7COSO. Fraudulent financial reporting :1987 - 1997, an a- nalysis of U. S. public companies[ R]. 1999.
8Elliott R K , Jacobson P D. Costs and benefits of busi- ness information disclosure [ J ]. Accounting Horizons, 1986,8:80 - 96.
9Bologna G J, Lindquist R J, Wells J T. The accountant' s handbook of fraud and commercial crime[ M]. New York: Wiley, 1993:20 - 31.
10Beasley M. An empirical analysis of the relation between the board of director composition and financial statement fraud [ J ]. The Accounting Review, 1996,71:443 - 465.