3Ashbaugh - Skaife, H. , D. W. Collins, and W. R. Kinney Jr. 2007. The Discovery and Reporting of Internal Control Deft- ciencies Prior to SOX - Mandated Audits. Journal of Accounting and Economics, 44 ( 1 - 2) : 166 192. 被引量：1
4Ashbaugh - Skaife, H. , D. W. Collins, W. R. Kinney Jr. , and R. LaFond. 2008. The Effect of SOX Internal Control Deft- ciencies and Their Remediation on Accrual Quality. The Accounting Review, 83 (1) : 217 250. 被引量：1
5Bargeron, L. L., K. M. Lehn, and C. J. Zutter. 2010. Sarbanes-Oxley and Corporate Risk-Taking. Journal of Account- ing and Economics, 49 ( 1 - 2) : 34 52. 被引量：1
6Carter, M. , L. Lynch, and S. Zechman. 2009. Changes in Bonus Contracts in the Post- Sarbanes -Oxley Era. Review of Ac- counting Studies, 14 (4) : 480 506. 被引量：1
7Doyle, J. T. , W. Ge, and S. McVay. 2007. Accruals Quality and Internal Control over Financial Reporting. The Accounting Review, 82 (5) : 1141 1170. 被引量：1
8Doyle, J. T. , W. Ge, and S. McVay. 2007. Determinants of Weaknesses in Internal Control over Financial Reporting. Journal of Accounting and Economics, 44 ( 1 - 2) : 193 223. 被引量：1
9Engel, E. , R. M. Hayes, and X. Wang. 2007. The Sarbanes - Oxley Act and Firms' Going -private Decisions. Journal of Accounting and Economics, 44 (1 -2) : 116 145. 被引量：1
10Goh, B. W. , and D. Li. 2011. Internal Controls and Conditional Conservatism. The Accounting Review, 86 (3) : 975 1005. 被引量：1
