Abdelmoula, L., & Affes, H. (2019). Determining factors of the quality of joint audit: Tunisian context.
Accounting and Management Information Systems,
18(4), 559-587.
https://econ papers.repec.org/article/amijournl/v_3a18_3ay_3a2019_3ai_3a4_3ap_3a559-587.htm
Iranian Association of Certified Public Accountant. (2020).
Members' affairs. Iranian Association of Certified Public Accountant.
https://www.iacpa.ir
Ahmadzadeh, T. (2014). Joint Audit: Improve or Impair of the Auditing Quality.
Journal of Accounting and Social Interests,
4(1), 145-158.
https://doi.org/10.22051/ijar.2014.4 92
Barghathi, Y., Ndiweni, E., & Lasyoud, A. A. (2020). Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE.
Corporate Ownership and Control,
17(2), 32-45.
https://doi.org/10.22495/cocv17i2art3
Biehl, H., Bleibtreu, C., & Stefani, U. (2021). The Effects of Joint Audits on Audit Quality and Audit Costs: A Game-theoretical Explanation for Contradictory Empirical Results.
Social Science Research Network Electronic Journal, 1-68.
https://doi.org/10.2139/ssrn.3816011
Bostanian, J., Jahanbani, M., Savadlo, M., & Moshirzadeh, H. (2015). Barriers to integration and education in auditing institutions.
Accountant Monthly 3(280 & 281 ), 19-34.
ht tps://www.noormags.ir/view/fa/articlepage/132695/24
Caruana, J., & Kowalczyk, M. (2021). The Quest for Audit Quality in the Public Sector.
Accounting in Europe,
18(1), 1-25.
https://doi.org/10.1080/17449480.2020.175773 1
Chen, F., Peng, S., Xue, S., Yang, Z., & Ye, F. (2016). Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence.
Journal of Accounting Research,
54(1), 79-112.
https://doi.org/10.1111/1475-679X.12097
DeAngelo, L. E. (1981). Auditor size and audit quality.
Journal of Accounting and Economics,
3(3), 183-199.
https://doi.org/10.1016/0165-4101(81)90002-1
Deng, M., Lu, T., Simunic, D. A., & Ye, M. (2014). Do Joint Audits Improve or Impair Audit Quality?
Journal of Accounting Research,
52(5), 1029-1060.
https://doi.org/10.111 1/1475-679X.12060
Dianati Deilami, Z. (2021).
Research method in accounting (3 ed.). Edalat Novin
https://ww w.gisoom.com/book/11780039/
Francis, J. R., Richard, C., & Vanstraelen, A. (2009). Assessing France's Joint Audit Requirement: Are Two Heads Better than One?
Auditing: A Journal of Practice & Theory,
28(2), 35-63.
https://doi.org/10.2308/aud.2009.28.2.35
Heidari Nezhad, G., & Nik Kar, J. (2016). Joint Audit and the implications of its use.
Accounting and Auditing Studies,
5(18), 64-83.
http://www.iaaaas.com/article_98999_93049b42142a 9c4056f7330b0ff395b3.pdf
Holm, C., & Thinggaard, F. (2018). From joint to single audits – audit quality differences and auditor pairings.
Accounting and Business Research,
48(3), 321-344.
https://doi.org/10.1080/0001 4788.2017.1381910
Hosseini, R., Maetoofi, A., Gerkaz, M., & Khozin, A. (2021). Presenting a Model Explaining the Behavioral Entropy Challenges of Auditors of an Auditing Organization Using Grounded Theory.
Karafan Quarterly Scientific Journal,
18(2), 39-54.
https://doi.org/10.48301/kssa. 2021.2592202.1295
Jamei, R., & Lotfi Joo, N. (2021). The Impact of Political Relations on Auditor's Opinion with Emphasis on Market Characteristics of Companies Listed on the Tehran Stock Exchange.
Karafan Quarterly Scientific Journal,
18(2), 55-72.
https://doi.org/10.48301/kssa.2021.12 8445
Jarillo, J. C. (1989). Entrepreneurship and growth: the strategic use of external resources.
Journal of Business Venturing,
4(2), 133-147.
https://doi.org/10.1016/0883-9026(89)90027-X
Marnet, O. (2021).
Joint audit and audit quality. Social Science Research Network.
https://pa pers.ssrn.com/sol3/papers.cfm?abstract_id=3912540
Nekhili, M., Javed, F., & Chtioui, T. (2018). Gender-diverse audit partners and audit fee premium: The case of mandatory joint audit.
International Journal of Auditing,
22(3), 486-502.
https://doi.org/10.1111/ijau.12133
Nurunnabi, M., Donker, H., & Jermakowicz, E. (2020). Joint audits and mutual ties of audit firm networks.
Business Horizons,
63(4), 435-449.
https://doi.org/10.1016/j.bushor. 2020.03.013
Palmrose, Z-V. (1986). Audit fees and auditor size: Further evidence.
Journal of Accounting Research,
24(1), 97-110.
https://doi.org/10.2307/2490806
Rahmani, A., & Mohammadi Oroja, F. (2011). Examining the barriers to the establishment of large audit institutions in Iran.
Journal of Auditing science,
11(45), 82-103.
https:/ /danesh.dmk.ir/article-1-81-fa.html
Ratzinger-Sakel, N. V. S., Audousset-Coulier, S., Kettunen, J., & Lesage, C. (2013). Joint Audit: Issues and Challenges for Researchers and Policy-Makers.
Accounting in Europe,
10(2), 175-199.
https://doi.org/10.1080/17449480.2013.834725
Robberecht, J. (2011).
Green Paper on Audit Policy ‘Lessons from the Crisis’‘Lessons from the Crisis’. European Commission.
https://www.ifac.org/system/files/meetings/fil e s/6093_0.pdf
Samra, Y. M. A-A., Elzahar, H. M. A., & Fayed, H. M. A. (2022). The Impact of Joint Audit on Audit Planning Quality: A Field Study.
Scientific Journal for Financial and Commercial Studies and Research,
3(1), 35-82.
https://journals.ekb.eg/article_2073 68_ccf45e141f40d6da44f1f730dd4961e0.pdf
Shan, W. (1990). An empirical analysis of organizational strategies by entrepreneurial high-technology firms.
Strategic Management Journal,
11(2), 129-139.
https://doi.org/10 .1002/smj.4250110205
Slovik, P. (2010, August 25-26).
Market uncertainty and market instability. Irving Fisher Committee on Central Bank Statistics Bulletin, Basel, Switzerland.
https://citeseerx. ist.psu.edu/viewdoc/download?doi=10.1.1.225.4451&rep=rep1&type=pdf#page=436
Tashman, P., & Rivera, J. (2016). Ecological uncertainty, adaptation, and mitigation in the U.S. ski resort industry: Managing resource dependence and institutional pressures.
Strategic Management Journal,
37(7), 1507-1525.
https://doi.org/10.1002/smj.238 4
Institute of Chartered Accountants in England and Wales. (2019).
Shared and joint audits: are two auditors better than one? Institute of Chartered Accountants in England and Wales: Future Of Audit.
https://www.icaew.com/-/media/corporate/files/technical/ audit-and-assurance/the-future-of-audit/shared-and-joint-audits.ashx