2Bedard J C, Hoitash weakness remediation and R, Hoitash U, et al.. Material earnings quality: A detailed ex- amination by type of control deficiency [J]. Auditing: A Journal of Practice & Theory, 2012 ( 1 ).
3Elder R, Zhang Y, Zhou J, et al.. Internal control weaknesses and client risk management [J]. Journal of Ac- counting, Auditing & Finance, 2009 (4).
4Singer Z, You H.. The effect of Section 404 of the Sarbanes-Oxley Act on earnings quality [J]. Journal of Ac- counting, Auditing & Finance, 2011 (3).
5Voss G B, Sirdeshmukh D, Voss Z G.. The Effects of Slack Resources and Environmentalthreat on Product Exploration and Exploitation [J]. Academy of Management Joumal, 2008( 1 ).
6Goh B W, Li D.. Internal controls and conditional conservatism [J ]. The Accounting Review, 2011 (3).
7Knechel W R, Payne J L.. Additional evidence on au- dit report lag[J]. Auditing: A Journal of Practice & Theo- ry,2001(1).
8Bradley S W, Shepherd D A, Wiklund J.. The im- portance of slack for new organizations facing "tough"envi- ronments [J ]. Journal of Management Studies, 2011 (5).