ABBOTT, L. J.; PARKER, S.; PETERS, G. F., y RAGHUNANDAN, K. 2003. An empirical investigation of audit fees, non-audit fees, and audit committees,...
ALTMAN, E. 1968. Financial Ratios, Discriminant Analysis, and the Prediction of Corporate Bankruptcy, Journal of Finance, 23, 589-609.
ANANDARAJAN, A., y JAENICKE, H. R. 1995. How auditors' reporting choices influence loan officers' decisions, The Journal of Commercial...
BAMBER, E. M., y STRATTON, R. A. 1997. The information content of the uncertainty-modified audit report: evidence from bank loan officers,...
BLACKWELL, D. W.; NOLAND, T. R., y WINTERS, D. B. 1998. The Value of Auditor Assurance: Evidence from Loan Pricing, Journal of Accounting...
BERGER, A. N., y UDELL, G. F. 1995. Relationship Lending and Lines of Credit in Small Firm Finance, Journal of Business, 68 (3), 351-381.
CARCELLO, J. V, y NAGY, A. L. 2004. Client size, auditor specialization and fraudulent financial reporting, Managerial Auditing Journal, 19...
COLBERT, G., y MURRAY, D. 1998. The association between auditor quality and auditor size: an analysis of small CPA firms, Journal of Accounting,...
CONSTANTINIDES, S. 2002. Auditors', bankers' and insolvency practitioners' going-concern opinion logit model, Managerial Auditing...
CRAVENS, K. S.; FLAGG, J. C., y GLOVER, H. D. 1994. A Comparison of Client Characteristics by Auditor Attributes: Implications for the Auditor...
DE ANGELO, L. 1981. Auditor size and auditor quality, Journal of Accounting and Economics, 1, 113-127.
DEFOND, M. L.; RAGHUNANDAN, K., y SUBRAMANYAM, K. R. 2002. Do Non-audit service fees impair auditor independence? Evidence from going concern...
DIAMOND, D. W. 1989. Reputation Acquisition in Debt Markets, Journal of Political Economy, 97 (4), 828-862.
DOPOUCH, N.; HOLTHAUSEN, R. W., y LEFTWICH, R. W. 1987. Predicting Audit Qualifications with Financial and Market Variables, The Accounting...
DURÉNDEZ, A. 2003. The usefulness of the audit report in investment and financing decisions, Managerial Auditing Journal, 18 (6), 549-559.
- 2004, La Auditoría de Cuentas en España: un estudio empírico sobre la función, utilidad y comprensión del informe de auditoría, ProQuest-UMI.
ESTES, R., y REIMER, M. 1977. A study of the effect of qualified auditors' opinions on bankers' lending decisions, Accounting and...
FAMA, E. 1985. What's Different about Banks? Journal of Monetary Economics, 15, 29-39.
FAMA, E. F., y FRENCH, K. R. 2002. Testing Tradeoff and Pecking Order Predictions About Dividends and Debt, The Review of Financial Studies,...
FARGHER, N., TAYLOR, M. H., y SIMON, D. T. 2001. The demand for auditor reputation across international markets for audit services, The International...
FAZZARI, S., HUBBARD, R., y PETERSEN, B. 1988. Financing constraints and corporate investment, Brookings Papers on Economic Activity, 2, 141-206.
FERGUSON, A., y STOKES, D. 2002. Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers,...
FEROZ, E. H.; PARK, K., y PASTENA, V. S. 1991. The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases,...
FIELDS, L. P.; FRASER, D. R., y WILKINS, M. S. 2004. An investigation of the pricing of audit services for financial institutions, Journal...
FIRTH, M. 1979. Qualified audit reports and bank lending decisions, Journal of Bank Research, invierno, 231-241.
- 1980. A note on the impact of audit qualifications on lending and credit decisions, Journal of Banking and Finance, 4, 257-267.
FRANCIS, J. R., y KRISHNAN, J. 1999. Accounting accruals and auditor reporting conservatism, Contemporary Accounting Research, 16 (1), 135-165.
FRANCIS, J., y WILSON, E. 1988. Auditor Changes a Joint Test of Theories Relating to Agency Costs and Auditor Differentiation, The Accounting...