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一、中文部分
王泰昌、曾怡潔與劉嘉雯，2008，資訊不對稱下會計師任期與審計品質之均衡分析，中山管理評論，第16卷第4期：631-669。
李建然與陳信吉，2012，會計師任期與審計品質認知—股市投資人的觀點，中山管理評論，第20卷第3期：881-907。
官月緞與郭子建，2011，客戶重要性、非審計服務與會計師任期對審計品質之影響，當代會計，第12卷第1期：1-30。
林宜勉、劉純之與郭雅芬，2013，企業風險管理、盈餘管理與盈餘價值攸關性，會計審計論叢，第3卷第1期：81-116。
范宏書、林彥廷與陳慶隆，2015，實質盈餘管理對會計資訊價值攸關性之影響，臺大管理論叢，第25卷第3期：163-196。
范宏書、陳慶隆與廖英任，2008，盈餘管理對會計資訊的相對價值攸關性之影響，管理與系統，第15卷第1期：93-136。
范宏書與陳靜宜，2014，會計師任期與財務報表價值攸關性，會計審計論叢，第4卷第1期：1-23。
曹常鴻與陳彰文，2005，會計師知名度及其任期對初次上市櫃公司會計報表品質之影響，經營管理論叢，第一屆管理與決策2005年學術研討會特刋：275-285。
顏信輝與王炫斌，2014，我國逐步趨同國際財務報導準則對財報品質之影響，會計評論，第58期：1-37。
二、英文部分
Ball, R., & Brown, P. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, 6(2), 159-178.
Bell, T. B., Causholli, M., & Knechel, W. R. (2015). Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality. Journal of Accounting Research, 53(3), 461-509.
Brooks, L. Z., Cheng, C. S. A., Johnston, J. A., & Reichelt, K. J. (2013). Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms. Pullman, WA: Washington State University.
Bryan, D. B., & Reynolds, J. K. (2016). Auditor Size and the Cost of Equity Capital over Auditor Tenure. International Journal of Auditing, 20(3), 278-294.
Carey, P., & Simnett, R. (2006). Audit Partner Tenure and Audit Quality. The Accounting Review, 81(3), 653-676.
Chen, C. Y., Lin, C. J., & Lin, Y. C. (2008). Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?. Contemporary Accounting Research, 25(2), 415-445.
Chu, L., Church, B. K., & Zhang, P. (2012). Does Long Tenure Erode Auditor Independence?. The Social Science Research Network (SSRN).
Collins, D. W., Maydew, E. L., & Weiss, I. S. (1997). Changes in the Value-Relevance of Earnings and Book Values Over The Past Forty Years. Journal of Accounting and Economics, 24(1), 0-67.
Davis, L. R., Soo, B. S., & Trompeter, G. M. (2009). Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts. Contemporary Accounting Research, 26(2), 517-548.
Dechow, P. M., Kothari, S. P., & Watts, R. L. (1998). The Relation Between Earnings and Cash Flows. Journal of Accounting and Economics, 25(2), 0-168.
Easton, P. D., & Harris, T. S. (1991). Earnings As an Explanatory Variable for Returns. Journal of Accounting Research, 29(1), 19-36.
Fairchild, R. J., Crawford, I., & Saqlain, H. (2009). Auditor Tenure, Managerial Fraud, and Report Qualification: Theory and Evidence. The Social Science Research Network (SSRN).
García-Sánchez, I. M., Gallego-Álvarez, I., Rodríguez-Domínguez, L., Cuadrado-Ballesteros, B., & García-Rubio, R. (2014). Rotation of Auditing Firms and Political Costs: Evidence from Spanish Listed Companies. International Journal of Auditing, 18(3), 223-232.
Ghosh, A., & Moon, D. (2005). Auditor Tenure and Perceptions of Audit Quality. The Accounting Review, 80(2), 585-612.
Gold, A., Molls, F., Pott, C., & Watrin, C. (2012). The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany. The Social Science Research Network (SSRN).
Harber, M., Marx, B., & De Jager, P. (2020). The Perceived Financial Effects of Mandatory Audit Firm Rotation. Journal of International Financial Management & Accounting, 31(2), 215-234.
Hohenfels, D. (2016). Auditor Tenure and Perceived Earnings Quality. International Journal of Auditing, 20(3), 224-238.
Jackson, A. B., Moldrich, M., & Roebuck, P. (2008). Mandatory Audit Firm Rotation and Audit Quality. Managerial Auditing Journal, 23(5), 420-437.
Kim, M., & Kross, W. (2005). The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing. Journal of Accounting Research, 43(5), 753-780.
Lev, B., & Zarowin, P. (1999). The Boundaries of Financial Reporting and How to Extend Them. Journal of Accounting Research, 37(2), 353-385.
Lim, C. Y., & Tan, H. T. (2010). Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence. Contemporary Accounting Research, 27(3), 923-957.
Liu, Q., Yu, Y., & Chen, H. (2008). Signing Auditor Tenure And Audit Quality: Empirical Evidence From Mainland China Stock Markets. China Accounting and Finance Review, 10(2), 33-61.
Manry, D. L., Mock, T. J., & Turner, J. L. (2008). Does Increased Audit Partner Tenure Reduce Audit Quality?. Journal of Accounting, Auditing and Finance, 23 (4), 553-572.
Mansi, S. A., Maxwell, W. F., & Miller, D. P. (2004). Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. Journal of Accounting Research, 42(4), 755-793.
Ohlson, J. A. (1995). Earnings, Book Values, and Dividends in Equity Valuation. Contemporary Accounting Research, 11(2), 661-687.
Theil, H. (1971). Applied ecomonics forecasting. Amsterdam: North Holland.
Wilson, A. B., McNellis, C., & Latham, C. K. (2018). Audit Firm Tenure, Auditor Familiarity, and Trust: Effect on Auditee Whistleblowing Reporting Intentions. International Journal of Auditing, 22(2), 113-130.
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