7DeAngelo,L, Auditor Independence,Low Bailing,and Disclosure Regulation[J].Journal of Accounting and Economics, 1981, (August) : 113-127.
8Rennie,M. ,Senkow, D., Rennie, R. and Wong, J. Deregulaton of the Private Corporation Audit in Canada: Justification, Lobbying, and Outcome[J]. Research in Accounting Regulation, 2003, (16):227-241.
9Wallace,W.A. The Economic Role of the Audit in Free and Regulated Markets:A Review[J]. Research in Accounting Regulation, 1987,(1):7-34.
10Wallace,W.A. The Economic Role of the Audit in Free and Regulated Markets:A Look Back and A Look Forward [J]. Research in Accounting Regulation,2004,(17) :267-298.
7Eugene F.Fama,Michael C.Jensen.Separation of Ownership and Control[J].Journal of Law and Economics,1983(1).
8Jere R.Francis,Earl R.Wilson.Auditor Changes:A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation[J].The Accounting Review,1988(4).
9Gopal V Krishnan.Does Big 6 Auditor Industry Expertise Constrain Earnings Management?[J].Accounting Horizons,2003(2).
10Kimberly A.Dunn,Brian W.Mayhew.Audit Firm Industry Specialization and Client Disclosure Quality[J].Review of Accounting Studies,2004(1).