1Doogar, R. , P. Sivadasan, and I. Solomon. 2010. The Regulation of Public Company Auditing: Evidence from the Transition to AS5 [ J ]. Journal of Accounting Research,48 (4) :795-814.
2Hogan, C. , and M. Wilkins. 2008. Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies? [ J]. Contemporary Accounting Research. 25( 1 ) :219-242.
3Krishnan,G. , and W. Yu. 2010. Further Evidence on Knowledge Spillover and the Joint Determination of Audit and Non-audit Fees [ J]. Managerial Auditing Journal. 26(3) : 230-247.
4Krishnan, J. , J. Krishnan, and H. Song. 2011. The Effect of Auditing Standard No. 5 on Audit Fees [J]. Auditing: A Journal of Practice & Theory. 30 (4) : 1-27.
5Raghunandan, K. , and D. Rama. 2006. SOX Section 404 Material Weakness Disclosures and Audit Fees [ J ]. Auditing: A Journal of Practice & Theory. 25 : 99-124.
6Simunic, D. A. 1980. The Pricing of Audit Services: Theory and Evidence [J]. Journal of Accounting Research. 18( 1 ) : 161-190.
7Simunic, D. A. 1984. Auditing, Consulting, and Auditor Independence [J]. Journal of Accounting Research. 22(2) : 679-702.
8Whisenant, S. , S. Sankaraguruswamy, and K. Raghunandan. 2003. Evidenceon the Joint Determination of Audit and Non-audit Fees [J]. Journal of Accounting Research, 41(4) : 721-744.