7PATRICIA M.DECHOW,RICHARD G.SLOAN,AMY P.SWEENEY.Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*[J]Contemporary Accounting Research,2010(1).
8April Klein.Audit committee, board of director characteristics, and earnings management[J].Journal of Accounting and Economics.2002(3)
5Dechow,P. M.,Shakespeare,C. Do Managers TimeSecuritization Transactions to Obtain Accounting Benefits-[J]. The Accounting Review,2009,84(1):99-132.
6Mizruchi M S,Stearns L B.A Longitudinal Study ofthe Formation of Interlocking Directorates [J]. AdministrativeScience Quarterly,1988,33(2):194-210.
7Zajac E J. Interlocking Directorates as an InterorganizatonalStrategy: A test of Critical Assumptions [J].The Academy of Management Journal,1988,31(2):428-438.
8Hambrick C Donald,Phyllis A. Mason. Upper Echelons:The Organization as a Reflection of Its TopManagers[J]. The Academy of Management Review,1984(2):193-206.
9Simons T. et al. Making Use of Difference: Diversity,Debate,and Decision Comprehensiveness in Topmanagement Teams [J]. Academy of ManagementJournal,1999(6):662-673.
10Yun W. Park,Hyun- Han Shin. Board Compositionand Earnings Management in Canada [J]. Journal ofCorporate Finance,2004(10): 431-457.
