Ahmadpour, A & Farmanbordar, M. (2018), Investigating the Relationship between Corporate Social Responsibility, Impartial Earnings Estimates and Stock Market Performance, Accounting and Auditing Studies, 6(24): 23-38 (In Persian).
Alavi Tabari, S.H., Rajabi, R., & Shahbazi, M. (2011), the Relationship between Corporate Governance and Audit Fees. Accounting Knowledge, 2(5): 75-101 (In Persian).
Barzegar, Gh., Oskou, V., & Takor, R. (2016), The Relationship between Ownership Structure and Corporate Social Responsibility in Companies Listed in Tehran Stock Exchange. ACCOUNTING REVIEW, 3(11): 21-44 (In Persian).
Bell, T. B., Landsman, W. R., & Shackelford, D. A. (2001), Auditors' perceived business risk and audit fees: Analysis and evidence, Journal of accounting research, 39(1): 35-43.
Ben Ali, C. & Lesage, C. (2012), Audit pricing and nature of controlling shareholders: Evidence from France, China Journal of Accounting Research, 6 (1): 21–34.
Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley Jr, R. A. (2002), Board characteristics and audit fees, Contemporary accounting research, 19(3): 365-384.
Carey, P., Liu, L., & Qu, W. (2017), Voluntary corporate social responsibility reporting and financial statement auditing in China, Journal of Contemporary Accounting & Economics, 13(3): 244-262.
Chen, X., Lee, C. W. J., & Li, J. (2008), Government assisted earnings management in China, Journal of Accounting and Public Policy, 27(3): 262-274.
Coso. (2013), Internal Control – Integrated Framework: Executive summary, www.coso.org.
Darougheh Hazrati, F., & Pahlavan, Z. (2015), The relationship between audit report quality and audit fees of accepted companies in Tehran Stock Exchange, Management Accounting, 5(3): 13-24 (In Persian).
Daryaei, A., & Shahrabi, F. (2018), Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance. Management System, 7(1): 111-142 (In Persian).
12. Denis, D. K. & McConnell, J. J. (2003), International corporate governance, Journal of Financial & Quantitative Analysis, 38 (1): 1-36.
Derakhshi, R., Badavar Nahandi, Y., & Baradaran Hasanzadeh, R. (2015), the impact of ownership structure and financial structure on audit fees. Audit Science, 15(60): 93-13 (In Persian).
Doogar, R., Sivadasan, P., & Solomon, I. (2015), Audit fee residuals: Costs or rents? Review of Accounting Studies, 20(4): 1247-1286.
Gao, Y. (2011), CSR in an emerging country: a content analysis of CSR reports of listed companies, Baltic Journal of Management, 6(2): 263-291.
Gist, W. E. (1992), Explaining variability in external audit fees, Accounting and Business Research, 23(89): 79-84.
Hajiha, Z., Sarfaraz, B. (2015), The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange, Empirical Research in Accounting, 4(2): 105-123 (In Persian).
Hassas Yeganeh, Y., & Barzegar, Gh. (2015), Theoretical Foundations of Corporate Social Responsibility and Research Paradigms in Professional Accounting. Management Accounting, 7(3): 109-133 (In Persian).
Hay, D. C., Knechel, W. R., & Wong, N. (2006), Audit fees: A meta‐analysis of the effect of supply and demand attributes, Contemporary accounting research, 23(1): 141-191.
Imani, P., Hajiha, Z., & Amirhosseyni, Z. (2017), the examination of effect of earnings persistence and profitability on disclosure level of Corporate Social Responsibility listed in Stock Exchange in Tehran, Management Accounting, 10(33): 73-88 (In Persian).
Khodadadi, V., Ghalambor, M.H., & Cheraghi nia, A. (2016), the effect of the dividend policy on the relationship between earnings quality and audit fees in Tehran Stock Exchange, Empirical Research of Financial Accounting, 3(1): 111-133 (In Persian).
Khodadadi, V., Ghorbani, R., & Khansari, N. (2014), Investigating the Effect of Ownership Structure on Audit Fees, Accounting and Auditing Reviw, 21(1): 57-72 (In Persian).
Kim, D. Y., & Kim, J. Y. (2013), Effects of corporate social responsibility and corporate governance on determining audit fees, International Journal of Multimedia and Ubiquitous Engineering, 8(2): 189-196.
Lee, M.P., (2009), Does ownership form matter for corporate social responsibility? A longitudinal comparison of environmental performance between public, pri-vate, and joint-venture firms, Business and Society Review, 114 (4): 435–456.
Liu, L., & Subramaniam, N. (2013), Government ownership, audit firm size and audit pricing: Evidence from China, Journal of Accounting and Public Policy, 32(2): 161-175.
Nateghi, N., Mehrani, K., & Tahriri, A. (2018), A Review of Audit Research in Iran, Accounting and Auditing Reviw, 25(1): 159-179 (In Persian).
Nikbakht, M.R., Bozorg Asl, M., & Azadi, K. (2016), A Comprehensive Model for Auditing Service Pricing Using Fuzzy Logic, Empirical Research of Financial Accounting, 3(3): 97-116 (In Persian).
Pourali, M.R., Hajjami, M. (2014), Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange. Management System, 3(10): 135-150 (In Persian).
Rajabi, R., & Mohammadi Khashouei, H. (2009), Agency Costs & Independent Audit Services Pricing, Accounting and Auditing Reviw, 15(4): 35-52 (In Persian).
Salehi, M., Mousavi Shiri, M., & Sadir Noughani, H. (2014), Investigating the Relationship between Auditor's Fees and Performance of Companies Accepted in Tehran Stock Exchange, Financial Accounting, 5(20): 1-21 (In Persian).
Sevrikozi, A., & Tzika, V. (2018), the link between CSR and Audit Fees: Are Audit Fees associated with CSR: 1-67.
Wahba, H., Elsayed.K, (2015), the mediating effect of financial performance on the relationship between social responsibility and ownership structure, Future Business Journal, 2(5): 1-12.