5Ciesieski, J. and T. Weirich, 2006. Reading the SEC's Tea Leaves. The Journal of Corporate Accounting and Finance (September) : 43 - 55.
6Desai, H. , C. Hogan and M. Wilkins. 2006. The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover. The Accounting Review 81: 83 - 112.
7Palmrose, Z. V., V. J. Richardson and S. Scholz, 2004. Determinants of market reactions to restatement announcements. Journal of Accounting and Economics 37 ( February) : 59 - 89.
8SEC. 2010. Complaint No. 21599. Plaintiff vs. Dell Inc. Michael S. Dell. Kevin B. Rollins, James M. Schneider, Leslie L. Jackson, Nicholas A. R. Dunning. July 22.
9Srinivasan, S. , 2005. Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members. Journal of Accounting Research 43, 291 - 334.
