2Jensen, K. L. and J. L. Payne. Management trade - offs of internal control and external auditor expertise. Auditing: A Journal of Practice & Theory 22 (2), 2003.
3Dechow, P., R. Sloan, and A. Sweeney. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC Contemporary Accounting Research 13, 1996.
4Beasley, M. An empirical analysis of the relation between the board of director composition and fmancial statement fraud. The Accounting Review 71, 1996.
5Jensen, M. C. and W. H. Meckling. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. Vol. 3, 1976.
6Fama, E. F. and M. C. Jensen. Agency problems and residual claims. Journal of Law and Economics 26, 1983.
7DeFond, M. L., and M. Hung. Investor protection and corporate governance: Evidence from worldwide CEO turnover. Jottmal of Accounting Research 42 (2), 2004.
8Fama, E. F. Agency problem and the theory of the finn. Journal of Political Economy Vol. 88, 1980.
9SEC, 2007, Management's Report on Internal Control Over Financial Reporting.
10PCAOB, 2007, Auditing Standard No 5 -An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements.
