4Beidleman, C.. Income smoothing: the role of management. The Accounting Review, 1973: 653-668.
5McNichols, M., and G. Wilson. Evidence of earnings management from the provision for bad debts. Journal of Accounting Researcn, 1988, 26 (Supplient): 1-31.
6Zucca, L., and D. Campbell. A closer look at discretionary writedowns of impaired assets. Accounting Horizons, 1992: 30-41.
7Strong, J., and J. Meyer. Asset writedowns: Managerial incentives and security returns. Journal of Finance, 1987, (42) : 643-661.
8McMullen, D., and K. Raghunandan.. Enhancing Audit Committee Effectiveness. Journal of Accountancy, 1996, 182 (August) : 139-167.
9Wild, J.. The audit committee and earnings quality. Journal of Accounting, Audit and Finance, 1999, (11) : 247-276.
10Abbott, Lawrence J., Parker, Susan., and Peters, Gary F.. Audit Committee Characteristics and Restatements. Auditing: A Journal of Practice & Theory, 2004, 23 (1) : 69-87.
2Abbott, Lawrence J., Susan Parkerand Gary F.Peters. Audit Committee Characteristics and Restatements. Auditing: A Journal of Practice & Theory, 2004, 23( 1 ): 69-87
3Klein, April. Audit committee, board of director characteristics and earnings management. Journal of Accounting and Economics,2002, 33:375-400
4Beasley, M. S.. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 1996, 71 (10): 443--465
5Beasley, Mark S., Steven E. Salterio. The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee. Contemporary Accounting Research, 2001, 18 (4): 539-570
6Xie, Biao, Wallace N. Devidson, Peter J. DaDalt. Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 2003, 9:295-316
7Booth, J. R., D. N. Deli. On executives of financial institutions as outside directors. Journal of Corporate Finance, 1999, 5: 227-250
8Chtourou, S., J. Bedard and L. Courteau. Corporate governance and earnings management. Canada: Universite Leval, Working paper, 2001
9Dechow, P., R. Sloan and A. Sweeney. Causes and consequences of earnings manipulation: An analysis of finns subject to enforcement actions by the SEC. Contemporary Accounting Research, 1996, 13:1-26
10Jonas, Gregory J. and Jeannot Blancher. Assessing quality of Financial Reporting. Accounting Horizons, 2000(9)
