2Mark S. Beasley, Steven Salterio. 2001. The Relationship Between Board Characteristics and Voluntary Improvement in Audit Committee Composition and Experience.
4Randal J. Elder, Yan Zhang and Nan Zhou.2009. Internal Control Weakness and Client Risk Management. Journal of Account- ing, Auditing and Finance.
5Beng Wee Goh. 2009. Audit Committees, Boards of Directors and Remediation of Material Weaknesses in Internal Control. Contem- porary Accounting Research.
6C-opal V. Krishnan and Gnaktumr Visvanathan. 2007. Reporting Internal Control Deficiencies in the Post- Sarbanes -Oxley Era: The Role of Auditors and Corporate Governance. International Journal of Auditing.
7Ronald C. Anderson, Sattar Mansi and David M. Reeb. 2004. Board Characteristics, Accounting Report Integrity, and the Cost of Debt. Journal of Accounting & Economics.
8Ashbaugh - Skaife H. , D. Collins, W. Kinney and R. LaFond. 2008. The Effect of The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Account- ing Review,83 ( 1 ).
9Simon S. M. Ho. , Kar Shun Wong. 2001. A Study of the Relationship between Corporate Governance Structures and the Extent of Voluntary Disclosure. Journal of International Accounting, auditing and taxation.
10William H. Donaldson. 2005. Testimony Concerning the Impact of the Sarbanes - Oxley Act. Washington, D. C. : House Com- mittee on Financial Services.
