اخگر، محمد امین و کرمی، افشار (1393). بررسی تاثیر ویژگیهای شرکت بر کیفیت گزارشگری مالی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. بررسی های حسابداری، دوره اول، شماره 4، صص 22-1.
افلاطونی، عباس و بختیاروند، امین امیر (1395). تاثیرکیفیت گزارشگری مالی و کیفیت افشاء بر هزینه سرمایه:رویکرد متغیرهای ابزاری. فصلنامه حسابداری مالی، شماره 31، صص50-30.
اثنی عشری، حمیده؛ حجازی، رضوان و مجتهد زاده، ویدا (1393). طراحی مدل سنجش کیفیت اطلاعات حسابداری، مجله پژوهشهای حسابداری مالی، سال 6، شماره 20، صص 94-75.
باباجانی، جعفر و محرمی، مژگان (1396). تعیین شاخص های عملکرد مالی و قابلیتهای سیستم حسابداری جهت ایفای مستولیت پاسخگویی مالی در شهرداری تهران. فصلنامه مطالعات تجربی حسابداری مالی، سال 14، شماره 55، صص 30-1.
برزیده، فرخ؛ تقوی فردف محمد تقی و زمانیان، فاطمه (1392). چارچوب طراحی سبد سهام با استفاده از روش دیماتل و فرآیند تحلیل شبکه ای. فصلنامه مطالعات تجربی حسابداری مالی، سال 11، شماره 39، صص 124-105.
بنی مهد، بهمن و محسنی شریف، محسن (1389). بررسی عوامل موثر بر رتبه بندی شرکتهای بورس اوراق بهادار تهران از لحاظ کیفیت افشا و به موقع بودن، مجله حسابداری مدیریت، سال 3، شماره 7، صص 63-51.
سجادی، سید حسین؛ زرانژاد، منصور و جعفری، علیرضا (1388). ویژگیهای غیر مالی موثر بر کیفیت گزارشگری مالی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. بررسیهای حسابداری و حسابرسی، دوره 16، شماره 57، صص 68-51.
عزیزپور شیرسوار، محسن. (1395). ارتباط بین کیفیت حسابرسی و کیفیت گزارشگری مالی، ماهنامه پژوهشهای مدیریت و حسابداری، 25، صص 105-88.
کردستانی، غلامرضا و رحیمی، مصطفی (1390). بررسی عوامل تعیین کننده سطح کیفیت گزارشگری مالی و اثرات اقتصادی آن در بازار سرمایه. پژوهشهای تجربی حسابداری مالی، سال اول، شماره 1، صص91-67.
نیکومرام، هاشم و بادآور نهندی، یونس. (1388). تبیین و ارائه الگویی برای تعیین و ارزیابی عوامل موثر بر انتخاب کیفیت گزارشگری مالی در ایران، فراسوی مدیریت، سال دوم، شماره 8، صص187-141.
Aboody, D., Hughes, J., & Liu, J. (2002). Measuring Value Relevance in an Inefficient Market. Journal of Accounting Research, 40, 965-986.
Ahmed, S., & Duellman, S. (2007).Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis. Journal of Accounting and Economics, 43( 2-3),411-437.
Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46,467-498.
Beuselinck, C., & Manigart, S. (2007). Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration. Small Business Economics, 29, 261-274.
Beest, F. V., Braam, G., & Boelens, S. (2009). Quality of Financial Reporting: Measuring Qualitative Characteristics. Working Paper, Radbound University Nijmegen.
Cohen, A. (2004). Financial Reporting Quality Choice: Determinants and Consequences, A Dissertation, Northwestern University.
Defond, M., &Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58, 275-326.
Fan, Q., &Zhang, X. (2005). Conservatism and Accounting Information Quality. Working Paper, University of Michigan.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2004). Cost of Equity and Earnings Attributes. The Accounting Review, 79(4), 967-1010
Franco, G. D., Kothari, S. P., & Verdi, R. S. (2011). The Benefits of Financial Statement Comparability, Journal of Accounting Research, 49, 895-931.
Gaio, C. (2010). The relative importance of firm and country characteristics for earnings quality around the world. European Accounting Review, 19(4), 693-738.
Gafarov, T. (2009). Financial Reporting Quality Control for Internal Control Implementation. Doctoral Dissertation, Brno University.
Holt, P. (2013). Earning Quality as Measured by Predictability of Reported Earnings. Advances in Business Research, 4, 49-53.
Habibi, A., Firuzi Jahantigh, F., & Sarafrazi, A. (2015). Fuzzy Delphi Technique for Forecasting and Screening Items, Asian Journal of Research in Business Economics and Management, 5(2), 130-143.
Yu-Lung, H., Lee, C. H., & Kreng, V.B. (2010). The application of Fuzzy Delphi Method and Fuzzy AHP in lubricant regenerative technology selection. Expert Systems with Applications, 37, 419-425.
Karamdar Mezerji, S., Abbaszadeh, M. R., Vadiei, M. H., & Jabbari, M. (2013). The Relationship between Accounting Information Quality with Discretionary Accruals and Stability of Earning. Interdisciplinary Journal of contemporary Research in Business, 5( 7), 105-112.
Kythreotis, A. (2014). Measurement of Financial Reporting Quality Based on IFRS Conceptual Framework `s Fundamental Qualitative Characteristics. European Journal of Accounting, Finance and Business,2, 4-29.
Lev, B. (1989). On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research. Journal of Accounting Research, 27, 153-192.
Mazzioni, S., & Klann, R. C. (2018). Aspects of the quality of accounting in the international context. Review of Business Management, 92-111.
Maritan, D. (2014). Practical Manual of Quality Function Development, Springer Publisher.
Nur Afiah, N., Rahmatika, D. N. (2014).Factors Influencing the Quality of Financial Reporting and its Implications on Good Corporate Governance, International Journal of Business, Economics and Law, 5(1), 111-121.
Othman, R. (2010). Impact of Financial Reporting Quality on the Implied Cost of Equity Capital: Evidence from the Malaysian listed Firm. Asian Journal of Business and Accounting. 3, 1-25.
Ramdany, (2015). Influence the Quality of Accounting Information Systems and Effectiveness of Internal Controls on Financial Reporting Quality. Research Journal of Finance and Accounting, 6, 143-152.
Schipper, K., & Vincent, L. (2003). Earning Quality. Accounting Horizons, 17, 97-110.
Shust, E., & Weiss, D. (2014). Faithful Representation. Working Paper, Hebrew University of Jerusalem.
Suadiye, G. (2017). Does Mandatory IFRS Adoption Improve Financial Reporting Quality? Empirical Evidence from an Emerging Economy. European Journal of Business and Social Sciences, 6(5), 63-80.
Thanh, T. (2010). Internal Control Reporting and Accounting Quality. Master Thesis, Umea School of Business.
Walker, M., Christensen, H. B., Lee, E., & Zeng, C. (2015). Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?. European Accounting Review, 24, 31-69.
Zahroh, N. (2012). Bias in Accounting and the Value Relevance of Accounting Information. Journal of Business Review, 2, 19-25.
Akhgar, M., & Karami, A. (2014). Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange. Accounting Review, 1 (4), 1-18. [In Persian]
Aflatooni A.,& Amirbakhtiarvand A. (2016). The Effect of Financial Reporting Qualityand Disclosure Quality on the Cost of Capital: Instrumental Variable Approach. Quarterly Financial Accounting Journal, 8 (31), 30-50. [In Persian]
Esnaashari, H., Hejazi, R., & Mojtahedzadeh, V. (2013 ). Designing a Model for Measuring Accounting Information Quality. Financial Accounting Research, 20, 75-94. [In Persian]
Moharrami, M., & Babajani, J. (2017). Determination of financial performance measurement indicators and accounting system capabilities for financial accountability in Tehran Municipality. Empirical Studies in Financial Accounting Quarterly, 14( 55), 1-30. [In Persian]
Barzideh, F., Taghavifard, M., & Zamanian, F. (2013). Portfolio Selection by DEMATEL and Analytic Network Process. Empirical Studies in Financial Accounting Quarterly, 10( 39), 105-124. [In Persian]
Banimahd, B., & Mohsenisharif, M. (2015). An Investigation of effective factors on ranking of firm disclosure quality and timeliness Tehran Stock Exchange. Management Accounting, 3, 51-63. [In Persian]
Sajadi, H., Zaranejad, M., & Jafari, A. (2009). Non- Financial Qualities Effective on Financial Reporting Quality in Firms Listed in Tehran Stock Exchange. Accounting and Auditing Review, 57, 51-68. [In Persian]
Azizpor shirsavar, M. (2015). Relation Between Auditing Quality and Financial Reporting Quality. Management and Accounting Research, 5, 88-105. [In Persian]
Kordestani, G., & Rahimi, M. (2010). Investigating Factors Contributing The Level of Financial Reporting Quality and its Economic Effects in Capital Market. Journal of Accounting Knowledge, 1,1, 68-92. [In Persian]
Nikoomaram, H., & Badavar Nahandi, Y. (2009). Explaining and Developing a Model for Determination and Evaluation of Factors that Affect Financial Reporting Quality Choice in Iran. The journal of Productivity Management, 3(8), 141-187. [In Persian]