2Chi- wen jevons lee&zhaoyang Gu. 1998. low baUing, legal liability and auditor independence, the accountng review vol.73no. 4 october pp: 533 -555.
3Dye. 1993. auditing standards, legal liability, and auditor wealth, journal of political economiy (10) : 887 -914.
4Deangelo. 1981. auditor indepengdence, lowbaUing and disclosure regulation, journal of accounting and economic, 3.
5Eichenseher and shields. 1983. the correlates of CPA -firm change for publicly -held corporations, auditing: a journal practice and theory (spring) : 23 ~ 37.
6Jensen and mecking. 1976. theorypf the firm: managerial behavior, agency costs and ownershipstructure, journal of financial economics, 3.
7Simunic&stein. 1996. the impact of litigation risk on audit pricing: a review of the economics and the evidence, journal of practice and theory (15) : 119 ~ 134.
8Simmunic. 1980. the pricing of audit services: theory and evidence, journal of accounting research, 18:161 - 190.
9Simunic and Stein. 1987. product differentiation in auditing: auditor choice in the market for unseasoned new issure, research monograph number 13. Vancouver: the Canadian certifiedgeneral accountants'research foundation.
10Simon&Francis. 1988. the effects of auditor change on the audit fees : tests of price cutting and price recovery, the accounting review, vol. 63, no. 2, april, pp: 255 -269.