References
1. Abdi, Mohammad Reza et al. (2014), Tax Audit in the Value Added Tax System with Emphasis on Audit Risk, Tax Research Journal,22 (23): 67-90. (in Persian).
2. Abu al-Ma'ali, Khadijeh. (1391). Qualitative research from theory to practice, Alam Publishing, Tehran, first edition. (in Persian).
3. Agrawal. K.K. (2007). Corporate Tax Planning. New Delhi, Vol. 1. Sixth Edition: 3-11, Atlantic Publishers & Dist.
4. Ameli, Angela, Afshari, Nahid (2013), A Study of Procedure Problems and Instructions for the Process of Handling Value Added Tax Cases (Case Study of Value Added Tax Units of Tehran Province, Tax Research Journal, 21(17): 99 -124. (in Persian).
5. Asadi, Morteza, Nazemi Ardakani, Mehdi (2011), Risk Assessment and Risk-Based Auditing, Economic Journal, Monthly Review of Economic Issues and Policies, )11(: 135-138. (in Persian).
6. Chan, S.-G., Z. Ramly & M. Z. A. Karim (2017) Government Spending Efficiency on Economic Growth: Roles of Value-added Tax. Global Economic Review, 46, 162-188.
7. Charmaz, C. (1990), "Discovering Chronic Illness: Using Grounded Theory", Social Science and Medicine, 30.
8. Christin. Ebeke,Helen Ehrhart, (2011). Remittances and Household Consumption Instability in Developing Countries, World Development, 39(7):1076-1089.
9. Cyert, R.M., & March, J.G. (1963). A behavioral theory of the firm. New Jersey: Prentice-Hall
10. Desai, M.A. and Dharmapala, D. (2007). Corporate tax avoidance and firm value, Review of Economics andStatistics,. 91,. (3): 537-546.
11. Donohoe, M. & Knechel, R.(2014). Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research, 31 (1): 284-308.
12. Duff. (2009)."Measuring audit quality in an era of change: An empirical investigation of UK audit market stakeholders in 2002and 2005" Managerial Auditing Journal,.( 24): 400-422.
13. Dyreng, s., M. Hanlon, and E. Maydew. (2008). Long –run corporate tax avoidance. The accounting Review, 83(1): 61-90.
14. Dyreng, S., M. Hanlon, and E. Maydew. (2008). Long-run corporate tax avoidance. The Accounting Review, 83 (1): 61–82.
15. Glaser, B. (1992). Basics of grounded theory analysis. Mill Valley, CA: SociologyPress.
16. Goulding, C. (2002) Grounded Theory: A Practical Guide for Management, Business Andmarket Researchers. Sage, London.
17. Graham, J., M. Hanlon, T. Shevlin and N. Shroff. (2014). Incentives for Tax Planning and Avoidance: Evidence from the Field. The Accounting Review, )89:(991-1023.
18. Hail, L., Leuz, C. & Wysocki, P. (2015). Global Accounting Convergences and The Potential Adoption of IFRS By The U.S. (Part I): Conceptual Underpinnings and Economic Analysis. Accounting Horizons, 24 (3): 355-394.
19. Hanlon, M, Heitzman , Sh, (2010). A review of tax research. Journal of Accounting and Economics 50, 127-178.
20. Hasas Yeganeh, Yahya, Azinafar, Kaveh (2010), The Relationship between Audit Quality and Audit Institute Size, Accounting and Auditing Reviews, 17(3):85-98. (in Persian).
21. Hasasganeh, Yahya, (1398), Philosophy of Auditing, Kiomars Publications, Tehran. (in Persian).
22. Hassani Al-Qar, Massoud, Shari Anaghiz, Saber (2017), Investigating the Impact of Management on Tax Avoidance, Accounting Knowledge, 8(1): 107-134. (in Persian).
23. Huihua Nie , Tao Li,( 2010). China’s Value-Added Tax Reform, Firm Behavior and Performance,Higher Education Press, 5(3): 445-463.
24. Hutchens, M., and S. O. Rego. (2015). Tax Risk and the Cost of Equity Capital. Working paper, Indiana University.
25. Jensen, M.C. and W.H. Meckling. (1976). Theory of the firm: managerial Journai of Practice & Theory,11,(1).
26. Joshua, Aizenman & Yothin, Jinjarak, (2005). The collection efficiency of the value added tax: theory and international evidence, Department of Economics, Working Paper Series ,qt42d103zh, Department of Economics, UC Santa Cruz.
27. Khajavi, Maliheh, Ebrahim Rezaei and Hassan Khodavisi (1389). Estimating Dirty Money and Examining Its Implications for the Iranian Economy: A Marginal Test Approach, Quantitative Economics Quarterly, 4 (7): 99-81. (in Persian).
28. Khajavi, Sh. And Kiamehr, M. (1395). Modeling tax avoidance using accounting information. Accounting Knowledge, 22 (25): 79-100. (in Persian).
29. Khaleghi Rakhneh, Zahra, Zahedmehr, Amin and Amouri, Mehdi (2012). Explaining the method and estimation of the basic value added tax using the data table and the output, Tax Research Journal ,15(63): 71-51. (in Persian).
30. Knauer ,N. J., (2014).Critical Tax Policy: A Pathway to Reform?. Northwestern Journal of Law & Social Policy. 9(2), 206-263.
31. Madahi, Azadeh, (2013). Development of Audit Quality Model, Quarterly Journal of the Stock Exchange, 6(23): 103-137(in Persian).
32. Mashayekhi, Bita and Sidi, Seyed Jalal, (2015), Corporate Governance and Tax Avoidance, Accounting Knowledge, 6(20): 83-103. (in Persian).
33. Medina, L., and SchneiderF. (). Shadow Economies Around the World: What Did We Learn Over the Last YearsMWorkingPapers, WP/ 9 , availableat:
https://www.imf.org/~/media/Files/Publications/WP//wp.ashx.
34. Mehrani, Sasan, Karami, Gholamreza, Seyed Hosseini, Mostafa, Jahromi, Mahtab (2013). Accounting Theory, Second Edition, Negah Danesh Publications, Tehran. (in Persian).
35. Mennati, Vahid, (2017), Strategies for Improving the Quality of Internal Auditing, Quarterly Journal of Experimental Studies in Financial Accounting, Allameh Tabatabaei University, 14(55):31-70 .(in Persian).
36. Pestel, N. & E. Sommer (2017). Shifting Taxes from Labor to Consumption: More Employment and more Inequality? Review of Income and Wealth, )63(542-563.
37. Pourheidari, Omid, Golmohammadi Shooraki, Mojtaba (2015). The Impact of Company Tax Risk on Auditing Fees, Accounting and Auditing Reviews, 22 (3),301-318. (in Persian).
38. Solomon,E. (2014).The Process for Making Tax Policy in the United States: A System Full of Friction. Tax Lawyer 67(3): 547-558.
39. Strauss, A. & Corbin, J. (1990). Basics of Qualitative Research: Grounded Theory Procedures and Techniques. Newbury Park, CA: Sage.
40. Strauss, A. & Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures For Developing Grounded Theory (2 Nd Ed.). Sage Publications, Thousand Oaks, CA, USA.
41. Strauss, A. (1987). Qualitative Analysis For Social Scientists. New Work: Cambridge University Press. techiniques and procedures for developing Grounded Theory. 3th edition. test of competing theories. The Accounttiing Reviiew, )74( :201-216.
42. Strauss, Anselm. Corbin, Juliet. (1998). Principles of Qualitative Research Methodology, Basic Theory - Procedures and Methods, Mohammadi Translation, Buick, Institute of Humanities and Cultural Studies, Tehran, (2011). Third Edition. (in Persian).
43. Tahriri, Arash and Khoeini, Mahin, (2017). Quality of Internal Information, Quality of Corporate Disclosure and Tax Avoidance, Knowledge of Financial Accounting.4(1):101-120. (in Persian).
44. Ueda, J. (2017). The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies, International Monetary Fund, WP/17/158.
45. Wallace, W. A. ,(1987). A Time Series Analysis of the Effect of Internal Audit Activities on External Audit Fees, Altamonte Spring, FL: The Institute of Internal Auditors.
46. Young, D. & Guenther, D. (2003). Financial Reporting Environments and International Capital Mobility. Journal of Accounting Research, 41.
)