5Ashbaugh- Skaife, H. , D. W. Collins, W. R. Kinney, and R. Lafond. 2008. The Effect of SOX Internal Control Defi- ciencies and Their Remediation on Accrual Quality. The Ac- counting Review, 83 (1) : 217 -250.
6Baber, W. R. , K. R. Kumar, and T. Verghese. 1995. Client Security Price Reactions to the Laventhol and Horwath Bankruptcy. Journal of Accounting Research, 33 (2) : 385 - 395.
7Bell, T. B., R. Doogar, and I. Solomon. 2008. Audit Labor Usage and Fees under Business Risk Auditing. Journal of Accounting Research, 46 (4): 729-760.
8Brown, L. D., and M. L. Caylor. 2005. A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences. The Accounting Review, 80 (2): 423 - 440.
9Cohen, J., G. Krisnamoorthy, and A. M. Wright. 2002. Corporate Governance and the Audit Process. Contempo- rary Accounting Research, 19 (4) : 573 -594.
10Dye, R. A. 1993. Auditing Standards, Legal Liability, and Auditor Wealth. Journal of Political Economy, 10 ( 5 ) : 887 - 914.