1Bierstaker, J.C., J. E. Hunton, and J.C. Thibodeau. 2009. Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls? [J]. Auditing. A Journal of Practice and Theory 28: 79-94.
2Coates, J.C., IV. 2007. The Goals and Promise of the Sarbancs-Oxley Act[J]. The Journal of Economic Perspectives 21 ( 1 ). 91-116.
3Ettedge, M., C. Li, and L. Sun. 2006. The Impact of Internal Control Quality on Audit Delay in the SOX Era[J]. Auditing: A Journal of Practice and Theory 25: 1-24.
4Huang, H. -W., K. Raghunandan, and D. Rama. 2009. Audit Fees for Initial Audit Engagements before and after SOX[J]. Auditing: A Journal of Practice and Theory 28: 171-190.
5Raghunandan, K., and D. Rama. 2006. SOX Section 404 Material Weakness Disclosure and Audit Fees[J]. Auditing: A Joumal of Practice and Theory 25: 99-114.