3Beasley M S.An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud [J]. The Accounting Review,1996,71.
4Anderson R C,Mansi S A,Reeb D M.Board Characteristics,Accounting Report Integrity, and the Cost of Debt [J]. Journal of Accounting and Economics,2004,37.
5Defond M L,Hann R N,Hu X S.Does the Market Value Financial Expertise on Audit Committees of Boards of Directors [J]. Journal of Accounting Research,2005,43(2).
6Carcello J V,Hollingsworth C W,Klein A,Neal T L. Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms,and Earnings Management[OL] .http:// papers.ssrn.com/sol3/papers.cfm?abstract_id=1280676,2006.