9Balsam, S. , J. Krishnan, and J. S. Yang, 2003, "Auditor Industry Specialization and Earnings Quality", Auditing: A Journal of Practice & Theory Vol. 22, No. 2 September: 71-97.
10Charles J. P. Chen, S. 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: 10-22.
