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3. American Institute of Certified Public Accountants, AICPA, 1997. Serving the Public Interest: A New Conceptual Framework for Auditor Independence. American Institute of Certified Public Accountants, New York City.
4. Andersen et al., 1992. The liability crisis in the United States. A joint letter signed by Arthur Andersen, Coopers & Lybrand, Deloitte Touche, Ernst & Young, KPMG Peat Marwick, and Price Waterhouse. Journal of Accountancy, November 1992, 19–23.
5. The effect of audit quality on earnings management;Becker;Contemporary Accounting Research,1998