[1] DeAngelo, L. E. 1981. Auditor Independence, “low balling, ”and Disclosure Regulations. Journal of Accounting and Economics, 3 (2) : 113～27
[2] Dye, R. . 1991. Informationally Motivated Auditor Replacement. Journal ofAccounting & Economics, (14) : 347～374


万分感谢！！！