6Meek, GK., Roberts C.B. & Gray S.J. Factors influenc- ing voluntary annual report cliselosures by US, UK and conti- nental European multinationa[ corporations[D]. Journal of Inter- national Business Studies,1995, (3): 555-572.
7Scott N. Bronson, Jo- seph V. Carcel[o, and K. FLag- hunandan. Firm Characteristics and Voluntary Management P.e- ports on Internal Control[J]. A Journal of Practice & Theory, 2006, (2): 25-39.
8Ogneva, Maria, K. I. Subramanyam and K. R.aghu- nandan. Internal Control Weak- ness and Cost of Equity: Evi- dence from SOX Section404 Disclosures[J]. The Accounting FLeview, 2007, (5): 1255-1297.
9Kareen E. Brown, Jee- Hae Lira. The effect of internal control deficiencies on the use- fulness o earnings in executive compensation [J]. Advances in Accounting, incorporating Ad- vances in International Account- ing, 2012(3): 15-27.