6Krishnan,J. Audit committee quality and internal control:an empirical analysis [J]. The Accounting Review, 2005,80,649 - 675.
7Kam C. Chan,Barbara R Farrell,Picheng Lee. Earnings Management and Return-Earnings Association of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act [R]. Working Paper Series,http ://papers. ssrn com/, 2005.
8Hollis Ashbaugh-Skaife,Daniel W. Collins and William R. Kinney,Jr. The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits[J]. Journal of Accounting and Economics, 2005.
9Stephen H. Bryan and Steven B. Lilien. Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes Oxley[R]. Working paper,Wake Forest University and City University of New York, 2005.
10Gus De Franco,Yuyan Guan and Hai Lu. The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures[R]. Working paper,University of Toronto, 2005.
