5Goldman A and B Barlev. The Auditor-Fim Conflict of Interest : Its Implictions for Independence. The Accounting Review, 1974.
6Knapp,M.C . Audit conflict :An empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review, 1985.
7Goldwasser, D.L .The tasks awaiting the ISB.Accounting Today ,1999.
8Ulrich Kaiser. Measuring knowledge spillovers in manufacturing and services : an empirical assessment of ahernative approaches. Research Policy ,2002.
9Simunic, D. A. Auditing, consulting and auditor independence. Journal of Accounting Research 1984.