1K. Raghunandan and D. V. Rama. Management reports after COSO[J]. Internal Auditor. 1994,(8) :54 -59.
2McMullen,Dorothy, Raghunandan. Internal control reports and financial reporting problems [ J ]. Accounting Horizons, 1996,(14) :67 -75.
3Heather M. Hermanson. An analysis of the demand for reporting on internal control[J]. Accounting Horizons, 2000, (14) :325 -341.
4Albert L.Nagy. Section 404 compliance and financial reporting quality[J].Accounting Horrizon,2010,(24):441-454.
5Hammersley,Jacqueline S,Linda A.Myers,Catherine Shakespeare. Market Reactions to the Disclosure of Those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002[J].Review Accounting Studies,2008,(13):141-165.
6Jacob M.Rose,Carolyn Strand Norman,Anna M.Rose. Perceptions of Investment Risk Associated with Material Control Weakness Pervasiveness and Disclosure Detail[J].The Accounting Review,2010,(05):1787-1807.
7Theodore J. Mork,Lily Sun. Rajendra Sarbanes-Oxley Mandated Internal Control[M].
8P. Srivastava,Miklos Vasarhelyi. Risk Assessment International[J].Journal An Evidential Reasoning Approach to of Accounting Information Systems,2009,(10).
9Thomas J.Lopez,Scott D.Vandervelde,Yi-Jing Wu. Investor perceptions of an auditor's adverse internal control opinion[J].J Account Public Policy,2009,(28):231-250.
