1Beasley, M. S. 1996, An empirical analysis of the relation between the board of director composition and financial statement fraud [ J ]. The Accouting Review, 71 (October) : 443 -465.
2Dechow, P , R, Sloan, and A. Sweeney. 1996 Causes and consequences of earnings manipulation:An analysis of firmssubject to enforcement actions by the SEC. I J] Contemporary Accounting Research, 13:1 -26.
3Chtourou, S, Bedard, J, Couteau, L,2001. Corporate governance : and earnings management [ R ] , Working paper, University Laval, Canada.
4April Klein. 2002. Audit committee, board of director characteristics, and earnings management [ J ] Journal of Accounting and Economics, 33(2002) :375 -400.
5Lanfeng Kao, Anlin Chen. 2004. The effects of board characteristics on earnings management [ J ] Corporate Ownership&Control, 1 (3) :96 - 107.
6Uzun, Hatice; Szewcayk, Samuel H. ; Varma, Raj. 2004, Board Composition and Corporate Fraud[J]. Financial Analysts Journal, 60 (3) : 33 - 43.
7Peasnell, K.V. ; Pope, P. F. ; Young, S. 2005 ,Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? [ J ] Journal of Business Fiance &Accounting, 32(7) :1311 -1346.
8Jean Bedard, Sonda Marrakchi Chtourou, and Lucie Courteau. 2004, The effect of audit committee expetrise,independence, and activity on aggressive earnings management [ J ] Journal of Practice&Theory (September) :13- 35.
9Biao Xie, Wallace N. Devidson, Peter J. DaDalt. 2003. Earnings management and corporate governance: the role of the board and the audit committee [ J ]. Journal of Corporate Finance, 9:295 -316.
10Anderson, Roald C. ; Mansi, Sattar A. ; Reeb, David M. 2004, Board characteristics, accouting report integrity, and the cost of debt [ J ], Journal of Accunting&Econcmics, 37 (3) :315 - 342.
4Wu C. H. , Wu C. S. , Vicotr. W. Liu. The release timing of annual reports and board characteristics[J ]. The international Journal of Business and Finance Research, 2008 (2) " 103-118.
5Forker J. J.. Corporate governance and disclosure quality [J]. Accounting and Business Research, 1992, 22(86): 111-124.
6Cooper A C, A Bruno. Success among Technology Firms, Business Horizons, 1977 ; 2.
7Daily C M, Dalton D R. CEO and Turnover in Failing Finns: An Illusion of Change. Management Journal, 1995 ; 16 Director Strategic.
8Morck R, Shleifer A, Roberb W V. Management ownership and market valuation: an empirical analysis. Jour- nal of Financial Economics, 1988 ; 4.
9Warfield T D, John J W. Wild K L. Managerial ownership, accounting choices and in formativeness of earn- ings.Journal of Accounting and Economics, 1995 ; 1.
10Flagg J C, Giroux G A, Wiggins C E. Predicting Corporate Bankruptcy Using Failing Firms. Review of Fi- nancial Economics, 1991 ; 1.