2Deis,D.J,G.A Giroux.Determinants of Audit Quality in the Public Sector. The Accounting Review . 1992
3O’’Keefe,T.B.,R.D. King,,K.M.Gaver.Audit Fees, Industry Specialization and Compliance with GARS Reporting Standards. Auditing: A Journal of Practice and Theory . 1994
4McClelland DC.Testing for competence rather than for intelligence. American Psychologist . 1973
5James R. Terborg.Validation and extension of an individual differences model of work performance. Journal of Organizational Behavior . 1977
6Frenche.G.Effects of interaction of achievement, motivation,and intelligence onproblem solving success. Amer Psychologist . 1957
