4Dunn, P. 2004. The impact of insider power on fraudulent financial reporting[J]. Journal of Management. 30 (3): 397-412.
5Summers, S. and J. Sweeney. 1998. Fraudulently misstated financial statements and insider trading: An empirical analysis[J]. The Accounting Review. 73 ( 1 ): 131-146.
6American Institute of Certified Public Accountants (A1CPA) . 2002. Consideration of fraud in a financial statement audit. Statement onAuditing Standards No. 99[M]. New York, NY: AICPA.
7Beasley, M. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud[J]. The Accounting Review. 71 (4): 443-465.
8Beasley, M., J. Carcello, D. Hermanson, and E D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms [J]. Accounting Horizons. 14 (4): 441-454.
9Christopher J. Skousen, Kevin R. Smith, and Charlotte J. Wright. 2008. Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99[R]. Working Paper, Utah State University.