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一、中文文獻
王泰昌、劉嘉雯，2002，會計師考試錄取人數改變對審計市場影響之實證研究，中山管理評論，10卷，1期，頁93-126。
江佩真，2006，非審計服務、性別及經營績效－以獨資型會計師事務所為例，銘傳大學會計學研究所碩士論文。
吳當傑，2003，塑造嶄新的會計師執業環境－從會計師法修正談起，當代會計， 4卷，2期，頁211-228。
李建然、廖秀梅、黃雨頎，2010，審計與非審計服務之知識外溢效果，中華管理評論國際學報，13卷，2期，頁1-23。
李敏寧，2015，美國沙氏法對我國會計師事務所生產力之影響，國立雲林科技大學會計系管理博士班博士論文。
林志穎，2016，非審計業務與事務所績效之關聯性－考慮沙氏法與策略聯盟之影響，國立雲林科技大學會計系研究所碩士論文。
金融監督管理委員會，2012-2014，「中華民國台灣地區會計師事務所服務業調查報告」。
金融監督管理委員會，1992-2014，「中華民國台灣地區會計師事務所服務業調查報告」，統計資料電子檔案。
胡靜妮，2002，非審計服務與會計師獨立性關係之實證研究，國立台北大學會計研究所碩士論文。
高誠皓，2006，審計公費、非審計公費與會計師獨立性在沙賓法施行前後之比較，國立成功大學會計系研究所碩士論文。
張寶光、楊忠城、陳燕錫，2004，我國會計師事務所人力資源替代性之演變－以合夥型會計師事務所為例，當代會計，5卷，1期，頁1-23。
陳佳彬，2007，探討沙賓法案對會計師事務所公費結構之影響，國立臺灣大學會計學研究所碩士論文。
陳燕錫、李家琪，2006，管理顧問與會計師事務所策略聯盟之績效探討－資源基礎理論觀點，管理與系統，13卷，4期，頁499-522。
陳燕錫、陳筱平、管國珍，2010，合夥會計師教育程度與事務所績效之關聯性，商業現代化學刊，5卷，4期，頁203-222。
陳燕錫、陳瓊燕，2014，會計師事務所與管理顧問公司聯盟之經營績效探討，會計評論，59期，頁73-105。
陳燕錫、黃媺婷、王雯儀，2010，記帳士法通過後對會計師事務所業務之影響，台灣管理學刊，10卷，1期，頁51-78。
陳燕錫、黃媺婷、許智順，2011，市場區隔下：會計師事務所經營績效決定因素探討，會計學報，4卷，1期，頁51-94。
陳燕錫、管國珍、陳筱平，2011，訓練與會計師事務所財務績效：考慮策略與市場區隔之影響，人力資源管理學報，11卷，4期，頁23-46。
彭尚武，2003，恩隆事件後會計師事務所非審計服務供需相關之研究，國立雲林科技大學企業管理系研究所碩士論文。
黃媺婷，2013，資源基礎觀點或節稅效果觀點？以中小型會計師事務所另設管理顧問公司為例，國立雲林科技大學會計管理博士班博士論文。
黃馨儀，1998，會計師事務所提供非審計服務之研究，國立臺灣大學會計學研究所碩士論文。
楊忠城、蔡宗益、傅鍾仁，2010，人力資本與知識外溢效果：以台灣會計師事務所為例，中山管理評論，18卷，1期，頁251-279。
楊炎杰、官月緞，2006，客戶重要性與非審計服務是否影響審計品質？Enron後的觀察，會計評論，43期，頁27-61。
蔡慧玲，1998，企業對會計師事務所非審計服務需求之研究，國立臺灣大學會計學研究所碩士論文。
譚珅杰，2006，安隆案、沙氏法案及博逹案對會計師獨立性影響之研究，輔仁大學會計學系研究所碩士論文。
二、英文文獻
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Cheng, T. W., Wang, K. L., and Weng, C. C. 2000. Economies of scale and scope in Taiwan’s CPA service industry, Applied Economics Letters, 7(6), 409-414.
Chen, A., Chen, R. C. Y., and Lee, W. C. 2002. The effect of passing rate of CPA on the industrial structure of accounting firms in Taiwan. Pan-Pacific Management Review, 5(2), 155-170.
Chen, Y. S., and Cheng, Y. S. 2008. Strategic role of size and quality in performance creation: Evidence from Taiwan’s sole proprietorship audit firms. Journal of Human Resource Management, 8(3), 73-93.
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Collins-Dodd, C., Gordon, I. M., and Smart, C. 2004. Further evidence on the role of gender in financial performance. Journal of Small Business Management, 42(4), 395-417.
Creter, C., and Summey, D. 2003. Training for peak performance. Pharmaceutical Executive, 23(5), 70-73.
DeAngelo, L. E. 1981a. Auditor independence, “lowballing”, and disclosure regulation. Journal of Accounting and Economics, 3(2), 113-127.
DeAngelo, L. E. 1981b. Auditor size and auditor quality. Journal of Accounting and Economics, 3(3), 183-199.
DeFond, M. L., Francis, J. R., and Wong, T. J. 2000. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory, 19(1), 49-66.
DeFond, M. L., Raghunandan, K., and Subramanyam, K. R. 2002. Do nonaudit service fee impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research, 40(4), 1247-1274.
Ezzamel, M., Gwilliam, D. R., and Holland, K. M. 1996. Some empirical evidence from publicly quoted UK companies on the relationship between the pricing of audit and non-audit services. Accounting and Business Research, 27(1), 3-16.
Firth, M. 1997. The provision of non-audit services by accounting firms to their audit clients. Contemporary Accounting Research, 14(2), 1-21.
Firth, M. 2002. Auditor-provided consultancy services and their associations with audit fees and audit opinions. Journal of Business Finance & Accounting, 29(5&6), 661-693.
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Greenwood, R., Li, S. X., Prakash, R., and Deephouse D. L. 2005. Reputation, diversification, and organizational explanations of performance in professional service firms, Organization Science, 16(6), 661-673.
Gul, F. A. 1999. Audit prices, product differentiation and economic equilibrium. Auditing: A Journal of Practice and Theory, 18(1), 90-100.
Gul, F. A., Tsui, J., and Dhaliwal, D. S. 2006. Non-audit services, auditor quality and the value relevance of earnings. Accounting and Finance, 46(5), 779-817.
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Larcker, D. F., and Richardson, S. A. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research, 42(3), 625-658.
Lee, C. C. 2006. Auditor concentration, business diversification and performance: Structure-Conduct-Performance paradigm, National Yunlin University of Science and Technology, Ph.D. Thesis.
Mark, R. K., and Marc, W. P. 2016. The ecosystem of shared value. Harver Business Review, 94(10), 80-89.
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Palmrose, Z. V. 1986a. Audit fees and auditor size: Further evidence. Journal of Accounting Research, 24(1), 97-110.
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Palmrose, Z. V. 1988. Public accouting firms and the acquisition of nonaudit services by public and closely-held companies. Auditing: A Journal of Practice & Theory, 8(1), 63-71.
Parkash, M., and Venable, C. 1993. Auditee incentive for auditor independence: The case of nonaudit services. The Accounting Review, 68(1), 113-133.
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