2Biao Xie. Davidson & W. N. Peter & J. Dadalt. 2003. Earnings management and Corporate Governance: The Roles of the Board and the Audit Committee. Journal of Corporate Finance, 09
3Cohen Jeffrey & Krisnamoorthy Ganesh & Wright Arnold M. 2002. Corporate Governance and the Audit Process. Contemporary Accounting Research, 19
4Hollis Ashbaugh & Terry D. Warfield. 2003. Audits as a Corporate Governance Mechanism: Evidence from the German Market. Journal L of International Accounting Research, 02
5Larcker, David F. & Richardson Scott A. 2004. Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance . Journal of Accounting Research, 06
6Warfield T. n & Wild J. J & K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics, 07
7Panerican Institude of Certified Public Accountants, Codification of Statements on Auditing Standards(Numbers 1 to 93), New York: American Institude of Certified Public Accountants Ins. 2001.
8Anthony Steele, Audit Risk and Audit Evidence: The Bayesina Approach Statistical Auditing, London: Academic Press Limited, 1992.
9Arthur Levitt,Who audits the auditors? New York Times,January 17,2002.
10G J Benston, The Market For Public Accounying Services - Demand, Supply and Regulation, Journal of Accounting and Public Pollicy, Vol. 4.
