3Antle,R., 1982,"The Auditor as an Economic Agent", Journal of Accounting Research, Vol. 20 No. 2 Pt. II Autumn.503-527
4Antle, R., 1984,"Auditor Independence",Journal of Accounting Research ,Vol. 22 No. 1 Spring,1-19.
5Baiman,S. ,Evans Ⅲ,J. H. and Nagarajan, N.J. ,1991 ,“Collusion in Auditing", Journal of Accounting Research, Vol. 29 No.1 Spring, 1-18.
6DeAngelo, L. E., 1981, "Auditor Independence,' Low Bailing',and Disclosure Regulation ", Journal of Accounting and Economics ,3:113-127.
7DeFond,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.
8Lee, C.J.and Gu, Z. Y., 1998,"Low Bailing, Legal Liability, and Auditor Independence", Accounting Review, Vol 73,No. 4,533-555.
