7Nagy A. Mandatory auditor finn turnover, financial reporting quality, and client bargaining power, the case of Arthur Anderson [ J ]. Accounting Horizons, 2005 (19) : 51 - 68. 被引量：1
8Gietzmann M B , P K Sen. Improving auditor independence through selective mandatory rotation [ J ]. International Journal of Auditing, 2002(6) : 183 - 210. 被引量：1
9American Institute of Certified Public Accountants (MCPA). The commission on auditors responsibilities: report, conclusions and recommendations[M]. New York: MCPA. 1978. 被引量：1
10Bates H L , Ingram R W , Reckers P M J. Auditor client affiliation: the impact on materiality [ J ]. Journal of Accountancy, 1982(4) : 60-63. 被引量：1
