4Ashbaugh-Skaife H,Collins D W,Kinney W.The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-mandated Audits[J].Journal of Accounting and Economics,2007(44).
6Doyle J,Ge W,McVay S.Determinants of Weaknesses in Internal Control over Financial Reporting[J].Journal of Accounting and Economics,2007a(44).
7Abbott L J,Parker S,Peters G F,et al.Corporate Governance,Audit Quality,and the Sarbanes-Oxley Act:Evidence from Internal Audit Outsourcing[J].The Accounting Review,2007(82).
8Leone J.Factors Related to Internal Disclosure:A Discussion of Ashbaugh,Collins,and Kinney(2007)and Doyle,Ge,and McVay(2007).Journal of Accounting and Economics,2007(44).
9Naiker V,Sharma D S.Former Audit Partners on the Audit Committee and Internal Control Deficiencies[J].The Accounting Review,2009(84).
10Wolfe C J,Mauldin E G,Diaz M C.Concede or Deny:Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations?[J].The Accounting Review,2009(84).