7McMullen D A, K Raghunandan, D V Rama. Internal Control Reports and Financial Reporting Problems [ J]. Accounting Horizons, 1996,10(4) :67 - 75.
8Hammersley J S, L A Myers, C Shakespeare. Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002[Z]. SSRN,2002.
9Skaife H A. The Effect of Sox Internal Control Deficiencies on Firm Risk and Cost of Equity[Z]. SSRN,2007.
10Leone A J. Factors Related to Internal Control Disclosure : A Discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and Mcvay(2007) [ J]. Journal of Accounting and Economics, 2007,44 : 224 - 237.
