7Anderson, Roald C. ; Mansi, Sattar A. ; Reeb, DavidM. 2004. Board Characteristics, Accounting Report Integrity, and the Cost of Debt. Journal of Accounting & Economics, 37 (3) : 315 -342.
8Beasley, M. S. 1996. An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud [J]. The Accounting Review, 71 (4) : 443 -465.
9Bedard, Jean, Sonda Marrakchi Chtourou, and Lucie Courteau. 2004. The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management. Journal of Practice & Theory, (9) : 13 -35.
10Dechow, P. W, Sloan R. G. and Sweeney A. P. 1996. Causes and Consequences of Earnings Manipulation: An Analysis of Finns Subject to Enforcement Actions by the SEC. Contemporary Accounting Research, 13 (10) : 1 -13.
