6Hite, Peggy, and John Hasseldine.2003, "Tax Practitioners Credentials and the Incidence of IRS Audit Adjustments." Accounting Horizonsl 7( 1 ): 1 - 14.
7Kevin E. Murphy, Mark Higgins. "Concepts in Federal Taxation", 1998 Edition.东北财经大学出版社2001年版.
8Marsha Blumenthal & Christian: "Tax Prepares", P201, the Crisis in Tax Administration/Henry J. Aaron, Joel Slemrod, editors, Washington D.C.; Brookings Institution Press, c2004.
9GAO-03-610T,"Paid Tax Preparers: Most Taxpayers Believe They Benefit, but Some Are Poorly Served."
10Christian, Charles, and others. 1994."The Relation between the Use of Tax Preparers and Taxpayers' Prepayment Position."Journal of the American Taxation Association:6( 1 ): 17-40.
