1PCAOB.Auditing Standard No.2-An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements[S],2004. 被引量:1
2PCAOB.Auditing Standard No.5-An Audit of Internal Control Over Financial Reporting that is Integrated with An Audit of Financial Statements[S],2007. 被引量:1
4Maria ogneva,K.R.Subramanyam,Kannan Raghunandan.Internal control weakness and cost of equity:evidence from SOX Section 404 disclosures[J].The Accounting Review,2007,82(5):1255-1297. 被引量:1
8SEC. 2003. Final Rule: Management's Reports on Internal Control over Financial Statements and Certification of Disclosure in Exchange Act Periodic Reports 被引量:1
9CICA. 2007. Section 5925 - An audit of internal control over financial reporting that is integrated with an audit of financial statements 被引量:1
10U. S. A. 1976. Foreign Corruption Practice Act (FCPA) 被引量:1