7Balsam, S., J. Krishnan and J. G. S. Yang, 2003., "Auditor Industry Specialization and the Earnings Response Coefficient", Auditing: A Journal of Practice and Theory 22:71-97.
8Butler, B., Leone A.J, and Willenborg ,2004, "An Empirical Analysis of Auditor Reporting and its Association With Abnormal Accruals", Journal of Accounting and Economics 37:139-165.
9Carcello, J. V., and A. L. Nagy,2004, Client Size, Auditor Specialization and Fraudulent Financial Reporting. Managerial Auditing Joumall 9:651-668.
10Hogan, C. E. and D. C. Jeter,1999, "Industry Specialization by Auditors", Auditing: A Journal of Practice and Theory 18:1-17.