Myers, James N.; Myers, Linda A.; Omer, Thomas C. (2003). "Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?". The Accounting Review. 78 (3): 779–799. doi:10.2308/accr.2003.78.3.779.
U.S. Securities and Exchange Commission: Strengthening the Commission's Requirements Regarding Auditor Independence; Title 17 CFR PARTS §210, §240, §249 and §274, final rule, 27 March 2003, https://www.sec.gov/rules/final/33-8183.htm