8Behn, B. K. , J. H. Choi, and T. Rang. 2008. Audit Quality and Properties of Analyst Earnings Forecasts. The Account- ing Review, 83 (2) : 327 -349.
9Bentley, K. A., T. C. Omer, and N. Y. Sharp. 2013. Business Strategy, Financial Reporting Irregularities, and Audit Effort. Contemporary Accounting Research, 30 (2) : 780 ~ 817.
10Bergstresser, D. , and T. Philippon. 2006. CEO Incentives and Earnings Management. Journal of Financial Economics, 80 (3) : 511 ~529.
