1Abraham,D.A Risk Model to Opine on Internal Control. Accounting Horizons . 2010
2Ashbaugh-Skaife, H,Collins, D,Kinney, W,LaFond, R.The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity. Journal of Accountancy . 2009
3Bierstaker, J,Hunton, J,Thibodeau, J.Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor’’s Ability to Identify Missing Controls?. Auditing: A Journal of Practice and Theory . 2009
4Bronson, S,Carcello, J,Raghunandan, J.Firm Characteristics and Voluntary Management Reports on Internal Control. Auditing: A Journal of Practice and Theory . 2006
5Dey,A.Discussion of"Internal Control Weaknesses and Client Risk Management". Journal of Accounting, Auditing and Finance . 2009
6Doyle, J,Ge, W,McVay, S.Determinants of Weaknesses in Internal Control over Financial Reporting. Journal of Accountancy . 2007
7Elder, R,Zhang, Y,Zhou, J,Zhou, N.Internal Control Weaknesses and Client Risk Management. Journal of Accounting, Auditing and Finance . 2009
8Ge, W,Mcvay, S.The disclosure of material weaknesses in internal control after The Sarbanes-Oxley Act. Accounting Horizons . 2005
9Goh,B.Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control. Contemporary Accounting Research . 2009
10Heizman, S,Wasley, C,Zimmerman, J.The joint effects of materiality thresholds and voluntary disclosure incentives on firms’’ disclosure decisions. Journal of Accountancy . 2010
