1K. Raghunandan and D. V. Rama. Management reports after COSO[J]. Internal Auditor. 1994,(8) :54 -59.
2McMullen,Dorothy, Raghunandan. Internal control reports and financial reporting problems [ J ]. Accounting Horizons, 1996,(14) :67 -75.
3Heather M. Hermanson. An analysis of the demand for reporting on internal control[J]. Accounting Horizons, 2000, (14) :325 -341.
4Dorothy A. McMullen & K. Ragahunandan 1996. Internal control reports and financial reporting problems. Accounting Horizons,Dec. ,Vol. 10 pp67-75
5Heather M. Hermanson. 2000. An Analysis of the Demand for Reporting on Internal Control. Accounting Horizons. September. pp325-341
6K. Raghunandan and D. V. Rama. 1994. Management reports after COSO. Internal Auditor. August: pp54-59.
7S. Penman. 1980. An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts. Journal of Accounting Research. Spring. pp132-160
