5Abbott, L. J, S. Parker, andG. F. Peters. 2000. The effectiveness of Blue Ribbon Committee Recommendations in mitigasting financial misstatements: an empirical study, www.ssm.com
6Beasley, Mark. S. 1996. An Empirical Analysis of the Relation Between Board of Director Composition and Financial Statement Fraud. The Accounting Review, October: 443-465.
8COSO. 1999. Fraudulent Financial Reporting: 1987-1997 - An Analysis of U. S. Public Companies. www.coso.org
9Dechow, P. M, R. G. Sloan, and A. P. Sweeney. 1996. Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research 13, Spring: 1-36.
10Jensen, M. C. 1993. The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance, July: 831-880.