Doogar, Rajib, and Robert F. Easley. (1998). Concentration without differentiation: A new look at the determinants of audit market concentration. Journal of Accounting and Economics, 25, 235-253.
Johnson, VE, IK Khurana, and JK Reynolds. (2002). Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research, 19, 637-660.
Newton, Nathan J., Dechun Wang, and Michael S. Wilkins. (2013). Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements. Auditing: A Journal Of Practice & Theory, 32(3), 31-67.
Montenegro, Tania Menezes, Pedro Meira, and Sonia Silva. (2023). The investors’ prospects on mandatory auditor rotation: evidence from Euronext Lisbon. Quantitative Finance and Economics, 7, 440-462.
Garcia-Blandon, Josep, Josep Maria Argiles-Bosch, and Diego Ravenda. (2020). Audit firm tenure and audit quality: A cross-European study. Journal of International Financial Mnagement & Accounting, 31, 35-64.
Florio, C. (2024). A structured literature review of empirical research on mandatory auditor rotation. Journal of International Accounting,Auditing and Taxation, 55, 1-26.
Gunn, J., Kawada, B., & Michas, P. (2019). Audit market concentration, audit fees, and audit quality: A cross-country analysis of complex audit clients. Journal of Accounting and Public Policy, 38.