4[4]Utpal Bhattacharya,Hazen Daouk,Michael Welker.The World Price of Earnings Opacity[J].The Accounting Review,2003,vo178,No.3.
5[5]Robert,M.Bushman,Abbie J.Smith.Transparency,Financial Accounting Information and Corporate Governance[J].Frbny Economic Policy Review.2003.
6黄世忠.报表的粉饰与识别[N].中国财经报,1999-4-29.
7Abbott, L. J, S. Parker, andG. F. Peters. 2000. The effectiveness of Blue Ribbon Committee Recommendations in mitigasting financial misstatements: an empirical study, www.ssm.com
8Beasley, Mark. S. 1996. An Empirical Analysis of the Relation Between Board of Director Composition and Financial Statement Fraud. The Accounting Review, October: 443-465.