American Institute of Certified Public Accountants (AICPA). 1992. Statement of Position: Regarding Mandatory Rotation of Audit Firms of Publicly HeldCompanies. New York, NY: AICPA.
Arrunada, B., and C. Paz-Ares. 1997. Mandatory rotation of company auditors: Acritical examination. International Review of Law and Economics 17: 31-61.
Chi, W. C., Yu, H. C., & Chiu, S. T. (2004). 強制性輪調與會計師獨立性之分析. 中華會計學刊, 5(1), 71-104. https://www.airitilibrary.com/Article/Detail?DocID=P20140110001-200410-201401130027-201401130027-71-104