6Krishnan J. Audit Committee Quality and Internal Control: an Empirical Analysis[J]. Accounting Review, 2005, 80, (2).
7Kinney W. Research Opportunities in Internal Control Quality and Quality Assurance[J].Auditing: A Journal of Practice & Theory, 2000, 19, (Supplement).
8Ashbaugh-Skaife H, Collins D, Kinney W, LaFond R. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality[J]. Accounting Review, 2008, 83, (1).
9Ashbaugh-Skaife H, Collins D, Kinney W. The Discovery and Reporting of Internal Control Deficiencies prior to SOX-mandated Audits[J]. Journal of Accounting and Economics, 2007, (44).
10Lightle S, Willis D. Requiring Reports on Internal Controls: the Pros and Cons[J]. CPA Journal, 1995, 54, (5).