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| 2. | Coffee, John C. Jr.(2002)。Understanding Enron: It's about the Gatekeepers, Stupid。Business Lauryer，57，1403-1409。  |
| 3. | Ebke, Werner F.(1984)。In Search of Alternatives: Comparative Reflections on Corporate Governance and the Independent Auditor's Responsibilities。Northwestern University Law Review，79(4)，663-720。 |
| 4. | Coffee, John C. Jr.(2004)。Gatekeeper Failure and Reform: The Challenge of Fashioning Relevant Reforms。Boston University Law Review，84(2)，301-364。 |
| 5. | Hopt, Klaus J.(2011)。Comparative Corporate Governance: The State of the Art and International Regulation。American Journal of Comparative Law，59，1-73。 |
| 6. | Mulreed, Shaun(2005)。Private Securities Litigation Reform Failure: How Scienter Has Prevented the Private Securities Litigation Reform Act of 1995 from Achieving Its Goals。San Diego Law Review，42，779-820。 |
| 7. | 黃銘傑(20020600)。從安隆(Enron)案看我國會計師民事責任之現狀。月旦法學，85，105-118。 延伸查詢 |
| 8. | 陳文智(20081200)。告別深口袋？--會計師法法令責任限制規範之檢視。法學新論，5，87-117。 延伸查詢 |
| 9. | 陸大為(19870900)。擴大會計師責任能提高簽證品質？。會計研究月刊，24，42-45。 延伸查詢 |
| 10. | Hill, J. W.、Metzger, M. B.(1992)。Auditor Liability and the S&L Crisis: Shaping the Future of the Profession?。Annual Review of Banking Law，11，263-264。 |
| 11. | Hume, Lauren E.(2011)。Are We Sailing in Occupied Waters?: Rethinking the Availability of Punitive Damages Under the Oil Pollution Act of 1990。New York University Law Review，86，1444-1481。 |
| 12. | Jost, Peter-J.(1996)。Limited Liability and the Requirement to Purchase Insurance。International Review of Law and Economics，16(2)，259-276。 |
| 13. | Karako-Eyal, N.(2013)。Setting a Statutory Cap on Auditors 'Liability--What Method Should Be Used?'。Rutgers Business Law Review，10，56-99。 |
| 14. | Lee, Roach(2010)。Auditor Liability: Liability Limitation Agreements。The Company Lawyer，31。 |
| 15. | Matthews, J.(2010)。War of the Worlds: When Attorneys and Auditors Collide。Andrews Product Liability Litigation Reporter，19(10)。 |
| 16. | Newman, N. F.(2009)。The U.S. Move To International Accounting Standards--A Matter of Cultural Discord--How Do We Reconcile?。University of Memphis Law Review，39，835-879。 |
| 17. | Pacini, Carl、Martina, Mary Jill、Hamilton, Lynda(2000)。At the Interface of Law and Accounting: An Examination of a Trend toward a Reduction in the Scope of Auditor Liability to Third Parties in the Common Law Countries。American Business Law Journal，37，171-236。 |
| 18. | Vogel, Glen M.、Slavin, Nathan S.(2009)。Despite Initial Fears to the Contrary, It Appears That Sarbanes-Oxley Gave Private Litigants A "Dull Sword" When It Comes to Piercing the Corporate Veil。Fordham Journal of Corporate and Financial Law，14，415-444。 |
| 19. | Westbrook, D. A.(2003)。Corporation Law after Enron: The Possibility of a Capitalist Reimagination。Georgetown Law Journal，92，61-127。 |
| 20. | 陳文智(20080800)。該讓會計師享用比例責任制了嗎？--評析證券交易法引進比例責任制之正當性。法學新論，1，49-85。 延伸查詢 |
其他| 1. | Companies and Securities Law Review Committee(1985)。Civil Liability of Company Auditors，https://www.takeovers.gov.au/content/Resources/cslrc/downloads/03_civil_liability_of_company_auditors.pdf。 |
| 2. | 金融監督管理委員會(2014)。臺灣地區會計師事務所服務業調查報告，行政院金融監督管理委員會。 延伸查詢 |
| 3. | Law Commission(2014)。Liability of Multiple Defendants，http://www.lawcom.govt.nz/sites/default/files/projectAvailableFormats/NZLC%20R132.pdf。 |
| 4. | National Research Foundation。Auditors' Liability in the Nordic Countries，http://www.fsr.dk/~/media/Files/FSR/Nyheder%20og%20presse/Politiske%20maerkesager/NRF%201iability%20cap.ashx。 |
| 5. | (2007)。EU Audit Liability Cap Looks Likely，http://www.accountingweb.co.uk/topic/financial-reporting/eu-audit-liability-cap-looks-likely。 |
| 6. | American Institute of CPAs(2017)。Professional Liability，http://www.cpai.com/business-insurance/professional-liability/。 |
| 7. | Commission Européenne(2007)。Auditors' liability: Commission Consults on Possible Reform of Liability Rules in the EU，http://europa.eu/rapid/press-release_IP-07-60_en.htm?locale=fr。 |
| 8. | CPA Australia(2016)。Professional Standards Legislation and Risk Management: Professional Standards Scheme Fact Sheet，https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/practice-management/professional-standards-scheme-fact-sheet.pdf。 |
| 9. | European Commission(2007)。Consultation on Auditors' Liability and Its Impact on the European Capital Markets，http://ec.europa.eu/intemal_market/auditing/docs/liability/consultation-paper_en.pdf。 |
| 10. | European Commission(2007)。The Legal Systems of Civil Liability of Statutory Auditors in the European Union，http://ec.europa.eu/intemal_market/auditing/docs/liability/consultation_annex2_en.pdf。 |
| 11. | Gass, M. T.，Kochhar, A.，O'Connor, C.，Oxnam, Melissa，Purdom, A.(2008)。UK Gives Auditor Liability Limitation Agreements a Greenlight but US is Unlikely to Do the Same，http://www.lexology.com/library/detail.aspx?g=d4181eed-c3b5-4afb-ab05-88162cl965d8。 |
| 12. | Law Concil of Austrila(2003)。Professional Standard Legislation?，https://www.lawcouncil.asn.au/lawcouncil/images/LCA-PDF/Briefs_Fact_Sheets_and_Publications/Professional_Standards_Legislation_-_Sep_2003.pdf。 |
| 13. | Liability Capping Scheme(2017)。Chartered Accountants Australia and New Zealand，https://www.charteredaccountantsanz.com/member-services/being-in_public-practice/insurance-and-liability/liability-capping-scheme。 |
| 14. | Professional Standards Councils(2017)。Professional Standards Schemes，http://www.psc.gov.au/professional-standards-schemes/Scheme-documents。 |
| 15. | Sandra Waimingshire(2007)。EU Auditor Liability Reform: No Consensus，http://www.woridaccountingrepoitcom/regulators/european-commission/eu-auditor-liability-reform-no-consensus-1.htm。 |