5Francis, J., J.Hanna and L.Vincent.Causes and Effects of Discretionary Asset Write-offs.Journal of Accounting Research, 1996;34.
6John A. Elliott and J. Douglas Hanna.Repeated Accounting Write-offs and the Information Content of Earnings.Journal of Accounting Research, 1996; 34.
7Ashbaugh- Skaife H., D. W. Collins, W. R. Kinney Jr. 2007. The Discovery and Reporting of Internal Control Deficien- cies Prior to SOX - Mandated Audits. Journal of Accounting and Economics, 44 : 116 - 192.
8Beneish, M. Daniel, M. B. Bilings, L. D. Hodder. 2008. Internal Control Weakness and Information Uncertainty. The Accounting Review, 83 (3) : 665 - 703.
9Doyle, J. , W. Ge. S. McVay. 2007a. Accruals Quality and Internal Control over Financial Reporting. The Accounting Review, 82:1141 - 1170.
10Doyle, J. , W. Ge, S. McVay. 2007b. Determinants of Weaknesses in Internal Control over Financial Reporting and the Implications for Earnings Quality. Journal of Accounting and E- conomics, 44 : 193 - 223.