تبیین عوامل منشأ اختلاف در خصوص پذیرش گزارش‌های حسابرسی مالیاتی پیش از اصلاحیه ماده ۲۷۲ ق.م.م. در راستای احیای بستر برون‌سپاری حسابرسی مالیاتی

Adrian, I. (2022). Outsourcing Of Tax Services: The Case Of Romania. Revista Economică, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, 74(3), 50-70. https://doi.org/10.56043/reveco-2022-0025

Ahmad, N., Mohammed, Z. M., Iskandar, T. M., Mohd Hanefah, H. M., & Faizal, S. M. (2014). Outsourcing Malaysia Federal Tax Audit: The Stakeholders' Views. Jurnal Pengurusan, 41. https://doi.org/10.17576/pengurusan-2014-41-02

Asgari, H., & Rostami, V. (2017). Investigating the Impact of the Implementation of Article 272 of the Direct Taxes Act on the Taxes Receivable from Legal Entities of the Tax Affairs Organization: A Case Study of the General Directorate of Tax Affairs of Zanjan Province. International Comprehensive Conference on Accounting in Iran,

Bābājānī, J., & Morādmanad, M. J. (2007). Performance Evaluation of the Implementation of Article 272 of the Direct Taxes Act (Approved 2001). Empirical Studies in Financial Accounting, 5(17), 105-128. https://doi.org/10.1080/09585200601127731

Dian, W. (2022). The effectiveness of tax audit as a self-assessment system supervision measures and tax revenue support (Study at the Large Tax Office 4). Ilomata International Journal of Tax and Accounting, 3(3), 258-271. https://doi.org/10.52728/ijtc.v3i3.501

Eslami Zarei, M. J., Pourali, M. R., Samadi, M., & Asgari, M. H. (2025). Audit warning test on the financial reporting quality. International Journal of Finance & Managerial Accounting, 10(39), 101-118. http://www.ijfma.ir/article_23632.html

Fazlzādeh, A., & Najafi, N. (2013). Investigating the Difference Between Taxable Income According to the Tax Audit Report and the Taxable Income Assessed by the Tax Affairs Office. Tax Research Journal, 21(18), 57-76.

Hoshi, A. (2010). Tax Auditing in Iran and the World. Official Accountant Quarterly, 7(12), 8-10.

Hosseinābādī, J., & Zamānī Mazdeh, M. (2014). Investigating the Executive Barriers to Tax Auditing in Iran (Subject of Article 272 of the Direct Taxes Act). Scientific-Research Quarterly of Accounting and Management Accounting Knowledge, 3(11), 55-66.

Kuzmin, T., Leshchuk, H., Savkiv, U., & Sas, L. (2024). Optimization of Enterprise Costs Through Outsourcing in Accounting and Taxation in the Context of Anti-Crisis Management. Journal of Vasyl Stefanyk Precarpathian National University, 11(4), 51-58. https://doi.org/10.15330/jpnu.11.4.51-58

Ma'rouf, N. N. (2025). Presenting a Conceptual Model for Financial Internal Controls Based on Contingent Risks and Government Financial Reporting Transparency (Case Study: Kurdistan Regional Government of Iraq). Scientific-Research Quarterly of Accounting and Management Auditing Knowledge, 14(3), 279-297.

Saeed Zarei, S., & Haji, M. H. R. (2025). Auditor Report Type and Defensive and Offensive Strategies of Companies. Journal of New Approaches in Management Sciences, 5(3), 230-240. magiran.com/p2846885

Yazdi, Z., Bani Mahd, B., & Nikoumaram, H. (2024). The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting. Financial Accounting and Auditing Research, 16(1), 151-185.