8Bartov E, F A Gul, J S L Tsui. Discretionary - accruals models and audit qualifications [ J ]. Journal of Accounting and Economics,2000,30 (3) : 421 - 452.
9Becker C, M DeFond, J Jiambalvo, ct al. The effect of audit quality on earning management[ J]. Contemporary Accounting Research, 1998,15 ( 1 ) : 1-24.
10DeAngelo L E. Managerial competition, information costs and corporate governance: The use of accounting performance measures in proxy contests [ J ]. Journal of Accounting and Economics, 1998,10 ( 1 ) : 3 - 36.
