2Arrunada, Benito. The Provision on Non-Audit Services by Auditors: Let the Market Evolve and Decide. Department of Economics and Business, Universitat Pompeu Fabra, Economics Working Papers.2000.
3Chung, H.and S. Kallapur. Client Importance, Non-Audit Services and Abnormal Accruals [J]. The Accounting Review, 2003(78):931-955.
4Craswell, A. T, Francis, J.R. Pricing Initial Audit Engagements:A Test of Competing Theories .The Accounting Review, 1999, 74 (4) :pp.201-216.
5Davis, L.R.; D.N. Ricchiute and G. Trompeter. Audit Effort, Audit Fees, and the Provision of Non-audit Services to Audit Clients [J]. Accounting Review, 1993 (68): 135-150.
6DeAngelo L. Auditor Size and Audit Quality [J] Journal of Accounting and Economics, 1981(3): 183 - 199.
7DeFond, Mark L.; Raghunandan, K.; Subramanyam, K. R. Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions [J]. Journal of Accounting Research, 2002(40): 1247-1274.
8Firth, Michael. Auditor Provided Consultancy Services and their Associations with Audit Fees and Audit Opinion [J]. Journal of Business Finance & Accounting, 2002,29(5/6):661-693.
9Frankel, R.M.; M.F. Johnson and K Nelson. The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management [J]. The Accounting Review, 2002(77): 71-106.
10Goldman, A. Barlev, B. The Auditor Firm Conflict of Interest: Its Implications for Independence [J]. The Accounting Review, 1974,49(4):707-718.