3Audretsch, D. B. and M. P. Feldman. R&D Spillovers and the Geography of Innovation and Production. American Economic Review 1996 (86): 630-640.
4Broye, G., & Weill, L. Does leverage influence audit choice? A cross-country analysis [J]. Applied Financial Economics, 2008,18 (9), 715-731.
5Coval, J. D, and T. J. Moskowitz. The Geography of Investment: Informed Trading and Asset Prices[J]. Journal of Political Economy 2001(109): 811-841.
6Durendez Gomez-Guillamon, Antonio Luis. The geographical factor in the determination of audit quality[J]. Spanish Accounting Review, 2012, 15 (2) 287-310.
7Ferdinand A. Gul, Donghui Wu, Zhifeng Yang. Do Individual Auditors Affect Audit Quality? Evidence from Archival Data[J]. The Accounting Review, 2013 , 88(6):1993-2023.
8Hope, O.K., Kang, T., Thomas, W., & Yoo, Y.K. Culture and audit choice: a test of the secrecy hypothesis. Journal of Accounting and Public Policy, 2008,27 (5), 357-73.
9Ivkovic, Z.; and S. Weisbenner. Local Does as Local Is: Information Content of the Geography of Individual Investors' Common Stock Investments[J]. Journal of Finance 2005 (60): 267-306.
10Jong-Hag Choi, Jeong-bon Kim, Annie A Qiu, et al. Geographic proximity between Auditor and client: How does it impact audit quality? [J] Auditing, 2012, 31, (2):43-72.
