1Ashbaugh-Skaifc, H., D. W. Collins, and Jr. W. R. Kinney. 2007. The Discovery and Reporting of Internal Control Deficiencies Prior to SOX - mandated Audits. Journal of Accounting and Economics, 44 ( 1 ) : 166 - 192.
2Ashbaugh- Skaife, H., D. W. Collins, and R. Lafond. 2009. The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity. Journal of Accounting Re- search, 47 (1): 1-43.
3Ashbaugh- Skaife, H., D. Veenman, and D. Wan- gerin. 2013. Internal Control over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading. Journal of Accounting and Economics, 55 (1): 91-110.
4Bedard, J. G., R. Hoitash, U. Hoitash, and K. Westermann. 2012. Material Weakness Remediation and Earn- ings Quality: A Detailed Examination by Type of Control Defi- ciency. Auditing: A Journal of Practice & Theory, 31 ( 1 ) : 57 - 78.
5B6dard, J. 2006. Reported Internal Control Deficiencies and Earnings Quality. Working Paper, Universit6.
6Laval Bell, T. B., and J. V. Carcello. 2000. A Decision Aid for Assessing the Likelihood of Fraudulent Financial Repor- ting. Auditing: A Journal of Practice & Theory, 19 (1): 169 - 184.
7Chan, K. C., B. Farrell, and P. Lee. 2008. Earn-ings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes - Oxley Act. Auditing: A Journal of Practice & Theory, 27 (2): 161 - 179.
8Cohen, D. A., A. Dey, and T. Z. Lys. 2008. Re- al and Accrual - based Earnings Management in the Pre - and Post - Sarbanes - Oxley Periods. The Accounting Review, 83 (3): 757-787.
9Doyle, J. T., W. Ge, and S. McVay. 2007. Accru- als Quality and Internal Control over Financial Reporting. The Accounting Review, 82 (5) : 1141 - 1170.
10Goh, B. W., and D. Li. 2011. Internal Controls and Conditional Conservatism. The Accounting Review, 86 (3): 975 - 1005.
