2Simunic DA.The pricing of audit services: theory and evidenceJournal of Accountancy,1980.
3Kendall O. Bowlin,Jeffrey Hales,Steven J. Kachelmeier.Experimental evidence of how prior experience as an auditor influences managers’ strategic reporting decisions[J]Review of Accounting Studies,2009(1).
4Koh, H.C,Mahathevan, P.The effects of client employment on auditor independenceBritish Accounting Review,1993.
5MENON K,,WILLIAMS D D.Former Audit Part-ners and Abnormal AccrualsThe AccountingReview,2004.
6Geiger, M.A,North, D.S.Does hiring a new CFO change things? An investigation of changes in discretionary accrualsThe Accounting Review,2006.
7Philip Chan,Mahmoud Ezzamel,David Gwilliam.Determinants of audit fees for quoted UK companiesJournal of Business,1993.
8Clive S Lennox.Audit Quality and Executive Offices’’Affiliations with CPA FirmsJour-nal of Accounting and Economics,2005.
9Liu J H,Wang Y P,Wu L S.The Effect of Guanxi on Audit Quality in ChinaJournal of Business,2011.
10Abbott L,J S Parker,G F Peters.Audit Committee Characteristics and RestatementsAuditing: A Journal of Practice and Theory,2004.