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:
Arrunada, B. 2000. Audit Quality: Attributes, Private Safeguards
and the Role of Regulation. The European Accounting
Review. Vol. 9, No. 2: 205-224.
Ballesta, J., and M. Garcia-Meca. 2005. Audit qualifications and
Managerial corporate governance in Spanish listed firms.
. Bradford: Vol. 20, Iss. 7; pg. 725, 14 pgs.Auditing Journal
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http://www.nysscpa.org/cpajournal/2005/0802/features/f085
002.htm.
Schauer, P.C. 2001. Differences in Audit Quality Among Audit
Firms: An Examination Using Bid-ask-Spreads. Working
Paper.
Tate, S. 2001. Differences in financial Statement and Compliance
Audit Assessment Between Size and Non-Size auditors.
Working Paper.
Teoh, S. H. and T. J. Wong. 1993. Perceived Auditor Quality and
the Earnings Response Coefficient. The Accounting
Review .Vol. 68, No. 2: 346- 366.
Teoh, S. H., I. Welch, and T. J. Wong. 1998a. Earnings Management
and Long-Run Market Performance of Initial Public
Offerings. Journal of Finance. Vol. 53, No. 6: 1935-1974.
Teoh, S. H., I. Welch, and T. J. Wong. 1998b. Earnings Management
and the Underperformance of Seasoned Equity Offerings.
Journal of Financial Economics. 50: 63-99.
Titman, S., and B. Trueman. 1986. Information Quality and the
Valuation of New issues. Journal of Accounting and
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Wallace, W. A. 1980. The Economic Role of the Audit in Free and
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Watts, R.L., and J. L. Zimmerman. 1978. Towards a Positive
Theory of the determination of Accounting Standards.
The Accounting Review. 53 (January): 112-134.
Watts, R. L., and J. L. Zimmerman. 1994. The Markets for
Independence and Independent Auditors. Unpublished
Manuscript. University of Rochester.
Watts, R.L. and J. L. Zimmerman. 1986. Positive Accounting
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Williams, S.M. 2003. Associations between Earnings Management
and Properties of Independent Audit Committee
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University.
Wirght , S., and A. Wright. 1997. The Effect of Industry
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