eferences
1. Akhundzadeh, M. (2012). Comparison of International Financial Reporting Standards for Small and Medium Business Units with Other Accounting Standards and Principles, Auditor, (57): 72-80. (in Persian)
2. Albu. C. N. Albu. N and S. Fekete. (2014). IFRS for SMEs in Europe-Lessons for a Ppssible Implementation in Romania, International Conference on Economy and Management Transformation, (11): 659-663.
3. Audit Standards Committee. (2018). Iran Audit Standards, Tehran, Audit Organization Publishing. (in Persian)
4. Ball. R. and L. Shivakumar. (2005). Earnings Quality in U.K. Private Firms: Comparative Loss Recognition Timeliness. Journal of Accounting and Economics, (39): 83-128.
5. Barzegar, GH. (2011). Different financial accounting and reporting standards for small and medium enterprises, Accounting Knowledge and Research, 6 (20): 30-35 and 90-93. (in Persian)
6. Bonito. A. and C. Pais. (2018). The Macroeconomic Determinants of The Adoption of IFRS for SMEs, Spanish Accounting Review, 21 (2): 116-127.
7. Bulu, Q. Hassas Yeganeh, Y. Rahnamaye Roodposhti, F. and S. Chahar Mahali. (2018). A model of the approach of accountants and auditors to accounting standards and their impact on the quality of accounting information, financial accounting and auditing research, 9 (33): 125-148. (in Persian)
8. Bunea. S. Scarini, M. and M. Minu. (2012). Romanian Professional Accountants Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises, Accounting and Management Information Systems, 11 (1): 27-43.
9. Ebrahimi, A. Sa'adat, M. R. and A. Masoomzadeh Zavareh. (2015). The research needs of the country's trading system, Business Research, (72): 139-138. (in Persian)
10. Eierle, B. (2008). Final Report of the Survey on the ED-IFRS for SMEs among German SMEs, 4th Annual Workshop on Accounting in Europe, Lund University: 50-55.
11. Fazlallahi, S. and M. Moleki Tavana. (2012). A Comprehensive Approach to the Methods and Techniques of Educational Needs Assessment, Methodology of Humanities, 17 (68): 83-115. (in Persian)
12. Gassen, j. (2017). The effect of SMEs on the financial reporting environment of private firms: An exploratory interview study, Accounting and Business Research, 47 (5): 540-563.
13. Gholipour Chari, S. (2015). Small and Medium Business Companies and International Financial Reporting Standards, Boors. (111): 105-106. (in Persian)
14. Hassas Yeganeh, Y. Beh Shur, E. and M. Shokri Kiani. (2019). The relationship between financial reporting transparency and effective tax rates, financial accounting and auditing research, 10 (38): 1-30. (in Persian)
15. International Federation of Accounting (IFAC). (2012). IFAC support for a single set of auditing standards: audit of small and medium-sized entities, IFAC policy position 2.
16. Kaya, D. and M. Koch. (2015). Countries Adoption of the International Financial Reporting Standards for Small- and Medium-Sized Entities: Early EmpiricalEvidence, Accounting and Business Research, 45 (1): 93-120.
17. Maingot, M. and D. Zeghal. (2006). Financial Reporting of Small Bussines Entities in Canada, Small Bussines Management, 44 (4) 513-530.
18. Mirshekary, S. and S. M. Saudagaran. (2005). Perception and Chacteristics of Financial Statement users in Developing Countries: Evidence from Iran, Journal of International Accounting, Auditing and Taxation, (14): 33-54.
19. Naderi, S. Heydarpoor, F. and A. Yaghoubnezhad. (2019). The relationship between the quality of accounting information and the correlation between the growth rate of the company and the industry, financial accounting and auditing research, 10 (39): 191-218. (in Persian)
20. Omoregie, N.A.E. Adeparubi O.O. and P.E, Iboi. (2014). Financial Reporting By Small and Medium Scale Enterprises in Nigeria, Journal of Business and Management, 16 (4): 53-61.
21. Pakniya, H. (2016). Audit in Small and Medium-Sized Units; From Letters to Practice, Auditor, (79): 48-56. (in Persian)
22. Rahimian, N. and N. Zamani Fard. (2018). Convergence of International Standards and Small and Medium Business Units, Official Accountant, (25): 23 - 34. (in Persian)
23. Rahimian, N. (2013). International Financial Reporting Standards for Small and Medium Business Enterprises, Tehran, Dehkadeh Publications. (in Persian)
24. Rahimian, N. and K. Eskandari. (2013). Accounting Standards and Financial Reporting for Small and Medium Business Units, Official Accountant, 32: 42-64. (in Persian)
25. Sharifzadeh, M. (2009). The role of small and medium enterprises in the development of Iran's economic activities, National Conference on the Development of Economic Activities, Payame Noor University: 1-17. (in Persian)
26. Sian, S. and C. Roberts. (2009). UK small owner-managed business: accounting and financial reporting needs, journal of small business and enterprise development, 16 (2): 289-305.