期刊論文| 1. | Piotroski, Joseph D.、Srinivasan, Suraj(2008)。Regulation and bonding: The Sarbanes-Oxley Act and the flow of international listings。Journal of Accounting Research，46(2)，383-425。   |
| 2. | Li, C.、Sun, L.、Ettredge, M.(2010)。Financial executive qualifications, financial executive turnover and adverse SOX 404 opinions。Journal of Accounting and Economics，50，93-110。 |
| 3. | Leuz, C.、Triantis, A.、Wang, T. Y.(2008)。Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations。Journal of Accounting and Economics，45(2/3)，181-208。 |
| 4. | Engel, Ellen、Hayes, Rachel M.、Wang, Xue(2007)。The Sarbanes-Oxley Act and firms’ going-private decisions。Journal of Accounting and Economics，44(1/2)，116-145。 |
| 5. | Hoitash, Rani、Hoitash, Udi、Johnstone, Karla M.(2012)。Internal Control Material Weaknesses and CFO Compensation。Contemporary Accounting Research，29(3)，768-803。 |
| 6. | Ettredge, M. L.、Li, C.、Sun, L.(2006)。The impact of SOX section 404 internal control quality assessment on audit delay in the SOX era。Auditing: A Journal of Practice and Theory，25(2)，1-23。 |
| 7. | Armstrong, C. S.、Larcker, D. F.、Ormazabal, G.、Taylor, D. J.(2013)。The relation between equity incentives and misreporting: The role of risk-taking incentives。Journal of Financial Economics，109(2)，327-350。 |
| 8. | Hayes, Rachel M.、Lemmon, Michael、Qiu, Mingming(2012)。Stock options and managerial incentives for risk taking: Evidence from FAS 123R。Journal of Financial Economics，105(1)，174-190。 |
| 9. | Hall, Brian J.、Liebman, Jeffrey B.(1998)。Are CEOs Really paid like bureaucrats?。The Quarterly Journal of Economics，113(3)，653-691。 |
| 10. | Coles, Jeffrey L.、Daniel, Naveen D.、Naveen, Lalitha(2006)。Managerial incentives and risk-taking。Journal of Financial Economics，79(2)，431-468。 |
| 11. | Guay, Wayne R.(1999)。The sensitivity of CEO wealth to equity risk: An analysis of the magnitude and determinants。Journal of Financial Economics，53(1)，43-71。 |
| 12. | Rajgopal, Shivaram、Shevlin, Terry(2002)。Empirical evidence on the relation between stock option compensation and risk taking。Journal of Accounting and Economics，33(2)，145-171。 |
| 13. | Feng, Mei、Ge, Weili、Shevlin, Terry J.、Luo, Shuqing(2011)。Why do CFOs become involved in material accounting manipulations?。Journal of Accounting and Economics，51(1/2)，21-36。 |
| 14. | Core, J. E.、Guay, W. R.(1999)。The Use of Equity Grants to Manage Optimal Equity Incentive Levels。Journal of Accounting and Economics，28(2)，151-184。 |
| 15. | Carter, Mary Ellen、Lynch, Luann J.、Zechman, Sarah L. C.(2009)。Changes in Bonus Contracts in the Post-Sarbanes-Oxley Era。Review of Accounting Studies，14(4)，480-506。 |
| 16. | Cheng, Qiang、Farber, David B.(2008)。Earnings Restatements, Changes in CEO Compensation, and Firm Performance。The Accounting Review，83(5)，1217-1250。 |
| 17. | Bergstresser, Daniel、Philippon, Thomas(2006)。CEO incentives and earnings management。Journal of Financial Economics，80(3)，511-529。 |
| 18. | Burns, Natasha、Kedia, Simi(2006)。The impact of performance-based compensation on misreporting。Journal of Financial Economics，79(1)，35-67。 |
| 19. | Core, John E.、Guay, Wayne R.(2002)。Estimating the value of employee stock option portfolios and their sensitivities to price and volatility。Journal of Accounting Research，40(3)，613-630。 |
| 20. | Gallemore, John、Labro, Eva(2015)。The importance of the internal information environment for tax avoidance。Journal of Accounting and Economics，60(1)，149-167。 |
| 21. | Costello, A. M.、Wittenberg-Moerman, R.(2011)。The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports。Journal of Accounting Research，49(1)，97-136。 |
| 22. | Raghunandan, K.、Rama, D. V.(2006)。SOX section 404 material weakness disclosures and audit fees。Auditing: A Journal of Practice & Theory，25(1)，99-114。 |
| 23. | Plumlee, M.、Yohn, T. L.(2010)。An Analysis of the Underlying Causes Attributed to Restatements。Accounting Horizons，24(1)，41-64。 |
| 24. | Senbet, Lemma W.、Haugen, Robert A.(1981)。Resolving the Agency Problems of External Capital through Options。The Journal of Finance，36(3)，629-647。 |
| 25. | Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review，80(2)，441-476。 |
| 26. | Smith, Clifford W.、Stulz, René M.(1985)。The determinants of firms' hedging policies。Journal of Financial and Quantitative Analysis，20(4)，391-405。 |
| 27. | Bauer, A. M.(2016)。Tax avoidance and the implications of weak internal controls。Contemporary Accounting Research，33(2)，449-486。 |
| 28. | Abel, B. A.、Blanchard, O. J.(1986)。The present value of profits and cyclical movements in investment。Econometrica，54，249-273。 |
| 29. | Asthana, S.、Balsam, S.、Kim, S.(2009)。The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services。Accounting Research Journal，22，4-26。 |
| 30. | Balsam, S.、Jiang, W.、Lu, B.(2014)。Equity incentives and internal control weakness。Contemporary Accounting Research，31，178-201。 |
| 31. | Bargeron, Leonce L.、Lehn, Kenneth M.、Zutter, Chad J.(2010)。Sarbanes-Oxley and corporate risk-taking。Journal of Accounting and Economics，49(1/2)，34-52。 |
| 32. | Chang, H.、Choy, H. L.、Wan, K. M.(2012)。Effect of the Sarbanes-Oxley Act on CEOs' stock ownership and pay-performance sensitivity。Review of Quantitative Finance and Accounting，38，177-207。 |
| 33. | Cheng, Mei、Dhaliwal, Dan、Zhang, Yuan(2013)。Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?。Journal of Accounting and Economics，56(1)，1-18。 |
| 34. | Cohen, D. A.、Dey, A.、Lys, T. Z.(2013)。Corporate governance reform and executive incentives: Implications for investments and risk-taking。Contemporary Accounting Research，30(4)，1296-1332。 |
| 35. | Feng, Mei、Li, Chan、McVay, Sarah E.、Skaife, Hollis(2015)。Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management。The Accounting Review，90(2)，529-557。 |
| 36. | Frank, M. Z.、Shen, T.(2016)。Investment and the weighted average cost of capital。Journal of Financial Economics，119(2)，300-315。 |
| 37. | Hochberg, Y. V.、Sapienza, P.、Vissing-Jorgensen, A.(2009)。A lobbying approach to evaluating the SarbanesâOxley Act of 2002。Journal of Accounting Research，47，519-583。 |
| 38. | Hsu, A. W. H.、Liao, C. H.(2012)。Do compensation committees pay attention to Section 404 opinions of the Sarbanes-Oxley Act?。Journal of Business Finance and Accounting，39(9/10)，1240-1271。 |
| 39. | Indjejikian, R.、Matĕjka, M.(2009)。CFO Fiduciary Responsibilities and Annual Bonus Incentives。Journal of Accounting Research，47(4)，1061-1093。 |
| 40. | Nagy, A. L.(2010)。Section 404 compliance and financial reporting quality。Accounting Horizons，24，441-454。 |
| 41. | Pástor, L.、Sinha, M.、Swaminathan, B.(2008)。Estimating the intertemporal risk-return trade-off using the implied cost of capital。Journal of Finance，63，2859-2897。 |
| 42. | Rice, S. C.、Weber, D. P.、Wu, B.(2015)。Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses。The Accounting Review，90(3)，1169-1200。 |
| 43. | Shu, S. Q.、Thomas, W. B.(2017)。Managerial equity holdings and income smoothing incentives。Journal of Management Accounting Research。 |
| 44. | Sun, Y.(2016)。Internal control weakness disclosure and firm investment。Journal of Accounting, Auditing & Finance，31(2)，277-307。 |
| 45. | Wang, X.(2010)。Increased disclosure requirements and corporate governance decisions: Evidence from chief financial officers in the pre and post-Sarbanes Oxley periods。Journal of Accounting Research，48(4)，885-920。 |
| 46. | Kim, Jeong-Bon、Song, Byron Y.、Zhang, Liandong(2011)。Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures。The Accounting Review，86(4)，1157-1188。 |
| 47. | Bhagat, Sanjai、Welch, Ivo(1995)。Corporate research and development investments international comparisons。Journal of Accounting and Economics，19(2/3)，443-470。 |
| 48. | John, Teresa A.、John, Kose(1993)。Top-management Compensation and Capital Structure。Journal of Finance，48(3)，949-974。 |
| 49. | Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics，32(3)，263-292。 |
| 50. | Berger, Philip G.、Ofek, Eli、Yermack, David L.(1997)。Managerial Entrenchment and Capital Structure Decisions。Journal of Finance，52(4)，1411-1438。 |
| 51. | Ashbaugh-Skaife, Hollis、Collins, Daniel W.、Kinney, William R.(2007)。The discovery and reporting of internal control deficiencies prior to SOX-mandated audits。Journal of Accounting & Economics，44(1/2)，166-192。 |
| 52. | Beneish, M. D.、Billings, M. B.、Hodder, L. D.(2008)。Internal control weaknesses and information uncertainty。The Accounting Review，83(3)，665-703。 |
| 53. | Chan, Kam C.、Farrell, Barbara、Lee, Picheng(2008)。Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act。Auditing: A Journal of Practice and Theory，27(2)，161-179。 |
| 54. | Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Determinants of Weaknesses in Internal Control over Financial Reporting。Journal of Accounting and Economics，44(1/2)，193-223。 |
| 55. | Efendi, Jap、Srivastavab, Anup、Swanson, Edward P.(2007)。Why do corporate managers misstate financial statements? The role of option compensation and other factors。Journal of Financial Economics，85(3)，667-708。 |
| 56. | Ge, Weili、McVay, Sarah E.(2005)。The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act。Accounting Horizons，19(3)，137-158。 |
| 57. | Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2009)。The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity。Journal of Accounting Research，47(1)，1-43。 |
| 58. | Dhaliwal, D.、Hogan, C.、Trezevant, R.、Wilkins, M.(2011)。Internal control disclosures, monitoring, and the cost of debt。The Accounting Review，86(4)，1131-1156。 |
| 59. | Feng, Mei、Li, Chan、McVay, Sarah(2009)。Internal Control and Management Guidance。Journal of Accounting and Economics，48(2/3)，190-209。 |
| 60. | Hammersley, Jacqueline S.、Myers, Linda A.、Shakespeare, Catherine(2008)。Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under Section 302 of the Sarbanes Oxley Act of 2002。Review of Accounting Studies，13(1)，141-165。 |
| 61. | Ogneva, M.、Subramanyam, K. R.、Raghunandan, K.(2007)。Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures。Accounting Review，82(5)，1255-1297。 |
| 62. | Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research，45(2)，385-420。 |
| 63. | Altamuro, J.、Beatty, A.(2010)。How does Internal Control Regulation Affect Financial Reporting?。Journal of Accounting and Economics，49(1/2)，58-74。 |
| 64. | Rosenbaum, Paul R.、Rubin, Donald B.(1983)。The Central Role of the Propensity Score in Observational Studies for Causal Effects。Biometrika，70(1)，41-55。 |
| 65. | Jiang, John Xufeng、Petroni, Kathy R.、Wang, Isabel Y.(2010)。CFOs and CEOs: Who have the most influence on earnings management?。Journal of Financial Economics，96(3)，513-526。 |
| 66. | Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。 |
| 67. | Hölmstrom, Bengt(1979)。Moral Hazard and Observability。The Bell Journal of Economics，10(1)，74-91。 |
| 68. | Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Accruals quality and internal control over financial Reporting。The Accounting Review，82(5)，1141-1170。 |
| 69. | Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2008)。The effect of SOX internal control deficiencies and their remediation on accrual quality。The Accounting Review，83(1)，217-250。 |
| 70. | Zhang, Yan、Zhou, Jian、Zhou, Nan(2007)。Audit committee quality, auditor independence and internal control weaknesses。Journal of Accounting and Public Policy，26(3)，300-327。 |
| 71. | Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy，98(2)，225-264。 |