中文部分
于卓民與翁煌哲，民95，循序漸進的海外投資策略：以臺灣資訊電子零組件產業對中國投資為例，管理評論，第25卷，第1期，頁47-68。
王元章、楊淑玲與陳獻儀，民97，公司組織結構資訊內涵與新上市(櫃)期初報酬，證券市場發展季刊，第20卷，第1期，頁141-190。
王茂昌，民96，公司治理中會計師與獨立董事弁鄐妞膍s，國立台北大學會計研究所未出版之博士論文。
王祝三與陳若暉，民97，臺灣企業交叉持股與股東利益相關性之研究，財務金融學刊，第16卷，第3期，頁1-46。
王泰昌與劉嘉雯，民91，會計師考試錄取人數改變數對審計市場影響之實證研究，中山管理評論，第10卷，第1期，頁93-126。
王振東，民82，我國上市公司會計師更換因素之實證研究，國立政治大學會計研究所未出版之碩士論文。
中華徵信所股份有限公司，台灣地區集團企業研究。
中華徵信所股份有限公司，台灣地區大企業排名TOP5000。
台灣證券交易所，上市上櫃公司治理守則。
台灣證券交易所，上市公司查核準則。
台灣證券交易所，上市審議規則。
台灣證券交易所，上市證券概況。
台灣證券交易所，上櫃股票轉上市審查規則。
考試院考選部，中華民國考選統計。
行政院金融管理委員會，財政部證券暨金融管理委員會年報。
行政院金融管理委員會，會計師辦理公開發行公司財務報告查核簽證準則。
李文智，民84，我國新上市公司會計師選擇之研究，國立台灣大學商學研究所未出版之博士論文。李文智、侍台誠與蔡彥卿，民92，會計師錄取率提高對臺灣地區審計成本結構與規模經濟之影響，中山管理評論，第11卷，第2期，頁367-389。李亦全與馬黛，民95，台灣家族公司負債融資成本之研究，管理評論，第25卷，第3期，頁69-91。
李佳玲與劉維琪，民90，聲譽與會計選擇，證券市場發展季刊，第13卷，第2期，頁71-96。
李建然與林秀鳯，民94，會計師任期與異常應計數之關聯性研究，管理評論，第24卷，第4期，頁103-126。
李建然與陳政芳，民93，審計客戶重要性與盈餘管理—以五大事務所組別為觀察標的，會計評論，第38期，頁59-80。
李建然、陳政芳與李啟華，民92，董監持股集中度與會計師獨立性—對會計師出具繼續經營疑慮查核意見之影響，當代會計，第4卷，第2期，頁191-209。李建然、陵扆飩P陳政芳，民92，非審計服務與異常應計數之關聯性研究，會計評論，第37期，頁1-30。吳清在與曾玉琦，民97，會計師事務所合併對審計獨立性之影響，會計評論，第47期，頁29-60。
吳清在與楊秉憲(民90)，企業更換會計師之決定因素，第五屆兩岸中華文化與經營管理學術研討會，哈爾濱工業大學：中國大陸哈爾濱。
吳穎姍、陳耀宗與簡金成，民95，公司治理對會計師選任與盈餘管理之影響，2006會計與產業整合學術研討會，東海大學：台灣台中市。
林宛瑩與陰R源，民97，台灣集團企業之控股型態及公司治理衡量指標之研究與建議，交大管理學報，第28卷，第1期，頁269-312。
官月緞、簡松源與徐永檳，民97，會計弊案與財務報導保守性—安隆/博達案觀察，當代會計，第9卷，第1期，頁69-103。周麗芳，民91，華人組織中的關係與社會網絡，本土心理學研究，第18期，頁175-228。柯承恩，民80，上市決策中會計師選擇之影響，第三屆會計理論與實務研討會—二十一世紀會計大趨勢，政治大學：台灣台北市。
洪文湘，民81，科舉考試不容弊竇－現行會計師考試制度相關問題之探討，會計研究月刊，第87期，頁54-58。
高蘭芬、陳振遠與李皕O，民95，資訊透明度及席次控制權與現金流量權偏離對公司績效之影響—以電子業為例，台灣管理學刊，第6卷，第2期，頁81-104。
財政部統計處，會計師事務所服務業調查報告。
財團法人中華民國證券櫃檯買賣中心，上櫃公司查核準則。
財團法人中華民國證券櫃檯買賣中心，證券櫃檯買賣月刊。
黃耀明，民94，會計師與企業進入信心危機時代，商業周刊，第873期，頁48-49。
陸鰤礡B陳隆麒與謝建平，民88，台灣地區創業投資公司投資行為之研究—『聲譽模式』為分析架構，輔仁管理評論，第6卷，第2期，頁71-100。
張文瀞與吳幸螢，民94，品牌聲譽、產業專業化與審計人員市場佔有率關連性：取消審計公費下限分析，會計評論，第40期，頁91-118。
張仲岳與曹美娟，民94，臺灣上市公司審計公費之決定因素，當代會計，第6卷，第2期，頁125-152。
張重昭與林嬋娟，民89，會計師事務所之專業形象研究，臺大管理論叢，第11卷，第1期，頁35-71。
張雅芬、邱炳雲與曾乾豪，民96，私立大專院校會計師選任之決定因素，會計與公司治理，第4卷，第2期，頁23-43。
張瑞當、方俊儒與沈文華，民97，集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響，管理評論，第27卷，第2期，頁29-52。陳育成與劉維琪，民94，聲譽效果與投資，財務金融學刊，第13卷，第3期，頁33-51。
陳雅苓，民93，集團企業會計師選擇之研究，朝陽科技大學會計研究所未出版之碩士論文。
陳鴻文，民84，我國上市公司會計師更換之資訊內涵研究，東吳大學會計研究所未出版的碩士論文。
陳耀宗、劉若蘭與林坤霖，民92，產業專家、客戶滿意度與審計公費關連性之研究，會計評論，第37期，頁31-52。游子慧，民96，影響我國會計師終止財務報表查核委任之決定因素實證研究，元智大學會計研究所未出版之碩士論文。
楊炎杰與官月緞，民95，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，第43期，頁27-61。
楊朝旭，民97，集團多角化對研發外溢調節效果之研究，會計評論，第46期，頁31-65。蔡彥卿、薛富井、華琪筠與陳韻如，民92，會計師業務與公費，證券暨期貨管理，第21卷，第5期，頁3-19。
廖秀梅與廖益興，民91，會計師更換時機對年報揭露時效及資本市場之影響，當代會計，第3卷，第2期，頁211-229。
鄭宜津，民95，審計品質與更換會計師因素，國立成奶j學會計研究所未出版之碩士論文。
劉嘉雯，民92，會計師事務所合併對客戶股價影響之研究—代理假說與保險假說，會計評論，第36期，頁1-22。劉嘉雯，民93，匯豐事件對審計客戶影響之實證研究，會計評論，第39期，頁25-53。盧鈺欣，民95，集團企業最終股權結構對會計師選擇之影響，2006會計與產業整合學術研討會，東海大學：台灣台中市。
謝淑惠，民79，揭櫫「283事件」－會計師高考制度終極探討&超級建言，會計研究月刊，第56期，頁20-31。
蘇裕惠，民88，會計師品牌聲譽、產業專家與審計品質之研究，1999 AAA/TAA Global Conference, Taipei, Taiwan.
證券交易法
台灣證券交易所網站: www.tse.com.tw
考試院考選部網站: www.moex.gov.tw
財政部金融管理委員會證券暨期貨管理局網站: www.sfb.gov.tw
財團法人中華民國櫃檯買賣中心網站: www.otc.org.tw
財團法人證券暨期貨交易市場發展基金會網站: www.sfi.org.tw
英文部分
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