6Alchian , Armen & Dsemsetz, Harold, "Production, Information Costs and Economic Organization", American Economic Review, 1972(62), pp:777-795.
7Jensen, Michael & Meckling, Willianm, "Theory of the Firm:Managerial Behavior, Agency Costs and Ownership Structure,"Journal of Financial Economics, 1976 (3), pp: 305-60.
8Laurence Van Lent, "The Economics of an Audit Firm: the Benefits of Partnership Governance", British Accounting Review, 1999(31), pp:225-254.
9Ronald A. Dye, "Incorporation and the Audit Market", Journal of Accounting and Economics, 1995(19), pp:75-114.
10Watts, R, L., "Corporate Financial Statements, a Product of the Market and Political Processes", Australian Journal of Management, 1997(2),pp:53-75.
8CRASWELL A T,JERE R Francis, STEPHEN L Taylor. Auditor Brand Name Reputations and Industry Specialization[ J]. Journal of Accounting and Economics, 1995 ( 20 ) :297 - 322.
9钟玮,杜宇.我国事务所核心竞争力研究[J].财会管理,2007(3):89-90.
10EVELYN Patterson,DAVID Wright. Evidence of Fraud,Audit Risk and Audit Liability Regimes[J]. Review of Accounting Studies,2003(8) : 105 - 131.
