6Barmniv R.Accounting Procedures,Market Date,Cash-flow Figures and Insolvency Classification:the Case of the Insurancelndustry.The Accounting Review,1990,65:578-604.
7Hemraj,M.B.The Utility of Independence in Preventing Audit Failure[J].Journal of Money Laundering Control,2002,6(1):88-93.
8Bajai,M.Auditor Compensation and Audit Failure:an Empirical Analysis[J].2003.http://papers.ssrn.com/so13/papers.cfm abstract_id=387902.
