4Anne B.,Daniel A.C.Thomas Z.L.,and R.W.Beverly,The Financial Reporting Environment:Review of the Recent LiteraturefJ].Journal of Accounting and Economics, 2010,50( 3) : 296-343.
2Acharya, V. , 2003, “Is the International Convergence of Capital Adequacy RegulationDesirable?”, The Journal of Finance, Vol. 58:2745 -2781.
3Alexander ,K. , 2003, “The Need for Efficient International Financial Regulation and the Role of a Global Supervisor”, Journal of Money Launder Control, Vol. 5 No. 1:52 -65.
4Ariccia,G. D. , and B. ,Marquez,2001, “Competition among Regulators”, Working Paper, IMF.
5Barro, R. J. , and D. B. , Gordon, 1983 , “Rules, Discretion and Reputation in a Model of Monetary Policy”, Journal of Monetary Economics, Vol. 12:613 -682.
6Benston, G. J. , 1992. “International Regulatory Coordination of Banking.” In John Figleton, eds. ,The Internationalization of Capital Markets and Regulatory Response. London: Granam&Trotman, pp. 197 -210.
7Breeden, R. C. ,1992,“Reconciling National and International Concerns in the Regulation of Global Capital Markets.” In John Figleton, eds., The Internationalization of Capital Markets and Regulatory Response. London: Granam&Trotman. pp. 27 - 32.
8Feltenstein, A. , and R. , Lagunoff, 2003, “International Versus Domestic Auditing of Bank Solyency”, working paper, IMF.
9Fourcans, A. , and T. , Warin, 2001, “Tax Harmonization versus Tax Competition in Europe: A Game Theoretical Approach”, Working Paper No. 132 , Center for Research on Economic Fluctuations and Employment.
10Gatsios, K. , and P. , Holmes, 1997, “Regulatory Competition and International Harmonization”, Working Paper No. 36, CEI.