4Cheng Qiang, Farber D B. Earnings restatements, changes in CEO compensation and firm performance [ J ]. Accounting Review,2008,83 (5) : 1217 - 1250. 被引量:1
5Livnat J ,Tan C E L. Restatements of quarterly earnings:evidence on earnings quality and market reactions to the original- ly reported earnings[ R]. Working Paper, New York University,2004. 被引量:1
6Li Oliver-Zhen, Zhang Yuan. Financial restatement announcements and insider trading [ R ]. Working Paper, University of Notre Dame, 2006. 被引量:1
7Kinney W R, McDaniel L S. Characteristics of firms correcting previously reported quarterly earnings [ J ]. Journal of Ac- counting and Economics, 1989,11 ( 2 ) :71 - 94. 被引量:1
8Ahmeda K, Goodwin J. An empirical investigation of earnings restatements by Australian firms [ J ]. Accounting and Fi- nance ,2007,47( 1 ) : 1 - 22. 被引量:1
9Beasley M S. Empirical analysis of the relation between the board of director composition and financial statement fraud [ J ]. The Accounting Review, 1996,71 (4) :433 - 465. 被引量:1
10Abbott L J, Parker S, Peters G F. Audit committee characteristics and financial misstatement : a study of efficacy of Certain Blue Ribbon Committee Recommendations [ J ]. Auditing : A Journal of Practice & Theory,2004,23 ( 3 ) : 69 - 87. 被引量:1