1Abbott L. J., S. Parker., G. Peters. Serving two mas- ters: the association between audit committee internal au- dit oversight and internal audit committee activities[J]. Ac- counting Horizons, 2010 ( 1 ).
2Beasley M. S., Carcello J. V., Hermanson D. R., Neal T. L.. The audit committee oversight process [J]. Contemporary Accounting Research, 2009 (1).
3Doyle J. T., Ge W., McVay S.. Accruals quality and internal control over financial reporting[J]. Accounting Re- view, 2007 (5).
4Feng M., Li C., McVay S.. Internal control and man- agement guidance[J]. Journal of Accounting and Econom- ics,2009(2).