一、中文部份
王宏文,地雷股盈餘管理行為之研究,國立政治大學會計研究所未出版碩士論文,89年度吳宗祐,財務危機公司自發性重整行為宣告與股價異常報酬關聯性之研究,義守大學管理研究所未出版碩士論文,91年度
楊雅雯,會計師之產業專精及查核年資與盈餘品質之關係-績效調整後裁決性應計金額與應計項目估計誤差之衡量,輔仁大學會計學系未出版碩士論文,93年度
二、英文部分
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