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二级参考文献17
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6Lennox, 2000, Do company successfully engage in opinion-shopping? Evidence from the UK, Journal of Accounting and Economics 29,321 - 337.
7Menon and Schwartz, 1985, Auditor switched by failing firms,The Accounting Review 60, 248 - 261.
8Smith, 1986, Auditor 'subject to' opinion, disclaimers and auditor changes, Auditing : A Journal of Practice and Theory 6,95- 108.
9Chow C W，The Accounting Review，1982年，57卷，326页
10Chow,C. and S. Rice. 1982. Modified Audit Opinions and Auditor Switching. The Accounting Review 57: 326 - 335.
