2[3]Ellen M Heffes. Changes since Sarbanes - Oxley: Financial Executive/Deloitte & Touche survey. Financial Executive. Oct 2003.
3[4]McMullen, Dorothy A; Raghunandan, K; Rama, D V. Internal control reports and financial reporting problems. Accounting Horizons.Dec 1996.
4[5]Kathleen Hickey. Anunexpected reckoning. Joumal of Commerce. New York: Dec 22. 2003.
5李树华，中国证券市场财务会计问题实证研究
6Dorothy A. McMullen & K. Ragahunandan 1996. Internal control reports and financial reporting problems. Accounting Horizons,Dec. ,Vol. 10 pp67-75
7Heather M. Hermanson. 2000. An Analysis of the Demand for Reporting on Internal Control. Accounting Horizons. September. pp325-341
8K. Raghunandan and D. V. Rama. 1994. Management reports after COSO. Internal Auditor. August: pp54-59.
9S. Penman. 1980. An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts. Journal of Accounting Research. Spring. pp132-160
