3Defond, Mark L. The Association Between Changes in Client Firm Agency Cost and Auditor Switching[J]. Auditing, A Journal of Theory and Practice,spring, 1992.
4Michael Willenborg. Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offering Market [J]. Journal of Accounting Research, spring, 1999.
6The ICAEW, the ICAS, the ICAI, 1999, "Audit Regulation-Report to the DTI for the year to 31 December 1998".
7The ICAEW and Joint Monitoring Unit 1999, "ICAEW Professional Standards Office and Joint Monitoring Unit Presentation-to the Chinese Institute of Certified Public Accountants".
8The DTI, 1998, "A Framework of Independent Regulation for the Accountancy Profession (A Consultation Document) ".
9The CCAB, 1998," Modernising Regulation - The proposals of the leading accountancy bodies".
