4Ashbaugh- Skaife, H., D. W. Collins, W. R. Kin- ney Jr. , and R. LaFond. 2009. The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity. Journal of Accounting Research, 47 ( 1 ) : 1 - 43. 被引量：1
5Beaver, W., and J. Manegold. 1975. The Associationbetween Market - determined and Accounting - determined Measures of Systematic Risk: Some Further Evidence. Journal of Financial and Quantitative Analysis, 10 (2) : 231 N284. 被引量：1
6Bowman, R. G. 1979. The Theoretical Relationship be- tween Systematic Risk and Financial (Accounting) Variables. The Journal of Finance, 34 (3) : 617-630. 被引量：1
7Brown, G., and N. Kapadia. 2007. Firm -specific Risk and Equity Market Development. Journal of Financial Eco- nomics, 84 (2): 358 -388. 被引量：1
8Chernobai, A., P. Jorion, and F. Yu. 2011. The De- terminants of Operational Risk in US Financial Institutions. Journal of Financial and Quantitative Analysis, 46 (6) : 1683 - 1725. 被引量：1
9Doyle, J. T., W. Ge, and S. McVay. 2007a. Ac- cruals Quality and Internal Control over Financial Reporting. The Accounting Review, 82 (5) : 1141-1170. 被引量：1
10Doyle, J. T., W. Ge, and S. McVay. 2007b. Deter- minants of Weaknesses in Internal Control over Financial Repor- ting. Journal of Accounting and Economics, 44 ( 1 ) : 193 - 223. 被引量：1
