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Further evidence。The Accounting Review，78(3)，611-639。 | | 15. | Chow, Chee W.(1982)。The Demand for External Auditing: Size, Debt and Ownership Influences。The Accounting Review，57(2)，272-291。 | | 16. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。 | | 17. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。 | | 18. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。 | | 19. | Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research，18(1)，161-190。 | | 20. | Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。 | | 21. | Guay, Wayne R.、Kothari, S. 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Knechel, J. L. Payne, and J. J. Willingham(1998)。An empirical investigation of the relationship between the computerization of accounting systems and the incidence and size of audit differences。 | | 4. | Blackwell, D. W., T. R. Noland, and D. B. Winters(1998)。The value of auditor assurance: evidence from loan pricing。 | | 5. | L. Kramer, and W. Wallace(1988)。The environment of auditing。 | | 6. | Francis, J., R. LaFond, P. Olsson and, K. Schipper(2002)。The market pricing of earnings quality。 | | 7. | Palepu, Healy, and Bernard(2004)。Business analysis and valuation using financial statements。 | | 8. | Taylor, M. H., F. T. DeZoort, E. Munn, and M. W. Thomas(2003)。A proposed framework emphasizing auditor reliability over auditor independence。 | | 9. | Walker, P. L., B. L. Lewis, and J. R. Casterella(2001)。Mandatory auditor rotation: arguments and current evidence。 | |