4Ashbaugh-Skaife H, Colins D W and Kinney J W. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics, 2007 ; 44.
5Ruth W.Epps and Cynthia P.Guthrie. Sarbanes- Oxley 404 Material Weaknesses and Discretionary Accruals. Accounting Forum, 2010 ; 32.