2Andrew Sheen. Implementing the EU Capital Requirement Directive--Key operational risk elements [ J ]. Journal of Financial Regulation and Compliance, 2005,13 (4) : 313 - 323.
3Andrew J. Leone. Factors related to internal control disclosure : A discussuion of A shbaugh [ J ]. Journal of Accounting and Economics ,2007,44:224 - 237.
4Doyle J,W. Ge and S Mcvay. Determinants of weaknesses in internal control over financial reporting [ J ]. Journal of Accounting and Economics, 2006 ,44 : 193 - 223.