ابراهیمی کردلر، علی، جوانی قلندری، موسی و گنجی، کیانوش. (1395). تأثیر انحصار یا رقابت صنعت بر قیمت گذاری خدمات حسابرسی مستقل. مطالعات تجربی حسابداری مالی، 16-3(52)، 149-178.
پورحیدری، امید و فروغی، عارف. (1398). بررسی تأثیر نفوذ مدیرعامل بر کیفیت افشای اطلاعات حسابداری. مطالعات تجربی حسابداری مالی، 15(61)، 27-53.
پورحیدری، امید و گلمحمدی شورکی، مجتبی. (1394). سنجش رقابت در بازار خدمات حسابرسی از طریق بررسی چسبندگی حق الزحمه حسابرسی. مطالعات تجربی حسابداری مالی، 12(47)، 1-21.
توانگر حمزه کلایی، افسانه و اسکافی اصل، مهدی. (1397). ارتباط بین قدرت مدیرعامل، ویژگیهای کمیته حسابرسی و کیفیت کنترل داخلی. پژوهشهای حسابداری مالی وحسابرسی، 10(38)، 187-207.
حساس یگانه، یحیی و داداشی، ایمان. (1388). تاثیر حاکمیت شرکتی بر تصمیم پذیرش صاحبکار و حقالزحمه حسابرسی. حسابداری مدیریت، 2(1), 1-10.
حیدری، مهدی، دیدار، حمزه و طاهریان، سکینه. (1397). بررسی نقش تعدیلگر استقلال هیئت مدیره بر رابطه بین ساختار مالکیت با شکاف مالیاتی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. پژوهش های تجربی حسابداری، 8(2)، 117-134.
دهقانی، مسعود و کسیانی، محمد. (1398). بررسی تأثیر ساز و کارهای راهبری شرکتی بر تلاش حسابرسی شرکت های پذیرفته شده در بورس اوراق بهادار تهران. دانش حسابرسی، ۱۹ (۷۵)، ۲۰۳-۲۲۸.
رضائی پیته نوئی، یاسر و غلامرضاپور، محمد. (1400). قدرت مدیرعامل و بهرهوری نیروی کار شرکت: آزمون تجربی نظریه تورنمنت. بررسیهای حسابداری و حسابرسی، پذیرفته شده و آماده انتشار برای چاپ.
رضائی پیتهنوئی، یاسر و غلامرضاپور، محمد. (1399). واکاوی اجتناب مالیاتی در پرتو ساختار مالکیت با نقش تعدیلی کیفیت حسابرسی: آزمون نظریه نمایندگی. فصلنامه حسابداری مالی. ۱۲ (۴۶)، ۴۸-۲۲.
عرب، روحاله، غلامرضاپور، محمد، امیرنیا، نرجس و عمادالدینی، امیر. (1399). بررسی نقش مالکیت دولتی بر رابطه اجتناب مالیاتی و حقالزحمه حسابرسی: آزمون تجربی نظریه جیب بزرگ. حسابداری مدیریت، 13(45)، 169-186.
محمدرضائی، فخرالدین، تنانی، محسن و علی آبادی، ابوالفضل. (1397). خطای حسابرسی: تأخیر در گزارش حسابرسی و نقش تعدیلگر مالکیت خانوادگی. بررسیهای حسابداری و حسابرسی، 25(1)، 51-70
مشایخی، بیتا، حسن زاده، شادی، امینی، یاسین و منتی، وحید. (1395). تاثیر کیفیت حسابرسی داخلی بر حقالزحمه حسابرسی مستقل. پژوهشهای حسابداری مالی وحسابرسی، 8(31)، 41-56.
ملکیان، اسفندیار، احمدپور، احمد و طالب تبار آهنگر، میثم. (1391). بررسی رابطه برخی از ساز وکارهای حاکمیت شرکتی، حقالزحمه حسابرسی و میزان مالکیت شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. پژوهش های حسابداری مالی، 4(4)، 37-50.
نکوئی زاده، شکوفه، دستگیر، محسن و علی احمدی، سعید. (1399). تأثیر بحران اقتصادی بر ارتباط بین قدرت مدیرعامل با ارزش و عملکرد مالی؛ نقش ویژگیهای گزارشگری مالی شرکت. مطالعات تجربی حسابداری مالی، 17(68)، 1-31.
Adams, R.B., Almeida, H., & Ferreira, D. (2005). Powerful CEOs and Their Impact on Corporate Performance. Review of Financial Studies, 18, 1403–1432. doi.org/10.1093/rfs/hhi030
Anderson, R. C., & Reeb, D. M. (2003). Founding family ownership and firm performance: Evidence from the S&P 500 firm. Journal of Finance, 58(3), 1301–1328. doi.org/10.1111/1540-6261.00567
Bae, K., Kang, J., & Kim, J., (2002). Tunneling or value added? Evidence from mergers by Korean business groups. Journal of Finance, 57, 2695-2740. doi.org/10.1111/1540-6261.00510
Baker., T. A., Lopez, T, J., Reitenga, A. L., & Ruch, G. W. (2019). The influence of CEO and CFO power on accruals and real earnings management. Review of Quantitative Finance and Accounting, 52(1), 325-345. doi.org/10.1007/s11156-018-0711-z
Bebchuk, L. A., & Fried, J. M. (2003). Executive Compensation as an Agency Problem. Journal of Economic Perspective, 17(3), 71–92. doi: 10.1257/089533003769204362
Bebchuk, L. A., Cremers, M., & Peyer, U. C. (2011). The CEO Pay Slice. Journal of Financial Economics, 102, 199–221. doi.org/10.1016/j. jfineco. 2011.05.006
Bertrand, M., Mehta, P., & Mullainathan, S. (2002). Ferreting out tunneling: An application to Indian business groups. Quarterly Journal of Economics, 117, 121-148. doi.org/10.1162/003355302753399463
Bhagat, S., & Black, B.S. (2002). The Non-correlation between Board Independence and Longterm Firm Performance. Journal of Corporation Law, 27, 231–273. https://heinonline.org/HOL/Landing Page?handle= hein.journals/jcorl27&div=18&id=& page
Burns, N., & Kedia, S. (2006). The Impact of Performance Based Compensation on Misreporting. Journal of Financial Economics, 79(1), 35–67. doi.org/10.1016/j.jfineco.2004.12.003
Chen, Y., Gul, F. A., Veeraraghavan, M., & Zolotoy, L. (2015). Executive Equity Risk‐taking Incentives and Audit Pricing. Accounting Review, 90(6), 2205–2234. doi.org/10.2308/accr‐51046
Cornett, M. M., Marcus, A. J., & Tehranian, H. (2008). Corporate governance and pay-for-performance: The impact of earnings management. Journal of financial economics, 87(2), 357-373. doi.org/10.1016/j.jfineco.2007.03.003
Custodio, C., Ferreira, M. A., & Matos, P. (2013). Generalists Versus Specialists: Lifetime Work Experience and Chief Executive Officer Pay. Journal of Financial Economics, 108(2), 471–492. doi.org/10.1016/j.jfineco.2013.01.001
Dunn, P. (2004). The impact of insider power on fraudulent financial reporting. Journal of Management, 30, 397-412. https://journals. sagepub.com/doi/abs/10.1016/j.jm.2003.02.004
El Ghoul, S., Guedhami, O., Wang, H., & Kwok, C. (2016). Family control and corporate social responsibility. Journal of Banking & Finance, 73, 131-146. doi.org/10.1016/j.jbankfin.2016.08.008
Fama, E., & Jensen, M. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26: 301–325. https://www.journals. uchicago.edu/doi/abs/10.1086/467037
Finkelstein, S. (1992). Power in Top Management Teams: Dimensions, Measurement, and Validation. Academy of Management Journal, 37(5), 1079–1108. https://journals.aom.org/doi/abs/10.5465/256485
Gaaya, S., Nadia, L. & Faten, L. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731-744. doi.org/10.1108/MAJ-02-2017-1530
Galema, R., Lensink, R., & Mersland, R. (2012). Do Powerful CEOs Determine Microfinance Performance?, Journal of Management Studies, 49(4), 718–742. doi.org/10.1111/j.1467‐6486.2012.01046.x
Goyal, P., & Park, C.W. (2002). Board Leadership Structure and CEO Turnover. Journal of Corporate Finance, 8(1), 49-66. doi.org/10.1016/ S0929-1199(01)00028-1
Graham, J. R., Kim, H., & Leary, M. (2017). CEO Power and Board Dynamics. Working paper, Duke University. https://www.lebow. drexel.edu/sites/default/files/1523767562-kim-graham-learyceo-power-and-board-dynamics.pdf
Gul, F. A., Cheng, L. T., & Leung, T. Y. (2011). Perks and the informativeness of stock prices in the Chinese market. Journal of Corporate Finance, 17(5), 1410-1429. doi.org/10.1016/j.jcorpfin. 2011.07.005
Han, S., Nanda, V.K. & Silveri, S.D. (2016). CEO Power and Firm Performance Under Pressure. Financial Management, Vol. 45 No. 2, pp. 369-400. doi.org/10.1111/fima.12127
Hayward, M., & Hambrick, D. (1997). Explaining the Premiums Paidfor Large Acquisitions: Evidence of CEO Hubris. Administrative Science Quarterly, 42: 103–127. doi.org/10.2307/2393810
Hermalin, B. E., &Weisback, M. S. (2003). “Board of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature, Center for Responsible Business”. Working Paper Series. Paper 3. https://www.nber.org/papers/w8161
Ho, J. L., & Kang, F. (2013). Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500. A Journal of Practice and Theory, 32(4), 71–93. doi.org/10.2308/ajpt-50533
Jensen, M., & Meckling, W. (1976). Theory of the Frm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(1), 305–360. doi.org/10.1016/0304-405X(76)90026-X
Keltner, D., Gruenfeld, D. H., & Anderson, C. (2003). Power, approach, and inhibition. Psychological Review, 110(2), 265-284. doi.org/10. 1037/0033-295X.110.2.265
Khan, A., & Subramaniam, N. (2012). Family firm, audit fee and auditor choice: Australian evidence. Financial Markets & Corporate Governance Conference”. Available at SSRN: http://ssrn.com/ abstract =1985776
Koo, K., & Kim, J. (2019). CEO power and firm opacity. Applied Economics Letters, Taylor & Francis Journals, 26(10), 791-794. doi.org/10.1080/13504851.2018.1497841
Larcker, D. F., & Tayan, B. (2012). Is a powerful CEO good or bad for shareholders?. Stanford Closer Look Series, 1-5. doi.org/10.2139/ssrn. 2175191
Lubatkin, M. H., Schulze, W. S., Ling, Y., & Dino, R. N. (2005). The Effects of Parental Altruism on the Governance of Family‐managed Firms. Journal of Organizational Behaviour, 26(3), 313–330. doi.org/ 10.1002/job.307
Minichilli, A., Corbeta, G., & MacMillan, I. C. (2010). Top Management Teams in Family‐Controlled Companies: 'Familiness', 'Faultlines', and their Impact on firm Performance. Journal of Management Studies, 47(2), 205–222. doi.org/10.1111/j.1467-6486.2009.00888.x
MohammadRezaei, F., Mohd-Saleh, N., & Ahmed, K. (2018). Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views. The International Journal of Accounting, Elsevier, 53(4), 295-313. doi.org/10.1016/j.intacc.2018.11.003
Morse, A., Nanda, V., & Seru, A. (2011). Are Incentive Contracts Rigged by Powerful CEOs?, Journal of Finance, 66, 1779–1821. doi.org/10.1111/j. 1540-6261.2011.01687.x
Prencipe, A., Bar‐Yosef, S., Mazzola, P., & Pozza, L. (2011). Income Smoothing in Family‐Controlled Companies: Evidence from Italy. Corporate Governance International Review, 19(6), 529–546. doi.org/10.1111/j.1467-8683.2011.00856.x
Ryan, H.E., & Wiggins, R.A. (2004). Who is in Whose Pocket? Director Compensation, Board Independence, and Barriers to Effective Monitoring. Journal of Financial Economics, 73, 497–524. doi.org/10.1016/j.jfineco.2003.11.002
Sheikh, S. (2018). The Impact of Market Competition on the Relation between CEO Power and Firm Innovation. Journal of Multinational Financial Management, 44, 36-50. doi.org/10.1016/j.mulfin. 2018. 01.003
Simsek, Z. (2007). CEO Tenure and Organizational Performance. Strategic Management Journal, 28, 653-662. doi.org/10.1002/smj.599
Simunic, D. A. (1980). The pricing of audit services: Theory and evidence. Journal of accounting research, 161-190. doi.org/10.2307/2490397
Srinidhi, B. N., He, S., & Firth, M. (2014). The Effect of Corporate Governance on Specialist Auditor Choice and Audit Fees in the U.S. Family Firms. The Accounting Review, 89(6), 2297–2329. doi.org/ 10.2308/accr-50840
Tang, J., Crossan, M., & Rowe, W.G. (2011). Dominant CEO, Deviant Strategy, and Extreme Performance: The Moderating Role of a Powerful Board. Journal of Management Studies, 48, 1479–1503. doi.org/10.1111/j.1467-6486.2010.00985.x
Tee., C. M. (2019). CEO Power and Audit Fees: Evidence from Malaysia. International Journal of Auditing. 23(3), 365-386. doi.org/10.1111/ijau. 12166
Wang, D. (2006). Founding Family Ownership and Earnings Quality. Journal of Accounting Research, 44(3), 619-656. doi.org/10.1111/j. 1475-679X.2006.00213.x
Wang, G., Holmes, M., Oh, S., & Zhu, W. (2016). Do CEOs Matter to Firm Strategic Actions and Firm Performance? A meta‐analytic Investigation Based on Upper Echelons Theory. Personnel Psychology, 69(4), 775–862. doi.org/10.1111/peps.12140
Yang, L. M. (2010). The Impact of Controlling Families and Family CEOs on Earnings Management. Family Business Review, 23(3), 266–279. doi.org/10.1177/0894486510374231
Yu, F., & Yu, X. (2011). Corporate lobbying and fraud detection. Journal of Financial and Quantitative Analysis, 46(6), 1865–1891.https:// www.jstor.org/stable/41409670?seq=1
Arab, R., Gholamrezapoor, M., Amirnia, & N., Emadodini, A. (2020). Investigating the role of state ownership on the relationship tax avoidance and audit fees: The empirical test of the Deep Pocket Theory. Management Accounting, 13(45), 169-186. [In Persian]. https://jma. srbiau.ac.ir/article_15874.html
Dehghani, M., & Kassiani, M. (2019). Study of the effect of corporate governance mechanisms on the audit efforts of companies listed on the Tehran Stock Exchange. Auditing Knowledge, 19 (75), 203-228. [In Persian]. https://danesh.dmk.ir/article-1-2267-fa.html
Ebrahimi Kordlar, A., Javani Ghalandari, M., & Ganji, K. (2016). the Impact of Monopoly or Industry Competition on Pricing of External Audit Services. Empirical Studies in Financial Accounting, 13(52), 149-178. [In Persian]. doi: 10.22054/qjma.2017.7740
Hasas Yeganeh, Y., & Dadashi, I. (2009). The impact of corporate governance on Client acceptance decisions and audit fees. Management Accounting, 2(1), 1-10. [In Persian]. https://jma.srbiau.ac.ir/article_ 4903.html?lang=fa
Heidari, M., didar, H., & taherian, S. (2018). Board Independence and the Relation between Ownership Structure and the Tax Gap. Empirical Research in Accounting, 8(2), 117-134. [In Persian]. doi: 10.22051/jera.2017.10279.1301
Malekian, E., Ahmadpour, A., & Talebtabar Ahangar, M. (2012). The Relationship between Some Corporate Governance, Audit Fees and Meter Ownership of Companies Listed in Tehran Stock Exchange. Journal of Financial Accounting Research, 4(4), 37-50. [In Persian]. https://far.ui.ac.ir/article_16963.html
Mashayekhi, Bita; Hassanzadeh, Shadi; Amini, Yasin; Manti, Vahid. (2016). "The Impact of Internal Audit Quality on Independent Audit Fee". Financial Accounting and Auditing Research, 8 (31), 41-56. [In Persian]. http://faar.iauctb.ac.ir/article_526865.html
Mohammadrezaei, F., Tanani, M., Aliabadi, A. (2018). Audit Failure: Audit Report Lag and Moderating Role of Family Ownership. Accounting and Auditing Review, 25(1), 51-70. [In Persian]. . doi: 10.22059/acctgrev. 2018.252507.1007839
Nekoueizadeh S, Dastgir M, Aliahmadi S. (2020). The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Behavioral Characteristics. journal of Value & Behavioral Accounting. 2020; 5 (9) :153-188. [In Persian]. https://aapc.khu.ac.ir/article-1-642-fa.html
Pourheidari, O., Forughi, A. (2019). Effect of management influence on disclosure quality of accounting information. Empirical Studies in Financial Accounting, 15(61), 27-53. [In Persian].10.22054/qjma. 2019. 38013.1928
Pourheidari, O., Golmohammadi Shuraki, M. (2015). Measuring the Competition in Audit services Market Through Examination of Audit Fee Stickiness. Empirical Studies in Financial Accounting, 12(47), 1-21. [In Persian]. https://qjma.atu.ac.ir/article_2366.html
Rezaei pitenoei (Ph.d), Y., Gholamrezapoor, M. (2021). CEO Power and Labor Productivity: An Experimental Test of Tournament Theory. Accounting and Auditing Review. [In Persian]. doi: 10.22059/acctgrev. 2021.313035.1008461
Rezaei Pitenoei Y, Gholamrezapoor M. (2020). Analysis of tax avoidance in the light of the ownership structure with the moderating role of audit quality: Agency theory test. quarterly financial accounting journal, 12 (46) :48-22. [In Persian]. . https://qfaj.ir/browse.php?a_code=A-10-927- 2&sid=1&slc_lang=fa
Tavangar Hamzeh Kalaei, A., & Scafi Asl, M. (2017). Relationship between CEO Power, Audit Committee Characteristics, and Internal Control Quality. Financial Accounting and Auditing Resea207. [In Persian]. http://faar.iauctb.ac.ir/article_543503.html