3Altamuro, J. and A. Beatty. 2010. How Does Internal Control Regulation Affect Financial Reporting? Journal of Accounting and Economics. 49 (1 -2) : 58 ~74.
4Ashbaugh - Skaife, H. , D. W. Collins, W. R. Kinney, and R. LaFond. 2008. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review, 83 (1) : 217 ~ 250.
5Chan, K. C. , B. Fan'ell, and P. Lee. 2008. Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes -Oxley Act. Auditing: A Journal of Practice &Theory, 27 (2) : 161 ~ 179.
6Cohen, D. A. and P. Zarowin. 2010. Accrual - based and Real Earnings Management Activities around Seasoned Equity Offerings. Journal of Accounting and Economics, 5 : 2 ~ 19.
7Doyle, J. T. , W. Ge and S. McVay. 2007. Accruals Quality 'and Internal Control over Financial Reporting. The Accounting Review, 82 (5) : 1141 - 1170.
8Gao, F. , J. S. Wu and J. Zimmemlan. 2009. Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation : Evidence from the Sarbanes - Oxley Act. Journal of Accounting Research, 47 (2) : 459 ~ 506.
9Heckman, J. 1979. Sample Selecting Bias as Specification Error. Econometrica, 47:153 -166.
10Heckman, J. and X. Li. 2000. Selection Bias, Comparative Advantage and Heterogeneous Return to Education: Evidence from China. Pacific Economic Review, 9 : 155 -71.
