| Reference: | 一. 中文部分
1 .溫世明
我國股票上市公司簽證會計師之選任及更換之研究
國立政治大學會計研究所碩士論文，民國74 年1 月
2. 鄧淑珠
臺灣股票上市公司更換簽證會計師相關原因之實證研究
東吳大學會計研究所碩士論文，民國七十八年六月
3. 程佩瑜
我國會計師財務及融資簽證市場之研究
臺灣大學會計學研究所碩士論文，民國八十一年六月
4. 柯承恩、蘇裕忠、李文智
從60 年代談起審計研究的發展與架構
會計研究月刊(第87 期) PP.86~97
5. 柯承恩、蘇裕患、李文智
談審計總體簽證市場研究之需求面
會計研究月刊(第88 期) PP.76~ 82
6. 柯承恩、蘇裕忠、李文智
談審計總體簽證市場研究之供給面
會計研究月刊(第89 期) PP.91~97
7. 柯承恩、蘇裕忠、李文智
談審計總體簽證市場研究之供需互動
會計研究月刊(第90 期) PP.128~132
8. 財團法人中華民國會計研究發展基金會審計準則委員會
繼任會計師與前任會計師問之聯繫
審計準則公報(第17 號) (78 . 5. 1. 發布)
二. 英文部分
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