]1[ کرمی، غلامرضا؛ آمنه بذرافشان و امیر محمدی(1390). بررسی رابطة بین دورة تصدی حسابرس و مدیریت سود، دانش حسابداری، شمارة 4، صص82-65.
 Bartov, E. (1993). The Timing of Asset Sales and Earnings Manipulation. The Accounting Review, 68(4): 840–855.
 Becker, CL, M.L. DeFond, J. Jiambalvo and K.R. Subramanyam. (1998). The Effect of Audit Quality on Earnings Management, Contemporary Accounting Research, Vol. 15, No. 1, pp. 1-24.
 Butler, M., Leone, A. J. and Willenborg M. (2004). An Empirical Analysis of Auditor Reporting and Its Association with Abnormal Accruals. Journal of Accounting and Economics, 37(2): 139–165.
 Charitou, A., Lambertides, N. and Trigeorgis, L. (2007). Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. Abacus, 43(3): 271–296.
 Cohen, D.A., Dey, A., and Lys, T.Z. (2008). Real and Accrual Based Earnings Management in the Pre and Post Sarbanes-Oxley Periods. Accounting Review, 83(3):757-787.
 DeAngelo, L. E. (1981). Auditor Size and Audit Quality, Journal of Accounting and Economics, Vol. 3, No. 3, 183-199.
 DeAngelo, H., DeAngelo L. and Skinner, D. J. (1994). Accounting Choice in Troubled Companies. Journal of Accounting and Economics, 17(1–2): 113–143.
 Dechow, P. M., Kothari S. P. and Watts R. L. (1998). The Relation between Earnings and Cash Flows. Journal of Accounting and Economics, 25(2): 133–168.
 DeFond, M. L. and Jiambalvo J. (1994). Debt Covenant Violation and Manipulation Of Accruals. Journal of Accounting and Economics, 17(1–2): 145–176.
 Etemadi, H. Dastgir, M. Momeni, M and Farajzadeh Dehkordi, H. (2012). Discretionary Accruals Behavior of Iranian Distressed Firms. Middle Eastern Finance and Economics, 16: 44–53.
 Francis, J.R., E.L. Maydew and H.C. Sparks (1999), The Role of Big Six Auditors in the Credible Reporting Of Accruals, Auditing. Journal of practice & Theory, Vol. 18, pp.17-34.
 Garcia Lara, J.M., Garcia Osma, B.and Neophytou,E. (2009), Earnings Quality In Ex-Post Failed Firms. Accounting andBusiness Research, 39(2): 119-138.
 Graham, J. R., Harvey, C. R. and Rajgopal, S. (2005). The Economic Implications of Corporate Financial Reporting Journal of Accounting and Economics, 40(1–3): 3–73.’.
 Habib. A, Bhuiyan, B. and Islam, A., (2013) Financial Distress, Earnings Management and Market Pricing of Accruals During The Global Financial Crisis, Managerial Finance, Vol. 39 Iss: 2, pp.155 - 180
 Johnson V.E., Khurana I.K. and Reynolds J.K. (2002). Audit-Firm Tenure and the Quality of Financial Reports. Contemporary Accounting Research, Vol. 19, Issue 4, pp. 637-660.
 Kasznik, R. (1999) on the Association between Voluntary Disclosure and Earnings Management, Journal of Accounting Research, 37(1), 57–81.
 Kim, J.B., Min, C.K. and Yi, C. H. (2004). Selective Auditor Rotation and Earnings Management: Evidence from Korea. On line, http://www.ssrn.com.
 Leach, R. Newsom, P. (2007). Do Firms Manage Their Earnings Prior To Filing For Bankruptcy? Academy of Accounting and Financial Studies Journal, 11(3).
 Li F., Abeysekera, I. and Ma, S. (2011). Earnings Management and The Effect of Earnings Quality In Relation To Stress Level and bankruptcy Level of Chinese Listed Firms. Corporate Ownership and Control, 9 (1), 366-391.
 Lowensohn, S., Reck, J., Casterella, J. and Lewis, B. (2007), An Empirical Investigation of Auditor Rotation Requirement. Working paper.
 Peasnell, K. V., Pope P. F. and Young S. (2000). Accrual Management to Meet Earnings Targets: UK Evidence Pre- and Post-Cadbury. British Accounting Review, 32(4): 415–445.
 Pllat, H. and Pllat M. (2011). Corporate Board Attributes and Bankruptcy. Journal of Business Research.
 Rosner, R. L. (2003). Earnings Manipulation in Failing Firms. Contemporary Accounting Research, 20(2) 361-408.
 Roychowdhury, S. (2006). Management of Earnings through The Manipulation Of Real Activities That Affect Cash Flow From Operations. Journal of Accounting and Economics, 42(3): 335–370.
 Saleh N. M. and Ahmed, K. (2005). Earnings Management of Distressed Firms during Debt Renegotiation. Accounting and Business Research, 35(1): 69–86.
 Schilit, Howard M. (2002). Financial Shenanigans: How to Detect Accounting Gimmicks and Fraud in Financial Reports. New York: McGraw-Hill.
 Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3(4): 91–102.
 Smith, M., Kestel, J. and Robinson, P. (2001). Economic Recession, Corporate Distress and Income Increasing Accounting Policy Choice. Accounting Forum, 25(4) 335-352.
 Sweeney, A. P. (1994). Debt-Covenant Violations and Managers’ Accounting Responses. Journal of Accounting and Economics, 17(3): 281–308.
 Watts, R. L. and Zimmerman J. L. (1986). Positive Accounting Theory. Prentice-Hall, Inc.: Upper Saddle River, New Jersey, NJ.
 Zuo, L. and Hussain, S. (2008). Debt-Covenant Violations and Managers Accounting Responses. Applied Financial Economics Letters, 4: 183–186.