1、标题：Internal control and management guidance
      作者：Mei Feng, Chan Li, and Sarah McVay
      期刊：Journal of Accounting and Economics，2009，Vol.48 (2-3)
      链接：http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6V87-4X8CCVC-2&_user=10&_coverDate=12%2F31%2F2009&_rdoc=1&_fmt=high&_orig=search&_sort=d&_docanchor=&view=c&_searchStrId=1369261196&_rerunOrigin=scholar.google&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=bef492dd9a5563573081f364f2dfb586