6DeFond, M. and C. Park. 1997. Smoothing Income in Anticipation of Future Earnings. Journal of Accounting and Economics 23 (July): 115-139.
7Francis J. R. , Maydew E. L. and Sparks H. C. 1999. The Role of Big 6 Auditors in the Credible Reporting of Accruals. Auditing: A Journal of Practice and Theoryl8 (Fall) : 17 - 34.
8Geiger M. A. and Raghunandan K. 2002. Auditor Tenure and Audit Reporting Failures, Auditing: A Journal of Practice and Theory (Mar.) : 67 - 78.
9General Accounting Office (GAO) 2003. Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation, http: //www. gao. gov.
10Heninger W. G. 2001. The Association between Auditor Litigation and Abnormal Accruals. The Accounting Review 76 (January) : 111-126.
3Carcello,J.V.,and A.L.Nagy.Audit firm tenure and fraudulent financial reporting.Auditing:A Journal of Practice and Theory,2004,23:5-69.
4Chee-Yeow,Hun-Tan.Does Auditor Tenure Improve Audit Quality?Moderating Effects of Industry Specialization and Fee Dependence.Contemporary Accounting Research,2000,Fall:923-957.
5Boone,J.P.,I.K.,Khurana and K.K.Raman.Audit Firm Tenure and the Equity Risk Premiun.Journal of Accounting,2008,23:115-140.
6Arrunada.B and Paz-Ares,C.Mandatory rotation of company auditors:a critical examination.International Review of Law and Economics,1997,17:31-61.
7Peter Carey and Roger Simnett.Audit Partner Tenure and Audit Quality.The Accounting Review,2006,May:653-676.
8David L.Manry,Theodore J.Mock and Jerry L.Turner.Does Increased Audit Partner Tenure Reduce Audit Quality?Journal of Accounting and Finance,2008,Fall:553-572.