7Chan, K. Hung and Donghui Wu. 2009. Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China [ R]. Working paper, Ningnan University and The Hong Kong Polytechnic University.
8DeAngelo, L. 1981. Auditor Size and Audit Quality[ J ]. Journal of Accounting and Economics, 3 (3) : 183 - 199.
9U.S. General Accounting Office (GAO). 2003a. Public Accounting Firms: Mandated Study on Consolidation and Competition[ R ].GAO - 03 - 864. Washington, D. C : General Accounting Office. p31.
10U.S. General Accounting Office (GAO). 2003b. Accounting Firm Consolidation: Selected Large Public Company Views on Audit Fees, Quality, Independence, and Choice[R]. GAO-03- 1158. Washington, D. C: General Accounting Office. p3,10,12.
