[149]Leech,D.,Leahy,J.Ownership structure,control type classification and theperformance of large British companies[J].The Economic Journal,Vol.101,1991.
[150]LeRoy,S.and R.Porter.The Present Value Relation:Test Based on Variance Bounds[M].Econometric 49,1981,pp.555—574.
[151]M Firth.Price setting and the value of a strong brand name[J].International Journalof research in Marketing,1993.
[152]M Firth,PMY Fung,OM Rui Ownership,governance mechanisms,and agency costs in
[153]Mock,T.J.,and A.M.Wright.1993.An exploratory study of auditor evidentialplanning.Auditing:A Journal of Practice&Theory 12(2):39—61.
[154]Mock,T.J.,and A.M.Wright.1999.Are audit programs risk—adjusted Auditing:AJournal of Practice&Theory 18(1):55—74.
[155]MORGAN,J.,AND P.STOCKEN.The Effects of Business Risk on AuditPricing[J].Review of Accounting Studies 3(1998):365—85.
[156]Myesr,S.C.and R.G.Rajan,1998.The paradox of Liquidity.Quarterly of Economics108:733—751.
[157]OKeefe,T.B.,R.D.King,and K.M.Gaver.1994.Audit fees,industry specialization,andcompliance with GAAS reporting standards.Auditing:A Journal of Practice&Theory13(Fall):41—55.
[158]OKEEFE,T.B.;D.A.SIMUNIC;AND M.T.STEIN.“The Production of AuditServices:Evidence from a Major Public Accounting Firm.”Journal of AccountingResearch 32(1994):241—61.
[159]P Moizer,S Turley.Changes In the Uk Market For Audit Services:1972—1982[J].Journal of Business Finance&Accounting,1989,Volume 16Issue 1:41—53.
[160]Palmrose,Z.,1986.Audit fees and auditor size:further evidence.Journal of Accounting Research 24:97—110.
[161]PALMROSE,Z.An Analysis of Auditor Litigation and Audit Service Quality[J].The Accounting Review 63(1988):55—73.
[162]Patricia M.Dechow,Richard G.Sloan,Amy P.Sweeney.Detecting Earnings Management[J].The Accounting Review,Vol.70,No.2(Apr.,1995),pp.193—225.
[163]Paul K.Chaney&Kirk L.Philipich,2002,Shredded reputation:the cost of audit failure[J].Journal of Accounting Research 40:1221—1245.
[164]PK Chaney,DC Jeter,L Shivakumar,Self—Selection of Auditors and Audit Pricing in Private Firms,The Accounting Review,2004(January),Volume:79,Issue:1:51—72.
[165]Pong,C.M.,Whittington,G.,1994.The determinants of audit fees:some empirical models.Journal of Business Finance and Accounting 21,1071—1095.
[166]Pratt,J.,Stice,J.D.,1994.The effect of client characteristics on auditor litigation risk adjustments,required audit evidence,and recommended audit fees.The Accounting Review 69,639—656.
[167]Ross L.Watts;Jerold L.Zimmerman.The Market for Independence and Independent Auditors[C].Working paper,University of Rochester,1981.
[168]Ross L.Watts;Jerold L.Zimmerman,Agency Problems,Auditing,and the Theory of the Firm:Some Evidence,Journal of Law and Economics,Vol.26,No.3.(Oct.,1983),pp.613—633.
[169]Ross,S.The Determination of Financial Structure:The Incentive Signaling approach[J].Bell Journal of Economics,1977,8:23—40.
[170]Seetharaman,A.,F.A.Gul,and S.G.Lynn.2002.Litigation risk and audit
fees:Evidence from UK firms cross—listed on US markets[J].Journal of Accounting and Economics 33(1):91—115.
[171]SEETHARAMAN,A.;F.A.GUL;AND S.G.LYNN.Litigation Risk and Audit Fees:Evidence from.
[172]Shleifer,A.,and R.Vishny.A Survey of Corporate Governance[J].Journal of Finance,1997,52:737—783.
[173]Simon,D.,and J.R.Francis.1988.The effects of auditor change on audit fees:Test of price cutting and price recovery.The Accounting Review 63(October):255—269.
[174]Simunic,D.A.,and M.Stein,1987.Product Differentiation in Auditing:A Study of Auditor Choice in the Market of Unseasoned New Issue[C].Canadian Certified General Accountants Research Foundation.
[175]Simunic,D.,and M.T.Stein.1996.The impact of litigation risk on audit pricing:A review of the economics and the evidence.Auditing:A Journal of Practice&Theory 15(Supplement):119—134.
[176]Simunic,D.1980.The pricing of audit services:Theory and evidence.Journal of Accounting Research 18(Spring):161—190.
[177]Singh,M.and Davidson,W.N.Agency Costs,Ownership Structure and Corporate Governance Mechanisms[J].Journal of Banking and Finance,2003,27:793—816.
[178]SP BANDYOPADHYAY,JL KAO.Market Structure and Audit Fees:A Local Analysis[J].Contemporary Accounting Research,2004,Volume 21,Number3:529—562.
[179]St.Pierre,K.,and J.Anderson.1984.An analysis of the factors associated with.Lawsuits against public accountants.the Accounting Review 59(April):242—263.
[180]Tian,Lihui,2002,“Government Shareholding and The Value of ChinasModernFirms.”Working Paper,London Business School.
[181]Tomczyk,S.,and W.J.Read.1989.Direct Measurement of Supplier Concentration in the Market for Audit Services.Auditing:A Journal of Practice&Theory 9(Fall):98—106.
[182]Verrecchia,R.E.Essays on disclosure[J].Journal of Accounting and Economics 2001,32(December):97—180.
[183]Xiao,J.Z.,Zhang,Y.,and Xie,Z.,2000.The making of independent auditing standards in China.Accounting Horizons,14(1):69—89.
[184]Yeh Y H.Do controlling shareholders enhance corporate value [J].Corporate Governance,2005,13(2):313—325.