5Banker R D,Chang H Natarajan R. 2005, "Productivity change, technical progress, and relative efficiency change in the public accounting industry [J]. Management Science, 2005,51,291-304.
7Banker R D,Chames A,Cooper W W,Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis[J]. Management Science, 1984,30(9).
8Banker R D,Chang H,Natarajan R.Productivity Change,Technical Pro- gressand Relative Efficiency Change in the Public Accounting Indus- try[J].Management Science,2005,51 (2).
9卢宁文,叶娜.我国会计师事务所审计效率的实证研究[J].商业会汁,2012,(21).
10Bernardi R A, Arnold D. 2004. Testing the "inverted-U" phenomenon in moral development on recently promoted senior managers and partners [ J ]. Contemporary Accounting Research, 21 (2) : 353-367.