5Ashbaugh-Skaife, H., D. W. Collins, and W. Kinney Jr. (2007). The discovery and reporting of internal control deficiencies prior to SOX-mandated audits[J]. Journal of Accounting and Economics, Vol.44, 166-192.
6DeFranco, G., Y. Guan, and H. Lu. 2005. The wealth change and redistribution effects of Sarbanes-Oxley internal control disclosures[J]. Working paper, University of Toronto.
7Doss, M.. 2004. Section 404 reports on internal control: Impact on ratings will depend on nature of material weaknesses reported. Moody's Investors Service. G. Jones, Ed. October, 2004.
8Doyle, J., W. Ge, and S. McVay. 2007(a). Determinants of weaknesses in internal control over financial reporting[J]. Journal of Accounting and Economics, Vol.44, 193-223.
9Doyle, J., W. Ge, and S. McVay. 2007(b). Accruals quality and internal control over financial reporting[J]. The Accounting Review,Vol.82, No.5, 1141-1170.
10Ge, W., and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act[J]. Accounting Horizons, 19, 137-158.
