5Andrew J.Leone.2007.Factors related to internal control disclosure:A discussion of Ashbaugh,Collins,and Kinney (2007) and Doyle,C,e and McVay (2007).Journal of Accounting and Economics,44:224 -237
6Doyle.J,W.Ge and S.McVay.2006.Determinants of weaknesses in internal control over financial reporting.Journal of Accounting and Economics,44:193 -223
7Geiger.M and Taylor.P.2003.CEO and CFO certifications of financial information.Accounting Horizons,17:357 -368
8Goetzmann W. N., Ingersoll J. J., Ivkovi6 Z.. Monthly Measurement of Daily Timers[J]. Journal of Financial and Quan- titative Analysis, 2000, 35(3): 257-290.
9Berk J. B., Green R. C.. Mutual Fund Flows and Performance in Rational Markets[J]. Journal of Political Economy, 2004, 112 (6): 1269-1295.
10Chevalier J., Ellison G.. Are Some Mutual Fund Managers Better than Others? Cross-Sectional Patterns in Behavior and Performance[J]. The Journal of Finance, 1999, 54 (3): 875-899.