8Ashbaugh-Skaife, H., Collins, D. , Kinney, W., 2007,The discovery and reporting of internal control deficiencies prior to SOX - mandated audits[J ]. Journal of Accounting and Economics, 44 : 166 - 192.
9Krishnan, J., 2005, Audit committee quality and internal control: an empirical analysis[J]. The Accounting Review,80: 649- 675.
10Doyle, J. , Ge, W. and McVay, S. , 2007a, Determinants of Weaknesses in Internal Control over Financial Reporting[J], Journal of Accounting and Economics,44 : 193 - 223.