5Stimpson. The International Connection [J]. The Practical Accountant, 2000(10) : 32-35.
6Robert J. K. ,Laird,K. R. ,Thomas,G. E. The Entry of International CPA Firms into E- merging Markets: Motivational Factors and Growth Strategies [J].The International Journal of Accounting, 2000( 35 ) : 99-119.