nos. 21 and 22, pp. 83-118. [In Persian]
37 Barzide, F. and M. Moayyeri (2008(. “The Effective Factors on Audit Report Timeliness”, Empirical Studies in Financial Accounting Quarterly, No. 16, pp. 43-69. [In Persian]
38 Moradi, M. and M. Pourhosseini (2009). “Investigating the Relationship between Financial and Non-Financial Characteristics and Duration of Executing and Completing Audit Operations”, Journal of Accounting Research, No. 1, pp. 168-185. [In Persian]
39 Alavi Tabari, S. H. and Z. Aref-manesh (2013). “Investigating the Relationship between Auditor Industry Specialization and Audit Report Lag”, Journal of Accounting Knowledge, No. 14, pp. 7-32. [In Persian]
40 Behrouzi, A.; Banimahd, B.; and A. Soleymani (2013). “Audit Fees and Timeliness of Accounting Information: Evidence from Iran”, Journal of Basic and Applied, Scientific Research, Vol. 3, No. 6, pp. 481-487.
41 Dadashi, I.; Asghari, M.; Zareie, S.; and M. Jafari-baie (2013). “Investigating the Effect of Capital Structure and Financing on the Technical Efficiency of Pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 2, No. 1, pp. 1-19. [In Persian]
42 Salehi, M.; Valipour, H.; and F. Akhtarshenas (2013). “Investigating the Effect of the Type of Auditing Report on Financing (Borrowing from Banks) of Pharmaceutical Products and Materials Industry Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 2, No. 1, pp. 35-56. [In Persian]
)