4PCAOB.Auditing Standard No.2-An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements[S],2004.
5PCAOB.Auditing Standard No.5-An Audit of Internal Control Over Financial Reporting that is Integrated with An Audit of Financial Statements[S],2007.
6Maria ogneva,K.R.Subramanyam,Kannan Raghunandan.Internal control weakness and cost of equity:evidence from SOX Section 404 disclosures[J].The Accounting Review,2007,82(5):1255-1297.
7Bedard, J. C. , and L. Graham. 2011. Detection and Severity Classifications of Sarbanes - Oxley Section 404 Internal Control Deficiencies. The Accounting Review, 86 (3): 825 - 855.
8Beneish, M. D., M. B. Billings, and L. D. Hod- der. 2008. Internal Control Weaknesses and Information Un- certainty. The Accounting Review, 83 (3) : 665 - 703.
9Cheng, M., D. Dhaliwal, and Y. Zhang. 2013. Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?. Jour- nal of Accounting and Economics, 56 (1) : 1 - 18.
10Feng, M., C. Li, and S. McVay. 2009. Internal Control and Management Guidance. Journal of Accounting and Economics, 48 (2): 190-209.
