2Amir E,B Lev.Value-relevance of nonfinancial information:the wireless communication industry[J].Journal of accounting and economics,1996,(22):3-30. 被引量:1
3Beasley M.An empirical analysis of the relation between the board of director composition and financial statement fraud[J].The accounting review,1996,(71):443-465. 被引量:1
4Bradbury.The incentives for voluntary audit committee formation[J].Journal of accounting and public policy,1990,(9):19-36. 被引量:1
5Burgstahler D,Ilia Dichev.Earnings management to avoid earnings decrease and losses[J].Journal of accounting and economics,1997,(24):99-126. 被引量:1
6Chow.The demand for external auditing:size,debt and ownership influences[J].The accounting review,1982,(2):272-291. 被引量:1
7Collier.Factors affecting the formation of audit committees in major UK listed companies[J].Accounting and business research,1993,(23):421-430. 被引量:1
8DeAngelo H,Linda DeAngelo,J Skinner.Accounting choice in troubled companies[J].Journal of accounting and economics,1994,(17):113-143. 被引量:1
9DeFond M,J Jiambalvo.Debt covenant violation and manipulation of accruals[J].Journal of accounting and economics,1994,(17):145-176. 被引量:1
10Eichenseher J,Shields D.Corporate director liability and monitoring preference[J].Journal of accounting and public policy,1985,(4):13-31. 被引量:1