4Bergstresser, D. , Philippon, T. 2006. CEO incentives and earnings management [ J ]. Journal of Financial Economics, 80 (3) : 511- 529.
5Doyle, J. , W. Ge, S. McVay. 2007a Determinants of weakness in internal control over financial reporting [ J]. Journal of Accounting and Economics, 44(1-2) : 193-223.
6Finkelstein S. 1999. Power in top management teams: dimensions, measurement, and validation [ J ]. Academy of management jour- nal, 35(3) : 505-538.
7Hoitash, U. , R. Hoitash and J. Bedard. 2009. Corporate governance and internal control quality: a comparison of regulatory regimes [ J ]. The Accounting Review, 84 ( 3 ) : 839-867.
8Kim, E. H. , Lu Y. 2011. Is chief executive officer power bad? [J]. Asia-Pacific journal of financial studies, 40(4) : 495-516.
9Rice, S. , D. Weber. 2012. How effective is internal control reporting under SOX 404? Determinants of the (non-) disclosure of ex- isting material weaknesses [ J ]. Journal of accounting research, 50 (3) : 811-843.
10Verrecchia, R. 2001. Essays on disclosure [ J ]. Journal of Accounting and Economics, 32 (1-3) : 97-180.