9Altamuro, J. and A. Beatty. 2010. How Does Internal Control Regulation Affect Financial Reporting? Journal of Accounting and Economics. 49 (1 -2) : 58 ~74.
10Ashbaugh - Skaife, H. , D. W. Collins, W. R. Kinney, and R. LaFond. 2008. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review, 83 (1) : 217 ~ 250.