5Chan, K. Hung and Donghui Wu. 2009. Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China [ R]. Working paper, Ningnan University and The Hong Kong Polytechnic University.
6DeAngelo, L. 1981. Auditor Size and Audit Quality[ J ]. Journal of Accounting and Economics, 3 (3) : 183 - 199.
7U.S. General Accounting Office (GAO). 2003a. Public Accounting Firms: Mandated Study on Consolidation and Competition[ R ].GAO - 03 - 864. Washington, D. C : General Accounting Office. p31.
8U.S. General Accounting Office (GAO). 2003b. Accounting Firm Consolidation: Selected Large Public Company Views on Audit Fees, Quality, Independence, and Choice[R]. GAO-03- 1158. Washington, D. C: General Accounting Office. p3,10,12.
9Penney, Louis H. 1961. The Significance of Mergers of Accounting Firms[ J]. Journal of Accountancy, 112 (November) : 51 -58.
10Wang, Taychang, Chiawen Liu and Chien - Heng Jennifer Chang. 2008. Does CPA - Firm Merger Matter? An Investigation into Audit Quality [ R]. Working paper, National Chengchi University and National Taiwan University.
