1. Statement of auditing standards No. 109: Understanding the entity and its environment and assessing the risks of material misstatement;Commission on auditors' responsibilities: Report, conclusions, and recommendations (Cohen Commission),1978
2. Conservatism and auditor-client negotiations;R Antle;Journal of Accounting Research,1991
3. Do nonaudit services compromise auditor independence? Further evidence;H Ashbaugh;Accounting Review,2003
4. Experience and error frequency knowledge as potential determinants of audit expertise;A H Ashton;Accounting Review,1991
5. Auditor industry specialization and earnings quality;S Balsam;Auditing,2003