1Craswell,A,Francis,J. and Taylors,S. 1995,“Auditor brand name reputations and industrial specializations”.Journal of Accounting and Economics,20(3):297—322.
2DeAngelo, L. , 1981, "Auditor size and audit quality", Journal of Accounting and Economics, 3 : 183 - 199.
3Doogar, R. & Easley, R. F. , 1998, Concentration without differentiation : A new look at the determinants of audit market concentration, Journal of Accounting and Economics, 25:235 -253.
4Francis, J. & Stokes, D. , 1986, "Audit prices, product differenciation, and scale economics: further evidence from the Australian audit market", Journal of Accounting Research, 24 : 383 - 393.
5Frankel, R. , Johnson, M. & Nelson, K. 2002, The relation between auditor's fees for Nonaudit services and earnings management, The Accounting Review, 77:71 -105.
6Gao (US General Accounting Office), 2003A, "Public accounting firms, mandated study on consolidation and competition".
7Gao (US General Accounting Office), 2003B, "Public accounting firms, required study on the potential effects of mandatory audit firm rotation".
8Invancevich, S. & Zardkoobi, 2000, "An exploratory analysis of the 1989 accounting firm megamerger", Accounting Horizons,14 (4) : 155 - 136.
9Joseph Mc Maffery, "Break up the Big four? It may be time to split up the largest accounting firms", CFO Magazine, 2004. 6.2. , www. cfo. com.
10Menon, K. & Wilians, D. 2001, Long-term trends in audit fees, Auditing: A Journal of Practice and Theory, 20 ( 1 ) : 115 - 136.