3DEANGELO L.1981.Auditor size and audit quality[J].Journal of Accounting Economies,3:183-199.
4DEFOND M,PARK C W.2001.The reversal of abnounal accruals and the market valuation of earnings surprises[J].The Accounting Review,76:375 -404.
5KLEIN B,CRAWFORD R A,ALCHIAN A A.1978.Vertical integration,appropriable rents,and the competitive contracting process[J].Journal of Law and Eecoomies,21:297 -326.
6WOLK C M,MICHELSON S E,WOOTTON C W.2001.Auditor concentration and market shares in the US:1988-1999 a descriptive note[J].British Accouning Review,33:157-174.
7DeAngelo L. E. Audit Size and Audit Quality[J]. Journal of Accounting and Economics, 1981 (3) :183-199.
8Watts,R. ,J. Zimmerrnan. Agency Problems, Auditing and the Theory of the Firm:Some Evidence[J]. Journal of Law and Economics,1983(26):613-633.
9Alvin A. Arens, Randal J. Elder, Mark S. Beasley. Auditing and Assurance Services: An Integrated Approach (10^th)[M]. Upper Saddle River:Prentice Hall,2005.