3DeFond, M. and C. Park. 1997. Smoothing Income in Anticipation of Future Earnings. Journal of Accounting and Economics 23 (July): 115-139. 被引量：1
4Francis J. R. , Maydew E. L. and Sparks H. C. 1999. The Role of Big 6 Auditors in the Credible Reporting of Accruals. Auditing: A Journal of Practice and Theoryl8 (Fall) : 17 - 34. 被引量：1
5Geiger M. A. and Raghunandan K. 2002. Auditor Tenure and Audit Reporting Failures, Auditing: A Journal of Practice and Theory (Mar.) : 67 - 78. 被引量：1
6General Accounting Office (GAO) 2003. Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation, http: //www. gao. gov. 被引量：1
7Heninger W. G. 2001. The Association between Auditor Litigation and Abnormal Accruals. The Accounting Review 76 (January) : 111-126. 被引量：1
8Mansi S. A. , Maxwell W. F. and Miller D. P. 2004. Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. Journal of Accounting Research (Forthcoming). 被引量：1
9Mautz R. K. and Sharaf H. A. 1961. The Philosophy of Auditing. American Accounting Association Monograph No. 6. Sarasota , FL : American Accounting Association. 被引量：1
10Myers J. N. , Myers L. A. , and Omer T. C. 2003. Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings : A Case for Mandatory Auditor Rotation? The Accounting Review 78 : 779 - 799. 被引量：1
