5Public Company Accounting Oversight Board,Auditing Standard No.2-An Audit of Internal Control over Financial Reporting Performed in Conjunction with An Audit of Financial Statements,2004.
6Public Company Accounting Oversight Board,Proposed Auditing Standard-An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements and Related Other Proposal,Dec.19,2006.
3Bedard, Jean C. and Graham, Lynford E. Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies. Forthcoming in The Accounting Review, 2010.
4Hogan c, Wilkins M. Do Intemal Control Weaknesses Result in Lower Earnings Quality? Implication and Evidence from the Audit Risk Model. Southem Methodist University,2009.
5Bedard J. Reported Internal Control Deficiencies and Earnings Quality. Laval,2010.
6Shu Lin, Mina Pizzini, Mark Vargus, Indranil R. Bardhan. The Role of the Internal Audit Function in the Disclosure of Material Weakness [J ]. Accounting Review, 2011 (86).
7Udi Hoitash, Rani Hoitash, Jean C. Bedard. Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes [J]. Accounting Review, 2009(84).
8Jayanthi Krishnan. Audit Committee Quality and Internal Control An Empirical Analysis [J]. Accounting keview, 2005(8o).
