4Antle,R., 1982,"The Auditor as an Economic Agent", Journal of Accounting Research, Vol. 20 No. 2 Pt. II Autumn.503-527
5Antle, R., 1984,"Auditor Independence",Journal of Accounting Research ,Vol. 22 No. 1 Spring,1-19.
6Baiman,S. ,Evans Ⅲ,J. H. and Nagarajan, N.J. ,1991 ,“Collusion in Auditing", Journal of Accounting Research, Vol. 29 No.1 Spring, 1-18.
7DeAngelo, L. E., 1981, "Auditor Independence,' Low Bailing',and Disclosure Regulation ", Journal of Accounting and Economics ,3:113-127.
8DeFond,Mark L., Woog T.J. and Li,Shuhua, 2000,"The Impact of Improved Auditor Independence on Audit Market Concentration in China" , Journal of Accountinging and Economics,28:269-305.
9Lee, C.J.and Gu, Z. Y., 1998,"Low Bailing, Legal Liability, and Auditor Independence", Accounting Review, Vol 73,No. 4,533-555.
4Ahmed,A. S. ,C.Takeda,and S. Thomas.Bank loan loss provisions: a reexamintion of capital manage-ment earmngs management and signaling effects. Journal of Accounting and Economics, 1999,(28)
5Betty,A. L. ,S. L. Chamberlain,and J. Magliolo. Managing Financial Reports of Commercial Banks:The Influence of Taxes Regulatory Capital and Earnings. Journal of Accounting Research.1995.(33)