3Ashbaugh-Skaife, H., Collins, D. Kinney, W. and LaFond. 2008, The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality, Accounting Review, 83 (1):217-250.
4Brown, N., Pott,C. and Wompener, A. 2008, The Effect of Internal Control Regulation on Earnings Quality: Evidence from Germany, Working Paper.
5Chan, Farrel and Lee.2008, Earnings Management of Finns Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act, Auditing: A Journal of Practice & Theory,27(2): 161-180.
6Dechow, E, R. Sloan and A. Sweeney. 1995, Detecting Earnings Managefnent, The Accounting Review,70(2): 193-225.
7Doyle, J., Ge, E., and McVay, S. 2007a, Accruals Quality and Intemal Control over Financial Reporting, Accounting Review, 82(5): 1141-1170.
8Healy, P. and Palepu, K. 2001, Information Asymmetry, Corporate Disclosure, and the Capital Markets: a Review of the Empirical Disclosure Literature, Journal of Accounting and Economics, 31: 405-440;.
9Kothari, S., Leone, A. and Wasley, C. 2005, Performance Matched Discretionary Accrual Measure, Journal of Accounting and Economics, 39:163-197.
10McNichols and Maureen F. 2002, Discussion of The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors, The.