3Gietzman M B, Trombetta M . Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of capital [ J ]. Accounting and Business Research, 2003,33(3) : 187 -205. 被引量：1
4Lang, M H, Lundholm R J. Cross-sectional determinants of analysts' ratings of corporate disclosures [ J ]. Journal of Accounting Research, 1993,31 (2) : 246 - 271. 被引量：1
5Doyle J T, Ge W, McVay S E. Accrual Quality and Internal Control over Financial Reporting [ J ] . The Accounting Review, 2007,82 (5) : 1141-1170. 被引量：1
6Ashbaugh-Skaife H, Collins D W, Kinney Jr W R, LaFond R. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality [ J ]. The Accounting Review, 2008,83 ( 1 ) : 217 - 250. 被引量：1
7Beng W G, Dan L. Internal Control Reporting and Accounting Conservatism [ R ]. Singapore Management University and Tsinghua University, 2008. 被引量：1
8Hogan C, Wilkins M. Do Internal Control Weaknesses Result in Lower Earnings Quality ? Implications and Evidence from the Audit Risk Model [ R ]. Southern Methodist University, 2005. 被引量：1
9Bedard J. Reported Internal Control Deficiencies and Earnings Quality [ R ]. University Laval, 2006. 被引量：1
10Dechow P M, Sloan R G, Sweeney A P. Detecting Earnings Management [ J ] . The Accounting Review, 1995,70(3) : 193-225. 被引量：1
