1Doyle, J, Ge, W., McVay, S.Deter- minants of Weaknesses in Internal Control Over Financial Reporting[J]. Journal of Accounting and Economics, 2007,44 (1-2) : 193 -223.
2Ashbaugh-Skaife, H., Collins, D., Kinney, W., LaFond, R.The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality[J]. Accounting Review, 2008, 83 ( l ): 217-250.
3Krishnan J. Audit Committee Quality and Internal Control: an Empirical Analysis[J]. Accounting Review, 2005, 80, (2).
4Kinney W. Research Opportunities in Internal Control Quality and Quality Assurance[J].Auditing: A Journal of Practice & Theory, 2000, 19, (Supplement).
5Ashbaugh-Skaife H, Collins D, Kinney W, LaFond R. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality[J]. Accounting Review, 2008, 83, (1).
6Ashbaugh-Skaife H, Collins D, Kinney W. The Discovery and Reporting of Internal Control Deficiencies prior to SOX-mandated Audits[J]. Journal of Accounting and Economics, 2007, (44).
7Lightle S, Willis D. Requiring Reports on Internal Controls: the Pros and Cons[J]. CPA Journal, 1995, 54, (5).
8Schipper K, Vincent L. Earnings Quality[J]. Accounting Horizons, 2003, (17).
9Kothari S, Leone A, Wasley C. Performance Matched Discretionary Accrual Measure[J]. Journal of Accounting and Economics, 2005, (39).
10Francis J, LaFond R, Olsson P, Schipper K. The Market Pricing of Accruals Quality[J]. Journal of Accounting and Economics, 2005, (39).
