【174】Beasley， M.S.， Carcello， J.V.， and Hermanson， D.R..2000. Preventing fraudulent financial reporting. The CPA Journal 70（12）： 14–21
【175】Beasley. M. S.， J.V. Carcello， D.R. Hermanson， and P.D. Lapides. 2000. Fraudulent Financial Reporting： Consideration of Industry Traits and Corporate Governance Mechanisms. Accounting Horizons 14 （4）：441-454
【176】Beasley， Mark S.， and Steven E. Salterio. 2001. The relationship between board characteristics and voluntary improvements in audit committee composition and experience. Contemporary Accounting Research， 18（4）：539-570
【177】Beck， P. J.， T. J. Frecka， and I. Solomon. 1988. An empirical analysis of the relationship between
MAS involvement and auditor tenure： Implications for auditor independence. Journal of Accounting Literature 7： 65–84.
【178】Bedard， J.， Chtourou ，S. M.， and Courteau， L.. 2004. The Effect of Audit Committee Expertise， Independence，and Activity on Aggressive Earnings Management. Auditing： A Journal of Practice & Theory 23 （September）： 13–35.
【179】Beekes， Wendy， Pope， Peter， and Young， Steven. 2004. The Link Between Earnings Timeliness， Earnings Conservatism and Board Composition： evidence from the UK. Corporate Governance： An International Review 12 （1） （Jan）：47-59
【180】Bhat， G.， O. Hope， and T. Kang. 2006. Does corporate govemance transparency affect accuracy of analyst forecasts· Accounting and Finance 46 （5）： 715-732.
【181】Bishop， W.G.III， Hermanson， D.R.， Lapides， P.D.， and Rittenberg， L.E..2000. The year of the audit committee. Internal Auditor 57 （2）：46-51
【182】Blue Ribbon Commitee on Improving the effectiveness of corporate audit committees. 1999. Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees， New York， NY.
【183】Bradbury，M，Mak，Y，and Tan，S. 2004. Board Characteristics， Audit Committee Characteristics and Abnormal Accruals. Available at http：//papers.ssrn.com/sol3/Papers.cfm· Abstract_ id=535764
【184】Brickly，J.and James， C.. 1987. The Takeover Market， Corporate Board Composition and Ownership Structure： The Case of Banking. Journal of Law and Economics 30：161~180
【185】 Bronson， Scott N.， Carcello， Joseph V， Hollingsworth， Carl W， and Neal， Terry L . 2009. Are fully independent audit committees really necessary· Journal of Accounting & Public Policy 28 （4） （July）： 265-280.
【186】Brown， P.R. 1983. Independent auditor judgment in the evaluation of internal audit functions. Journal of Accounting Research 21 （Autumn）：444-445
【187】Campbell， M.， G. W. Adams， D. R. 2006. Campbell et al. Internal Audit Can Deliver More Value. Financial Executive Janaury/February：44-47
【188】Caplan， D.， and M. Kirschenheiter. 2000. Outsourcing and audit risk for internal audit services. Contemporary Accounting Research （Fall）： 387–428.
【189】Carcello， J. V.， D. R Hermanson， and K. Raghunandan.. 2005. Factors associated with U.S. public companies’ investment in internal auditing. ccounting Horizons （June）： 65–80.
【190】Chan， Kam C.， and Li， Joanne.2008. Audit Committee and Firm Value：Evidence on Outside Top Executives as Expert-Independent Directors. CORPORATE GOVERNANCE 16（1） （ January）：16-31
【191】Chen， Charles J P， and Jaggi， Bikki. 2000. Association between Independent Nonexecutive Directors， Family Control and Financial Disclosures in Hong Kong. Journal of Accounting and Public Policy 19 （4/5） （Winter）： 285-310.
【192】Cheung， Anne S.Y ，2009. China Internet going wild： Cyber-hunting versus privacy protection. Computer Law & Security Report ，May25 （3）：275-279
【193】Chin， Chen-Lung， Tsao， Shou-Min， and Chi， Hsin-Yi. Corporate Governance： An International Review； Jul2007， Vol. 15 Issue 4， p661-676， 16p， 6 Charts
【194】CMA Management 10 March 2009，The full report is available at www.ey.com.：6
【195】Coates， Douglas J.， M. Laurentius Marais， and Romal L. Well. 2007. Audit Committee Financial Literacy： A Work in Progress. Journal of Accounting， Auditing & Finance 22 （2） （Spring） ：175-194
【196】Cobb，L.G..1993. An Investigation into the Effect of Selected Audit Committee Characteristics on Fraudulent Financial Reporting C. Doctoral Dissertation. University of South Florida，
【197】Collier， P.， and A. Gregory.1996. Audit committee effectiveness and the audit fee， European Accounting Review 5， 177–198
【198】Collier， P. and Gregory， A. .1999. Audit Committee Activity and Agency Costs. Journal of Accounting and Public Policy 18：311–332.
【199】Colson，Robert H..2004. Professional Responsibilities： Due Care. The CPA Journal （July）：88
【200】Committee on Bass Auditing Concepts， Sarasota， FL： American Accounting Association， 1973：2
【201】Coram， Paul， Ferguson， Colin， and Moroney， Robyn. 2008. Internal audit， alternative internal audit structures and the level of misappropriation of assets fraud. Accounting & Finance 48 （4） （Dec）：543-559.
【202】Crawford， Margaret ， William Henry， James McKendrick， and William M. Stein. 2008. Effectiveness of Audit Committees in Local Authorities： Views From Key Players. Public Money & Manangement August：207-214
【203】Dalton， J.C.1999. What CEOs Want·.CFO Magazine 1 （July）
【204】DeFond， M.L. and Jiambalvo， J. .1991. Incidence and circumstances of accounting errors. The Accounting Review 66（3）： 643–656
【205】Deborah S. Archambeault， F. Todd DeZoort， and Travis P. Holt .2008.The Need for an Internal Auditor Report to External Stakeholders to Improve Governance Transparency，Accounting Horizons 22 （4）： 375-388
【206】Dechow， P.M.， Sloan， R.G. and Sweeney， A.P. .1996. Causes and consequences of earnings manipulation： An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13： 1–36.
