2Dye R.A., 1995, "Incorporation and the audit market, "Journal of Accounting and Economics 19 : 75 - 114.
3Lee C - W. J., C. Liu and T. Wang, 1999, "The 150 - hour rule, "Journal of Accounting and Economics 27 : 203 - 228.
4Bartov, E. , Gul, FA. , and Tsui J. , 2000, Discretionary Accruals Models and Audit Qualifications [ J ]. Journal of Accounting and Economics, 30(3) : 421-452.
5Butler, M. , Leone, A. J. , and Willenborg, M. , 2004, An Empirical Analysis of Auditor Reporting and Its Association with Abnor- mal Accruals [ J]. Journal of Accounting and Economics, 37 (2) :139-165.
6Carey,P. , and Simnett, R. ,2006, Audit Partner Tenure and Audit Quality[ J]. The Accounting Review, 81 (3) :653-676.
7Craswe11 A, Stokes D J, Laughton J. , 2002, Auditor independence and fee dependence [ J ]. Journal of Accounting and Economics, 33 (2) :253-275.
8Choi, J-H. , Kim, J-B. , and Zang, Y. ,2010, Do Abnormally High Audit Fees Impair Audit Quality[ J]. Auditing: A Journal of Practice and Theory, 29 (2) : 115-140.
9Dechow, P. , Sloan, R. , Sweeney, A. , 1995. Detecting Earnings Management [ J ]. The Accounting Review,70 (2) : 193-225.
10Francis J R. , 2011, A framework for understanding and researching audit quality[ J]. Auditing: A Journal of Practice & Theory, 30 (2) : 125-152.