1。Firm Characteristics and Voluntary Management Reports on Internal Control
doi: 10.2308/aud.2006.25.2.25
http://www.atypon-link.com/AAA/doi/abs/10.2308/aud.2006.25.2.25
2。The Goals and Promise of the Sarbanes–Oxley Act
http://www.atypon-link.com/AEAP/doi/abs/10.1257/jep.21.1.91
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2 The Goals and Promise of the Sarbanes–Oxley Act
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