4Nanette Byrnes Mike McNamee Diane Brady.Louis Lavelle，Christopher Palmeri．《危机四伏的会计业》[J].《商业周刊》,2002,(2).
5AICPA,"Fraud- Related SEC EMorcement Actions Against Auditors: 1987- 1997".
6Chee W Chow and Steven J Rice, 1982. "Qualified Audit Opinions and Auditor Switching", The Accounting Review, April: 326-335.
7Donald R Nichols and Kenneth H Price,1976,“The Auditor—Firm Conflict:An Analysis Using Concepts of Exchange Theory”The Accounting Review.April:335-338.
8Fudenberg, Drew and Jena Tirole, 1991: " Game Theory", MIT Press.
9Kofman, Fred and Lawarree, Jacques, 1993: " Collusion in Hierarchical Agency",Econometrica, May: 629-656.
10Fahad Khalil and Jacques Lawarree, 1995: " Collusive Auditors", The American Economic Review, May: 442-446.
