3Raghunandan, K. , and Rama, D. V. Management Reports After COSO [ J ]. Internal Auditor, 8:54 -59, 1994.
4McMullen, D. A. , Raghunandan, K. and Rama, D. V. Internal Control Reports and Financial Reporting Problems [J]. Accounting Horizons, 14 : 67 - 75, 1996.
5Gietzman, Miles B. , and Trombetta, Marco. Disclosure Interactions: Accounting Policy Choice and Voluntary Disclosure Effects on the Cost of Capital [J]. Accounting and Business Research, 33(3) : 187 -205, 2003.
6Lang, Mark H. , and Lundholm, Russell J. Cross - sectional Determinants of Analysts' Ratings of Corporate Disclosures [ J ]. Journal of Accounting Research, 31 (2) : 246 - 271, 1993.
7SEC, 2007, Management's Report on Internal Control Over Financial Reporting.
8PCAOB, 2007, Auditing Standard No 5 -An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements.
