Anastasopoulos N P, Anastasopoulos M P. The evolutionary dynamics of audit[J]. European Journal of Operational Research, 2012, 216(2): 469-476.
[13]
Baron R M, Kenny D A. The moderatormediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations[J]. Journal of Personality and Social Psychology, 1986, 51(6): 1173-1182.
[14]
Bergh D D, Ketchen D J, Boyd B K, et al. New frontiers of the reputation—Performance relationship: Insights from multiple theories[J]. Journal of Management, 2010, 36(3): 620-632.
[15]
Castro A C V, Machado A. The interaction of temporal generalization gradients predicts the context effect[J]. Journal of the Experimental Analysis of Behavior, 2012, 97(3): 263-279.
[16]
DeAngelo L E. Auditor size and audit quality[J]. Journal of Accounting and Economics, 1981, 3(3): 183-199.
[17]
Duflo E, Greenstone M, Pande R, et al. What does reputation buy?Differentiation in a market for thirdparty auditors[J]. American Economic Review: Papers & Proceedings, 2013, 103(3): 314-319.
[18]
Fairchild R. Auditor tenure, managerial fraud and report qualification: A behavioural gametheoretic approach[J]. International Journal of Behavioural Accounting and Finance, 2008, 1(1): 23-37.
[19]
Fischbacher U. Ztree: Zurich toolbox for readymade economic experiments[J]. Experimental Economics, 2007, 10(2): 171-178.
[20]
Goldman A, Barlev B. The auditorfirm conflict of interests: Its implications for independence[J].The Accounting Review, 1974, 49(4): 707-718.
[21]
Goodwin J, Yeo T Y. Two factors affecting internal audit independence and objectivity:Evidence from Singapore[J]. International Journal of Auditing, 2001, 5(2): 107-125.
[22]
Hay D, Knechel W R, Wong N. Audit fees: A metaanalysis of the effect of supply and demand attributes[J]. Contemporary Accounting Research, 2006, 23(1):141-191.
[23]
Hayes A F, Preacher K J. Statistical mediation analysis with a multicategorical independent variable[J]. British Journal of Mathematical and Statistical Psychology, 2014, 67(3): 451-470.
[24]
Huberman B A, Loch C H, nüler A. Status as a valued resource[J]. Social Psychology Quarterly, 2004, 67(1): 103-114.
[25]
Jin J Y, Kanagaretnam K, Lobo G J. Ability of accounting and audit quality variables to predict bank failure during the financial crisis[J]. Journal of Banking & Finance, 2011, 35(11): 2811-2819.
[26]
King R R. An experimental investigation of selfserving biases in an auditing trust game: The effect of group affiliation[J]. The Accounting Review, 2002, 77(2): 265-284.
[27]
Messier Jr W F, Reynolds J K, Simon C A, et al. The effect of using the internal audit function as a management training ground on the external auditor’s reliance decision[J]. The Accounting Review, 2011, 86(6): 2131-2154.
[28]
Morton S. Strategic auditing for fraud[J]. The Accounting Review, 1993, 68(4): 825-839.
[29]
Preacher K J, Hayes A F. Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models[J]. Behavior Research Methods, 2008, 40(3): 879-891.
[30]
Sinha P, Hunt H G. Auditor independence:A nonparametric test of differences across the Big5 public accounting firms[J]. Accounting Perspectives, 2013, 12(4): 301-320.
[31]
Tepalagul N, Lin L. Auditor independence and audit quality: A literature review[J]. Journal of Accounting, Auditing & Finance, 2015, 30(1): 101-121.
[32]
Toth A. Reputation effects in the market of certifiers: Evidence from the audit industry[J]. Economic Inquiry, 2014, 52(2): 505-517.
[33]
Zimbelman M F, Waller W S. An experimental investigation of auditorauditee interaction under ambiguity[J]. Journal of Accounting Research, 1999, 37(1): 135-155.
