1DeFond M L,Wong T J,Li S H. The impact of improved auditor independence on audit market concentration in China [J]. Journal of Accounting and Economics, 2000,28 (6) : 269- 305.
4Casterella J R,Franeis J R,Lewis B L,et al. Auditor industry specialization,client bargaining power, and audit pricing[J]. A Journal of Practice & Theory,2004,23(1) :123-140.
1Dopuch, N. and D. Simunic. 1980.The Nature of Competition in the Auditing Prdession: A Descriptive and Normative View.The Illinois Auditing Symposium.
2Francis, J, 1984, "The Effect of Audit Firm Size on Audit Prices: A Study of the Australian Market." Journal of Accounting and Economics, 133 ~ 151.
3Francis J., E. L. Maydew and H. C. Sparks, 1998. Earnings Management Opportunities, Auditor Quality, and External Monitoring. Auditing: A Journal of Practice and Theory, forthcoming.
4Hopwood, W., McKeown, J., Mutchler, J., 1989. A test of the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review 64, 28 ~ 48.
5Kennedy, D., Shaw, W., 1991. Evaluating financial distress resolution using prior audit opinions. Contemporary Accounting Research 8, 97 ~ 114.
6Lys, T., and Watts, R. L., 1994, Lawsuits Against Auditors. Journal of Accounting Research. 32:65-93.
7Palmrose,Z.,1988,"An Analysis of Auditor Litigation and Audit Service Quality."The Accounting Research.32:65-93
8Shu,S.,1999,Auditors Resignations:Clientele Effects and Legal Liability.Working Paper.Soston College
9Simunic, D. and M. Stein, 1987, " Product Differentation in Auditing: Auditor Choice in the Market for Unseasoned New Issues."Monograph prepued for the Canadian Certified General Accountant Research Foundation.
10Teoh, S. H., and T. J. Wong, 1993. Perceived Auditor Quality and the Earnings Respome Coefficient. The Accounting Review 68, 346-367.