3JEAN B. Sarbans Oxley Internal Control Requirements and Earning Quality[ J]. Journal of Accounting and Economics, 2006(8) :1 -40. 被引量:1
4JEFFREY D, WEILI G, SARAH M. Accruals Quality and In- ternal Control over Financial Reporting [ J ]. Journal of Ac- counting Review ,2007 ( 1 ) : 1141 - 1170. 被引量:1
5ASHBAUGH -SKAIFE H, COLLINS D W, KINNEY W R. The Discovery and Reporting of Internal Control Deficiencies Prior to SOX - mandated Audits [ J ]. Journal of Accounting and Economies,2007,44 ( 1 -2) : 166 - 192. 被引量:1
6BENEISH M D, BII,LINGS M B, HODDER L D. Internal Control Weakness and Information Uncertainty [ J ]. Journal of Accounting and Economics,2007 (9) : 1 - 6 1. 被引量:1
7GONG G J, KE B, YU Y. SOX - mandated Internal Control Deficiency Disclosure under Section 302 and Earnings Quali- ty: Evidence from Cross - listed Firms [ R ]. Working paper of Penn State University,2009 ( 3 ). 被引量:1
8HAMMERSLEY J S, MYERS L A, CATHERINE S. Market Reactions to the Disclosure of Internal Conrol Weakness and to the Characteristics of those Weakness under Section 302 of the Sarbanes Oxley Act of 2002 [ J ]. Journal of Accouting Review , 2008 (13) :141 - 165. 被引量:1
9FRANCIS J. Voluntary Disclosure, Earnings Quality and Cost of Capital[ J]. Journal of Accounting Research ,2008 (5) :53 -99. 被引量:1
10Singleton,Tommie.Stop Fraud Cold with Powerful Internal Controls. The Journal of Corporate Accounting & Finance . 2002 被引量:1