1Jeffrey Doyle,Weili Ge,Sarah McVay.Determinants of weaknesses in internal control over financial reporting[J]. Journal of Accounting and Economics . 2006 (1)
2Hollis Ashbaugh-Skaife,Daniel W. Collins,William R. Kinney.The discovery and reporting of internal control deficiencies prior to SOX-mandated audits[J]. Journal of Accounting and Economics . 2006 (1)
3SARAH C.RICE,DAVID P.WEBER.How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses[J].Journal of Accounting Research.2012(3)