9Doyle J. , W. Ge, S. McVay. 2007. Accruals Quality and Internal Control over Financial Reporting. The Accounting Review, 82 (5): 1141-1170.
10Hammersley J. , L. Myers, C. Shakespeare. 2008. Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses under Section 302 of the Sarbanes - Oxley Act of 2002. Review of Accounting Studies, 13 (1): 141-165.
