7DeAngelo. L. E., 1981 ,Auditor size and audit quality. Journal of Accounting and Economics3:183 - 99.
8Watts R. and J. Zimmerman. , 1983, Agency Problem, Auditing,and theory of the firm: Some Evidence. Journal of law and Economics- 613 - 33.
9朱·弗登博格 让·梯若尔.《博弈论》[M].中国人民大学出版社,2002..
10Chi, W.,L. L. Lisic,X. Long,and K. Wang. 2013. Do Regulations Limiting Management Influence over Auditors Improve Audit Quality? Evidence from China[ J]. Journal of Accounting and Public Policy,32(2) : 176-187.