2Weili Ge, Sarah Mcvay. The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act[J]. Accounting Horizon, 2005, (Sep) : 137-158.
3Andrew J., Leone. Factors Related to Internal Control Disclosure [J]. Journal of Accounting and Economics, 2007, (Sep) : 224-237.
4Ogneva M., Raghunandan K., Subramanyam K. R.. Internal Control Weakness and Cost of Equity : Evidence From SOX Section 404 Disclosures [J]. The Accounting Review, 2007, (82) : 1255-1297.
5Patterson E.R., Smith J.R.. The Effects of Sarbanes-Oxley Act on Auditing and Internal Control Strength [J]. The Accounting Review, 2007, (82) : 427-455.
