6Kinndy, W. , Research opportunities in internal control quality and quality assurance [ J], Auditing 19, 2000.
7Bartov, E, Gul F. A, JSL Tsui, Discretionary-accruals Models and Audit Qualifications [J], Journal of Accounting and Economics, 2001, (30) ; 421 -52.
8S. P. Kothari, Andrew J. Leone, Charles E. Wasley, Performance Matched Discretionary Accrual Measure [ J ], Journal of Accounting and Economics, 2005.
1DoyleJ.,W.Ge,S.McVay.AccrualsQuality and InternalControl over Financial Reporting [J].the accounting review,2007,82(5):1141-1170.
2Epps,R.W.,Guthrie,CP.Sarbanes-oxley 404 materialweaknesses and discretionary accruals [J]. Accounting Forum,2010/orthcoming.
3Chan,K.C.,B-Farrell,P.Lee.Eamingsmanagement andreturn—earnings association of firms reporting materialinternal control weaknesses under section 404 of thesarbanes-oxley act [J].Auditing:A Journal of Practice &Theory 2008,27(2).