3Heather M. Hermanson, "An analysis of the demand for reporting on internal control", Accounting Horizons, vol. 14, p. 325 -341,2000.
4Lightle, Susan S. , Willis, Dvid M., "Requiring reports on internal controls: the pros and cons", Ohio CPA Journal,Oct. 95,Vol. 54 Issue 5,p16,5p
5McMullen, Raghunandan, Rama, "Internal control reports and financial reporting problems", Accounting Horizons, Dec. 1996,Vol. 10 Issue 4, p. 67 - 75
6Willis, Dvid M., Lightle, Susan S., "Management reports on internal controls", Journal of Accountancy, Oct. 2000, Vol. 190Issue 4, p. 57 - 74
二级参考文献7
1Dorothy A. McMullen & K. Ragahunandan 1996. Internal control reports and financial reporting problems. Accounting Horizons,Dec. ,Vol. 10 pp67-75
2Heather M. Hermanson. 2000. An Analysis of the Demand for Reporting on Internal Control. Accounting Horizons. September. pp325-341
3K. Raghunandan and D. V. Rama. 1994. Management reports after COSO. Internal Auditor. August: pp54-59.
4S. Penman. 1980. An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts. Journal of Accounting Research. Spring. pp132-160
