中文部分:
中國財經報,2007.12.7,薩班斯法案404條款的“圓桌”評論,姚剛。
中國證券報,2007.1.30,紐約全球金融龍頭地位不穩 倫敦金融城冷靜以對,盧懷謙。
中華民國會計師公會全國聯合會彙整補充,2006.2.24,Sarbanes-Oxley Act 2002 之後續發展。
日盛投信理財快報-日盛美國成長基金專刊二,2002,為什麼要投資美國。
吳志洋,2005,且看沙賓法案如何重建投資大眾之信心,勤業眾信通訊,3月號:14-16。
徐敏玲、蔡孟樺與鄭琦臻譯,2005,內部控制未來的趨勢-深入產業狀況之第四次調查,安永管理顧問股份有限公司企業風險管理部。
陳昭鋒,2005,全球保險業之展望,勤業眾信通訊,8月號:8。
陳美菊,2003,美國企業財報問題及對策之研析,經濟研究,第2期。陳曉珮,2005,沙氏法案2004最新發展及其借鏡我國相關規範之探討,證券暨期貨月刊,第廿三卷,第3期:10-22。曾寶璐,2002.7.22,企業大崩壞,商業週刊,第765期:82-83。
黃玥琳,2005,沙賓法案第404條對金融機構財務報表內部控制之影響,國立政治大學經營管理碩士學程碩士論文。經濟日報,2006,世界通訊弊案 魔幻會計+虛胖財報=毀滅,蔡翼擎。
,2007.7.7,外國企業自美下市 掀風潮,林聰毅編譯(路透紐約電)。
劉曉帆,2008,淺析美國PCAOB第5號審計準則,商業會計,第4期。
簡韻雯,2007,實施沙氏法404條款(Sarbanes-Oxley Act of 2002,Section 404)之研究-以美商海外公司為例,私立東吳大學會計系碩士論文。蘇裕惠,2005,揭開企業財務運作的神秘面紗─沙賓法案404完全解析,勤業眾信通訊,3月號:6-13。
蘇裕惠與林寶珠,2004,沙氏法案中的監督與制衡機制,會計研究月刊,第227期(10月),68-76。
,2007,SOX 404最新發展-美國證管會發布之新規範實務指引,會計研究月刊,第265期(12月):76-85。
,2008,SOX 404最新發展-PCAOB第五號審計準則公報(上),會計研究月刊,第267期(2月):76-83。
英文部分:
Atkins, S. P. 2005. Speech by SEC Commissioner: Remarks before the National Association of State Treasures. Incline Village, Nevada.
Bradford, Marianne and Joe Brazel. 2007. Flirting with SOX 404. Strategic Finance 89, 3 (September): 48-53.
Dzinkowski, Ramona. 2006. The Trouble with SOX. Intheblack. Melbourne. 76, 7 (August): 44-47.
Fogleman, Samuel L, Bryce H Peterson, William G Heninger and Marshall B Romney. 2007. Opportunity Detected. Journal of Accountancy. New York. 204, 6 (December): 62-65.
Grundfest, Joseph A and Steven E Bochner. 2007. Fixing 404. Michigan Law Review. 105, 8 (June): 1643-1676.
Gupta, Parveen P and Tim Leech. 2006. Making Sarbanes-Oxley 404 Work: Reducing Cost, Increasing Effectiveness. International Journal of Disclosure and Governance. London. 3, 1 (March): 27-48.
Ho, Shih-Jen Kathy and Alfonso R Oddo. 2007. Lessons Learned from Section 404 of the Sarbanes-Oxley Act. The CPA Journal 77, 6 (June): 28-33.
Jennings, Marianne M. 2007. Five Years out from Sarbanes-Oxley: The Flows of the Dashboard Mentality on Ethics and Governance. Internal Auditing 22, 4 (July/ August): 20-24.
Juras, Paul E, Dale R Marin and George R Aldhizer III. 2007. Adapting Six Sigma to Help Tame the SOX 404 Compliance Beast. Strategic Finance. 88, 9 (March): 36-41.
Lander, Guy P.. 2004. What is Sarbanes-Oxley. Wisconsin: CWL Publishing Enterprise, Inc.
Leitch, Matthew. 2004. When is a Good Time to Talk about Saving Money on SOX 404 Compliance. Balance Sheet. 12, 4: 6-7.
Marchetti, Anne M.. 2005. Beyond Sarbanes-Oxley Compliance: Effective Enterprise Risk Management. John Wiley & Sons, Inc.: 3-16, 21-23, 185
Morton, Peter. 2005. Compliance Costs. CA Magazine. Toronto. 138, 10 (December): 26-33.
Sneller, Lineke and Henk Langendijk. 2007. Sarbanes Oxley Section 404 Costs of Compliance: a case study. Corporate Governance: An International Review. 15, 2 (March): 101-111.
Verschoor, Curtis C. 2006. Interactions Between Compliance and Ethics. Strategic Finance. Montvale. 87, 12 (June): 23-24.
Wilkins, Scott G. and Parveen P. Gupta. 2007. Sustaining SOX 404: A Project Management Approach. Management Accounting Quarterly. 8, 2 (Winter): 1-14.
http://www.pcaob.org/
http://www.sec.gov/
http://biz.cn.yahoo.com/05-06-/42/a6od.html.
http://wiki.mbalib.com/wiki/
http://zh.wikipedia.org/wiki
http://www.coso.org/Publications
http://www.oversightsystems.com/whitepapers/Oversight_2007_Fraud_Survey.pdf.
http://www.cnsykj.com/Html/200831813577-1.html
http://www.cfo.com/article.cfm/8985156?f=insidecfo
http://www.whitehouse.gov/infocus/achievement/chap9.html
http://www.nysscpa.org/cpajournal/2004/904/essentials/p26.htm
http://eng.tmap.net/Images/SOX and Testing RLCM and QA_tcm9-32049.pdf
www.cicpa.org.cn/news/newsaffix/2774_20031211_4.doc
http://www.singtaonet.com:82/fin/t20060816_301952.html.
http://www.knowledgeleader.com/.
http://www.mcgladrey.com/Resource_Center/Audit/Insights/Insights3_2_05.pdf