2Doyle J. , W. Ge, S. McVay. 2007. Accruals Quality and Internal Control over Financial Reporting. The Accounting Review, 82 (5): 1141-1170.
3Hammersley J. , L. Myers, C. Shakespeare. 2008. Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses under Section 302 of the Sarbanes - Oxley Act of 2002. Review of Accounting Studies, 13 (1): 141-165.
4杨有红,毛新述.2009.内部控制、财务报告质量与投资者保护,北京工商大学工作论文.
5Ashbaugh - Skaife H. , D. Collins, W. Kinney, R. LaFond. 2007. The Effect of Internal Control Deficiencies on Firm Risk and Cost of Equity Capital. Available at: http://ssrn. corn/abstract_ 896760.
6Ashbaugh- Skaife H. , D. Collins, W. Kinney, R. LaFond. 2008. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review, 83 (1) : 217 -250.
7Beneish M. D. , M. B. Billings, L. D. Hodder. 2008. Internal Control Weaknesses and Information Uncertainty. The Accounting Review, 83 (3) : 665 - 703.
8Doyle J. , W. Ge, S. McVay. 2007. Determinants of Weaknesses in Internal Control over Financial Reporting. Journal of Accounting and Economics, 44 : 193 - 223.
9Jeffrey Doyle,Weili Ge,Sarah Mc Vay.Determinants of Weaknesses in Internal Control over Financial Reporting.Journal of Accounting and Economics,2007.
10Financial Reporting Council.Internal Control-Revised Guidance for Directors on the Combined Code,2005.
