3Ashbaugh-Skaife H,Collins D,Kinney W,et al.The effect of SOX internal control deficiencies and their remediation on accrual quality[J].The Accounting Review,2008,83(1):217-250.
4Bedard C,Graham L.Detection and severity classifications of sarbanes-oxley section 404 internal control deficiencies[J].The Accounting Review,2010,86(3):825-855.
5Beneish M,Billings M,Hodder L.Internal control weaknesses and informaiton uncertainty[J].The Accounting Review,2008,83 (3):665-703.
6Beng W,Li D.Internal controls and conditional conservatism[J].The Accounting Review,2011,86 (3):975-1005.
7Chan K,Farrell B,Lee P.Earnings management of firms reporting material internal control weaknesses under section 404 of the sarbanes-oxley act[J].Auditing:A Journal of Practice &Theory,2008,27 (2):161-179.
8Choi J S,Choi C,Hogan,et al.The effect of human resource investment in internal control on the disclosure of internal control weaknesses[J].Auditing:A Journal of Practice & Theory In-Press,2013.
9Dhaliwal D C H,Trezevant R,Wilkins M.Internal control disclosures,monitoring,and the cost of debt[J].The Accounting Review,2011,86(4):1131-1156.
10Doyle J T,Ge W,McVay S.Accruals quality and internal control over financial reporting[J].The Accounting Review,2007,82(5):1141-1170.
