| Reference: | 參考書目
一、中文部分
1.余淑芳，影響台灣地區會計師事務所決定專業服務費用因素之研究，民國77年6月，政治大學會計研究碩士論文。
2.吳恭，審計學，台北:正中書局，民國59年7月四版。
3.李滿春，以行銷觀點論會計師業務之發展，民國71年6月，政治大學會計研究所碩士論文。
4.邱賜福，聯合分析在產品最佳化上之應用研究，民國72年6月，淡江大學管理科學研究所管理科學組碩士論文。
5.郭堯明，我國會計師再教育問題之研究，民國68年6月，政治大學會計研究所碩士論文。
6.陳俊卿，當前我國會計師財務簽證缺失之研究，民國75年1月，政治大學會計研究所碩士論文。
7.陳舜秋，會計師的資格教育與實務經驗，民國65年7月，東吳大學會計研究所碩士論文。
8.陳榮華，我國會計師聯合執業之研究，民國74年1月政治大學會計研究所碩士論文。
9.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，民國74年1月，政治大學會計研究所碩士論文。
10.楊昌田，會計師輪流簽證財務報表可行性之研究，民國72年6月，政治大學會計研究所碩士論文。
11.楊國樞，文崇一，吳聰賢及李亦園，社會及行為科學研究法，民國77年3月11版，台北市，臺灣東華書局。
12.蔡揚宗，我國會計師從事管理顧問服務的可行性研究－現階段之理論與實務探討，民國67年6月，政治大學會計研究所碩士論文。
13.蔡蜂霖，"關於我國營利事業如何健全建立會計制度的幾點建議"，會計師功能與責任，中華民國會計師公會全國聯合會編，民國74年6月。
14.鄭丁旺，你健全的會計是經濟革新的前提－兼談會計師的角色功能力，會計師功能與責任，中華民國會計師公會全國聯合會編，民國74年6月。
15.鄧淑珠，台灣股票上市公司更換簽證會計師相關原因之實證研究，民國78年6月，東吳大學會計研究所碩士論文。
16.鍾保敏，會計師職業專業化之研究，民國68年12月，政治大學會計研究所碩士論文。
17.藍克銘，會計師從事業務廣告可行性之研究，民國71年1月，政治大學會計研究所碩士論文。
18.顏月珠，實用無母數統計方法，台北:作者自印，民國75年初版。
19.嚴世傑譯，SPSS/PC+使用手冊，台北:儒林圖書公司，民國76年4月修訂版。
二、西文部分
1.Arnold, Jerry A. , "Alan A. Chery, Michael A. Diamond and James A. Walker, "Small Business: An Area Ripe for Practice Development," Journal of Accountancy (August 1984), pp.74-82.
2. Barlev, Benzion, "The Initial Selection of Independent Public Accountants: An Empirical Investigation," International Journal of Accounting, Education ;and Research
(Spring 1977), pp.37-51.
3. Bedingfield, James P. and Stephen E. Loeb," Auditor Changes-An Examination," Journal of Accountancy ( March 1974), pp.66-69.
*4. Berlin, Bruce S. and Francis J. Walsh, Corporations and Their Outside Auditors, Conference Board Report No.544(1972), pp.11-29.
5. Burton, John and Willian Roberts, "A Study of Auditor Changes,"Journal of Accountancy (April 1967), pp.31-36.
6. Carpenter, Charles G. and Robert H. Stranser," Displacement of Auditors When Clients Go Public," Journal of Accountancy(June 1971), pp.55-58.
7. Chow, Chee W. and Steven J. Rice, "Qualified Audit Opinions and Auditor Swi-tching," The Accounting Review (April 1982), pp.326-335.
8. _______ , and , "Qualified Audit Opinions and Share Prices, "Auditing: A Journal of Practice & Theory(Winter 1982), pp.35-53.
*9. Coe, Teddy and Dan Palmon, "Some Evidence of the Magnitude of Auditor Turnover," New York University Faculty of Business Administration Working Paper Series No.79-103 (1979)
10.Committee on Basic Auditing Concepts, A Statement of Basic Auditing Concepts, ( Sarasota, Florida: American Accounting Association), 1973.
11.DeAngelo, Linda, "Mandated Successful Efforts and Auditor Choice, "Journal of Accounting and Economics (November 1982), pp.171-203.
*12.Deloitte Haskins and Sells, An Opinion Survey of the Public Accounting Profession: How the Profession Is Viewed by Different Groups which Have Regular Contact With It,
(New York: Reichman Research, Inc., 1978).
13.Dykes, Linda Muckenfuss, "An Examination of the Importance of Certain Attributes to Clients` Selections of Accounting Firms," (Unpublished doctoral dissertation, Georgia
State. University 1981), pp.55-56.
*14.Eichenseher, John W. and David Shields, " Modeling the CPA Firm Change Criteria of Certain Corporate Chief Financial Officers," (Paper-presented at the 32nd annual
meeting of the Soutbeastern Regional Meeting of the American Accounting Association, Columbia, S.C. 18, April 1980) .
15. _______, and _______ , "The Correlates of CPA-Firm Change for Publicly-Held Corporations," Auditing: A Journal of Practice and Theory (Spring 1983),pp.23-37.
16. George , William R. and Paul J. Solomon," Marketing-Strategies for Improving Practice Development," Journal of Accountancy (February 1980), pp.79-84.
17.Khalsa, Jodha Singh,"Context Effects in Certified Public Accounting Firm Selection Decisions: The Small Business Environment, "(Unpublished doctoral dissertation, Arizona
State University, 1987).
18.Kross, William, "Profitability, Earnings Announcement Time Lags, and Stock Prices, "Journal of Business Financice & Accounting (Summer 19S0) , pp.313-328.
*19.Lindbeck, Rudolph and Robert Rogow," An analysis of Auditor Changes," (Presentation at Southeast Regional Meeting of American Accounting Association, 1975).
20.Miller, Daniel E., "The ANNUAL AUDIT REVISITED," Financial Executive (March 1975), pp.38-44.
21."On Swithing (Rotating?) Audit Firms,"Directors & Boards; (Spring 1977), pp.51-60.
*22.Roy, Robert H. and James H. Maceill, "Horizons for A Profession,"(New York: AICPA, 1967) pp.31-35.
23.Siegel, Sidney, and N. John Castellan, Jr., "Nonparametric Statistics-For The Behavioral Sciences," 2nd Edition Mc Graw-Hill Singapore, LTD., 1988), pp.l84-l89.
24.Thurston, L.L., "A Law of Lomparative Judgment," Psychological Review, Vol.34(1927), pp.273-86.
*25.Watts, Ross and Jerold Zimmerman, "Auditors and the Determinants of Accounting Standards," (Unpublished Manuscript,University of Rochester), 1982.
26.Wood, Thomas D. and Donald A. Ball, "New Rule 502 and Effective Advertising by CPA," Journal of Accountancy 145 (June 1978), pp.65-70.
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