5Chen S.,De Fond M.L.,Park C.W..Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcements[J].Journal of Accounting and Economics,2002,33(2):229-251.
6Francis J.R.,Michas P.N.,Yu M.D..Office Size of Big 4 Auditors and Client Restatements[J].Contemporary Accounting Research,2013,30(4):1626-1661.
7Kaplan S.E.,Williams D.D..The Changing Relationship between Audit Firm Size and Going Concern Reporting[J].Accounting,Organizations and Society,2012,37(5):322-341.
7Allen T. Craswell, Jere R. Francis and Stephen L. Taylor. 1995. Auditor Brand Name Reputations and Industry Specialization. Journal of Accounting and Economics 20:297-322.
8Beatty, R. 1993. Tne Eeonomic Determinants of Auditor Compensation in the Initial Public Offerings Market. Journal of Accounting Research 31:294-302.
9Chaney. P, D. Jeter and I. Shivakumar. Audit Pricing in Private Firms, working paper.
10Dan A. Simunic. 1980. The Pricing of Audit Services: Theory and Evidence. Journal of Accounting Research (Spring) : 161-190.