* تختائی، نصرالله؛ تیمی، محمد و موسوی، زهرا (1390). نقش کمیته حسابرسی برکیفیت گزارشگری مالی. حسابدار رسمی، شماره 15، صص 56-45.
* جامی، رضا و رستمیان، آزاده (1395). تأثیر تخصص مالی اعضای کمیته حسابرسی بر ویژگیهای سود پیشبینی شده. پژوهش های حسابداری مالی و حسابرسی، سال8، شماره 29، صص 1-17
* رویایی، رمضانعلی و ابراهیمی، محمد (1394). بررسی تأثیر ویژگیهای کمیته حسابرسی برسطح افشای داوطلبانه اخلاق، فصلنامه علمی پژوهشی حسابداری مالی، سال هفتم، شماره 25: 80-71
* سپاسی، سحر و اسدی وصفی، مهدی (1395). بیش اعتمادی مدیران و حقالزحمه حسابرسی با تأکید بر نقش کمیته حسابرسی. دانش حسابداری و حسابرسی مدیریت، دوره 5، شماره 19، صص 129-138.
* سپاسی، سحر و کاظم پور، مرتضی (1394). تأثیر وجود کمیته حسابرسی و واحد داخلی بر هموارسازی سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، بازار سرمایه، صفحات 74-61
* فخاری، حسین؛ محمدی، جواد و نتاج کردی، محسن حسن (1394). بررسی اثرویژگیهای کمیته حسابرسی برمدیریت سود ازطریق اقلام واقعی. فصلنامه علمی پژوهشی مطالعات تجربی حسابداری مالی، سال12، شماره46، 146 – 123
* محمدیان، محمد(1390). نقش و روابط حسابرس، کمیته حسابرسی و هیئت مدیره در پاسخگویی به سهامداران، ماهنامه حسابرس، سال سیزدهم، شماره 56، ص 136.
* مهرانی، ساسان؛ فعالقیومی، علی ومرادی، محمد(1391). رابطه بین مالکیت نهادی، تمرکز مالکیت نهادی و مربوط بودن ارزش اطلاعات حسابداری. مجله دانش حسابداری، سال سوم شماره 11.
* Andriantomo, and Fr. Ninik Yudianti. (2013). the Value Relevance of Accounting Information at Indonesia Stock Exchang. International Conference on Business, Economice and Accounting.
* Barth, M.E., Beaver, W.H., and Landsman, W. R. (2001), the relevance of the value relevance literature for financial accounting standard setting: another view, journal of Accounting and Economice, Vol. 31, PP. 77-104.
* Charles P. (2004). The existence and independence of audit committees in France. Accounting and Business Research, 34(3), 223-246.
* Collins, D.W., Maydew, E.L., and Weiss, I.S. (1997), changes in the value relevance over the past forty years, journal of Accounting and Economics, Vol. 24, pp. 39-67.
* De vlamink, Nicolas, Sarens, Gerrit (2015). The relationship between audit committee charcteristics and financial quality: evidence from Belgium Journal of Management & Governance, February, volume 19, issue 1, pp 145- 166.
* Gjerde., Knivsfla, K. & Sættem, F. (2011). The value relevance of financial reporting in Norway 1965-2004. Scandinavian Journal of Management, 27 (1): 113-128.
* Habib, A., & Azim, I. (2008). Corporate governance and the value relevance of accounting Information. Accounting Research Journal, 21(2), 167-194.
* Hysham, R., Zainuddin, Y.H. and Haron, H. (2014), “The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies”, Social Responsibility Journal, Vol. 5 No. 2, pp. 212-226.
* Hysham, R., Zainuddin, Y.H. and Haron, H. (2014), “The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies”, Social Responsibility Journal, Vol. 5 No. 2, pp. 212-226.
* Kalbers, L. P., & Fogarty, T. J. (1993). Audit committee effectiveness: An empirical investigation of the contribution of power. Auditing: A Journal of Practice and Theory, 12(1), 24-49.
* Klein, A (2002), Audit committee, board of director characteristics, and earnings management, Journal of Accounting and Economics, Vol. 33
* Krishnan, G., & Visvanathan, G. (2009). Do Auditors Price Audit Committee's Expertise? The Case of Accounting versus non accounting Financial Experts. Journal of Accounting, Auditing & Finance, 24(1), 115-144
* Krishnan, J., & Lee, J. (2009). Audit Committee Financial Expertise, Litigation Risk, and Corporate Governance. Auditing, 28(1), 241-261.
* Li.,J.,Mangena.,M.,Pichard.,R.,(2012) The effect of audit committee characteristics on intellectual capital disclosure., Accounting, Finance and Economics Group, Bradford University School of Management, Emm Lane, Bradford, BD9 4JL, UK.
* Lilian O Nkanbia-Davies, Ferry B Gberegbe, Prof. Clifford O Ofurum, Solomon Egbe, Corporate Governance and Earnings Quality of Listed Banks in Rivers State, International Journal of Business and Management Invention, Volume 5 Issue 7, July. 2016, PP—29-33
* Ohlson, J., (1995). Earnings, book Values and Dividends in equity valuation, Contemportary Accounting Research, (spring), PP. 661-687.
* Raghunandan, K., & Rama, D. V. (2007). Determinants of Audit Committee Diligence. Accounting Horizons, 21(3), 265-279.
* Rani, Mona (2011), The Effects of Audit committee characteristics on the Value Relevant of Accounting Information Evidence from Newzealand, Sissertation Submitted to Auckland Univercity of Technology.
* Rohana, D.K., R. Malhotra. (2014). Characteristics of the Audit Committee on Voluntary Disclosure. September–October: 25–31.
* Saltana, X and T-C Huan (2015). Features of the audit committee and accounting conservatism. African Journal of Business Management.5(12), pp5001-5009
* Sharma, V., Naiker, V., & Lee, B. (2009). Determinants of audit committee meeting frequency: Evidence from a voluntary governance system. Accounting Horizons, 23(3), 245-263.
* Treadway Commission (1987). Report of the national commission on fraudulent financial reporting. Washington, DC: National Commission on Fraudulent Financial Reporting.
* Treadway Commission (1987). Report of the national commission on fraudulent financial reporting. Washington, DC: National Commission on Fraudulent Financial Reporting
* Vijitha P. and Nimalathasan B. (2014). Value relevance of accounting information and share price: A study of listed manufacturing companies in Sri Lanka. Merit Resarch Journal of Business and Management Vol. 2 (1) pp. 001-006
* Wallace, N. D., Biao, X., & Weihong, X. (2004). Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise. Journal of Accounting and Public Policy, 23(4), 279-293
* Wang, M-C, Lee, M-H and Chuang, J-J (2015). Relations among audit committee establishment, information transparency and earnings quality: evidence from simultaneous equation models, Quality & Quantity, pp 1- 15, first online: 03 october.