1Ashbaugh - Skaife, H. , D. W. Collins, W. R. Kinney. 2007. The Discovery and Reporting of Internal Control Deficiencies Prior to SOX - mandated Audits. Journal of Accounting and Economics, 44 : 166- 192.
2Bronson, S. N. , J. V. Carcello, K. Raghunandan. 2006. Firm Characteristics and Voluntary Management Reports on Internal Control. Auditing: A Journal of Practice & Theory, 25 (2) : 25-39.
3Chan, Kam C. B. Farrel, P. Lee. 2008. Earnings 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- 180.
4Clarkson, Peter M. , Colin Ferguson, Jason Hall. 2003. Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue. Accounting & Finance, 43 (1) : 21 -40.
5DeAngelo, L.. 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics, 3 (3) : 183-99.
6Deumes, Rogier, W. Robert, Knechel. 2008. Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems. Auditing: A Journal of Practice & Theory, 27 ( 1 ) : 35 - 66.
7Doyle, Jeffrey T. , Weili Ge, Sarah E. McVay. 2007. Accruals Quality and Internal Control over Financial Reporting. The Ac- counting Review, 82 : 1141- 1170.
8Fan, Joseph P. H. , T. J. Wong. 2005. Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evi- dence from East Asia. Journal of Accounting Research, 43 ( 1 ) : 35 - 72.
9Healy, P. M. , K. G. Palepu. 2001. Information Asymmetry, Corporate Disclosure and the Capital Markets : A Review of the Empirical Disclosure IJterature. Journal of Accounting and Economics, 31:405 -440.
10Jensen, M. C. , W. H. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3 : 305- 360.
