1Wang,X. Increased disclosure requirements and corporate governance decisions：evidence from chief finaneial officers in the pre-and post-sarbanes-oxley periods[J].Journal of Accounting Researeh,2010,(48):885-920.
2Paul M Healy,Krishna G Palepu. Informa-tion Asymmetry,Corporate Disclosure and the Capital Markets:a Review of the Empirical Disclosure Literature[J].{H}Journal of Accounting and Economics,2001,(31):405-440.
3Ashbaugh-Skaife, H,Collins, D,Kinney, W,LaFond. The Effect of SOX Internal Con-trol Deficiencies and Their Remediation on Accrual Quality[J].{H}ACCOUNTING REVIEW,2008,(01):217-250.
4Doyle, J,Ge, E,McVay S. Accruals Quality and Internal Control over Financial Reporting[J].{H}ACCOUNTING REVIEW,2007,(5 a):1141-1170.
5Krishnan J. Audit committee quality and internal control:an empirical analysis[J].The Accounting Review,2005,(80):649-675.
6Hermanson,Heather M. An Analysis ofthe De-mand for Reportingon Internal Control[J].Ac-counting Horizons,2000,(22):346-372.
7Bronson Scott N,Joseph V Carcello,Kan-nan Raghunandan. Firm Characteristics and Voluntary Management Reports on Internal Control Auditing[J].A Journal of Practi-cal&Theory,2006,(05):233-266.
8Jean B. Sarbans Oxley internal control require-ments and earning quality[J].Journal of account-ing and Economics,2006,(06):1-40.
