2Kam C Chan,Barbara R Farrell,Picheng Lee.Earnings Management of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act[J].Auditing:A Journal of Practice & Theory,2007 (21):17-18.
3Ashbaugh Skaife H,Collins D,Kinney W,LaFond R.The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality[J].The Accounting Review,2008 (83):217-250.
4Messod D B,Mary B B,Leslie D H.Internal Control Weaknesses and Information Uncertainty[J].The Accounting Review,2008,83 (3):665-703.
5Hogan C,Wilkins M.Do Internal Control Weaknesses Result in Lower Earnings Quality? Implications and Evidence from the Audit Risk Model[Z].Working Paper,Southern Methodist University,2005.
6Bedard J.Reported Internal Control Deficiencies and Earnings Quality[Z].Working Paper,University Lava1,2006.
7Bartov E,Givoly D,Hayn C.The Rewards to Missing a Quarterly Earnings Expectation[J].Journal of Accounting and Economics,2002,33 (3):63-76.