5Chen, Charles, Shimin Chen, and Xijia Su, 2001, Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China, Auditing: A Journal of Practice& Theory, Vol. 20, No.2, September.
6Chow, C.W and S. J. Rice. , 1982, Qualified Audit Opinion and Auditor Switching, The Accounting Review 57, 326 - 335Fried and Schiff, 1981, CPA switches and associated market reactions, The Accounting Review 56, 347 - 374.
7Krishnan, 1994, Audit switching and conservatism, The Accounting Review 69, 200 - 215.
8Krishnan and Stephens, 1995, Evidence on opinion shopping from audit opinion conservatism, Journal of Accounting and Public Policy 14, 179 - 201.
9Krishnan and Stephens, 1996, The simultaneous relation between auditor switching and auditor opinion: an empirical analysis, Accounting and Business Research 26, 224- 236.
10Lennox, 2000, Do company successfully engage in opinion-shopping? Evidence from the UK, Journal of Accounting and Economics 29,321 - 337.