4Abernethy, M. A., and A. M. Lillis. 1995. The impact of manufacturing flexibility on management control system design[J]. Accounting, Organizations and Society 20:241-258.
5Arnold Schneider, Bryan K. Church, The effect of auditors' internal control opinions on loan decisions[J]. Journal of Accounting and Public Policy 27(2008) 1-18.
6Ashbaugh-Skaife, H., Collins, D., Kinney, W., 2007. The discovery and reporting of internal-control deficiencies prior to SOX-mandated audits[J]. Journal of Accounting and Economics 44(1/2), 166-192.
7Altamuro, J., Beatty, A., 2006. Do internal control reforms improve earnings quality?[C]. Working Paper. September.
8Doyle, J., Ge, W., McVay, S., 2007., Determinants of weaknessesin internal control over financial reporting and the implications for earnings quality[J]. Journal of Accounting and Economics 44(1/2), 193-223.
9Hogan, C., Wilkins, M., 2006. Evidence on the Audit Risk Model: Do Auditors Increase Audit Effort in the Presence of Internal Control Weaknesses? [C]. Working paper, Southern Methodist University.
10Ittner C. D. David F. Larcker &Taylor Randall. 2003. Performance implications of strategic performance measuremerit in financial services firms[J]. Accounting, Organization and Society, 28:715-741.