7Churchill, M.C., The moder nindustrialre volution, exit, and the failure of internal control systems [J] Journal of Finance, 1965 (48): 831-880.
8Uecker,A. Fraudulent Financial Reporting Considerations of Industry Traits and Corporate Governance Mechanisms [J ]. Accounting Horizons,1981,14(4 ).
9Gramling, Audery A., Mario J. Maletta, Arnold Schneider, and Bryan K. Church. The role of the internal audit function in corporate governance: asyn-thesis of the extant internal auditing literature and directions for future research [J ]. Journal of Accounting Literature, 2004 ( 1 ):199-244.
10Schneider.A, N. Wilner. A. Test of Audit Deterrent to Financial Reporting Irregularities Using the Randomized Response Technique [J]. The Accouting Review, 1990,65(3):12-56.
