5Baker Wallage.The future of financial reporting in Europe:Its roles in corporate governance[J].The International Journal of Accounting,2000,35(2):173~187.
6Beasley Mark S.An empirical analysis of the relation between board of director composition and financial statement fraud[J].The Accounting Review,1996,(10):443~465.
7Bushman R,A Smith.Financial accounting information and corporate governance[J].Journal of Accounting and Economics,2001,(32):237~333.
8Chtourou Bedard,Courteau.Corporate governance and earnings management[EB/OL].http://www.ssrn.com,2001-04-21.
9Cohen,Krishnanoorthy,Wright.The corporate governance mosaic and financial reporting quality[J].Journal of Accounting Literature,2004,(23):87~152.
10Jones G J,J Blanchot.Assessing quality of financial reporting[J].Accounting Horizons,2000,(9):353~363.