3Ashbaugh-Skaife,H., D.Collins, and W.Kinney.2008. The effect of SOX internal control deficiencies and their remediation on accrual quality [J].The Accounting review, 83 (1):217-250.
4Cohen, D., A. Day, T. Lys. 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods [J]. The Accounting Review,83(3):757-787.
5Dechow, E, I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors [J]. The Accounting Review,77(Supplement):35-59.
6Doyle, J., W.Ge, S.McVay. 2007a. Determinants of weakness in internal control over financial reporting [J].lournal of Accounting and Economics, 44(1-2): 193-223.
7Doyle, J,, W.Ge, S.McVay. 2007b. Accruals quality and internal control over financial reporting [J].The Accounting Review, 82(5): 1141-1170.
8Kim, J., B. Song, L. Zhang. 2011. Internal control weakness and bank loan contracting: evidence from SOX section 404 disclosures [J]. The Accounting Review, 86(4): 1157-1188.
9Kothari,S., A. Leone, C. Wasley. 2005. Performance matched discretionary accrual measures [J]. Journal of Accounting and Economics, 39(1): 163-197.
10Lermox, C., J. Francis, Z. Wan~. 2012. Selection models in accountin~ research [J]. The Accountine Review. 87(2): 589-616.
