1Dorothy A. McMullen & K. Ragahunandan 1996. Internal control reports and financial reporting problems. Accounting Horizons,Dec. ,Vol. 10 pp67-75
2Heather M. Hermanson. 2000. An Analysis of the Demand for Reporting on Internal Control. Accounting Horizons. September. pp325-341
3K. Raghunandan and D. V. Rama. 1994. Management reports after COSO. Internal Auditor. August: pp54-59.
4S. Penman. 1980. An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts. Journal of Accounting Research. Spring. pp132-160