4Persons O. Using Financial Statement Data to Identify Factors As- sociated with Fraudulent Financing Reporting [ J] . Journal of Applied Business Research, 1995, (11) : 38 -46.
5Albecht W. S, Wernz G. W & W illiams T. L. Fraud : Bring the Light to the Dark Side of Business [ M ] . NewYork Irwin Inc, NewYork, 1995, 15-52.
6Bologua G. J. , Lindquist, R. J. & Wells J. T. The Accountant' s Handlxmk of Fraud and Commercial Crime [ M ] . John Wiley & Sons Inc, Hoboken, 1993.20- 31.
7Dechow P. , Sloan R. and Sweeney A. Cases and Consequences of Earnings Manipulations: An Analysis of Finns Subject to En- foreement Actions by the SEC [J] . The Accounting Review, 1996, (4) : 441 -454.
8Beasley M. An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud [J].The Accounting Review, 1996, (10) : 443 -465.
9Uzun H. , Szewczyk S. H. and Varma R. Board Composition and Corporate Fraud [J] . Financial Analysts Journal, 2004, (3) : 33 -43.
10Bessley M. S. , Carcello L V and Hermanson D. IL Fraudulent Fi- nancial Reporting: 1987 - 1997--An Analysis of U. S. Public Companies [ C ] . A monograph Published by the Committee of Sponsoring Organizations of the Treadway Commission ( COSO ) [ R] . NewYork. 1999. 1 -30.
