8American Institute of Certified Public Accountants, AICPA.1978. The Commission on Auditors' Responsibilities: Report, Conclusions and Recommendations. New York, NY:AICPA.
9American Institute of Certified Public Accountants, AICPA.1992. Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies. New York,NY: AICPA.
10Bartov E. , Gul F. A. and Tsui J. S. (2000), Discretionary-accruals Models and Audit Qualifications. The Accounting Review 76 (January) : 27-58.