1Albrecht W. S and M. B Romney. 1986. Red-flagging Management Fraud: A Validation [J], Advances in Accounting.(3): 323-333.
2Kinney. W and McDanie L. 1989. Characteristics of Firms Correcting Previously Reported Quarterly Earnings [ J ]. Journal of Accounting and Economics (Feb).
3Loebbecke, J. K. and Willingham. 1988. Review of SEC Accounting and Auditing Enfoencement Releases. Working paper,University of Utah.
4Loebbecke, J. K. and John. 1992. Corporate Governance and Disclosure Quality. Accounting and Bussiness Research,Spring.
5Cottrell, D. M and Albrecht, W. S. 1994. Recognizing the Symptoms of Employee Fraud. Health Care Financial Management, 1994 (May): 19-25.
6Persons O. 1995. Using Financial Statement Data to Identify Factors Associated with Fraudulent Financing Reporting. Journal of Applied Business Research, (11) : 38 -46.
7Hoffman Vicky B, Morgan Kimberly P and Patton James M: The Warning Signs of Fraudulent Financial statement, Journal of Accountancy, 1996 (Oct).
8Beasley M: An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud[J], The Accounting Review, 1996, 71 (Oct) : 443 -465.
9Beasley M: Boards of Directors and fraud [J], The CPA Journal, 1998, Vol. 68, Issue: 4, 56 -58.
10McMullen, Dorothy A, Raghunandan K and Rama D: Internal Control Reports and Financial Reporting Problems, Accounting Horizons. 1996 (Dec).