國內部份:
台灣證券交易所股份有限公司,2009,上市櫃公司內部控制資訊允當揭露之相關研究:以電子業和金融業為例,98年研究計畫結案報告。http://www.twse.com.tw/ch/products/publication/download/0003000095.pdf
李建然、許書偉與湯麗芬,2008。內部稽核品質與財務報表品質之關聯性,輔仁管理評論,第15卷,第3期:33-62。李春安與黃鏐如,2005,公司治理、企業獲利與盈餘管理關聯性之研究, 2005年台灣財務金融學會年會暨學術論文研討會。
李丕正,2006,探討沙氏法內部控制規範的必要性—以AIG 集團操縱損益個案為例,會計研究月刊,第243期:92-95。
侍台誠、郭正華合譯,2006 ,沙氏法案與新內部稽核規範。財團法人中華民國證券暨期貨市場發展基金會。
林嬋娟、洪櫻芬與薛敏正,1997,財務困難公司之盈餘管理實證研究,管理學報,第14卷,第1期:15-38。
林嬋娟、薛敏正與蘇逸穎,2002,預期盈餘與盈餘平穩化實證研究,證劵市場發展季刊,第14卷,第1期:139-148。
林嬋娟與薛敏正,2003,自由現金流量與盈餘管理關聯性之研究,台灣管理學刊,第3卷,第1期:155-168。
馬秀如,2005,內部控制之延伸-風險管理,會計研究月刊,第238期(9月):30-47。
馬秀如、彭火樹,2001,政府各機關實施內部控制及內部審核之探討,行政院主計處委託研究報告。馬秀如譯,1998,內部控制—整體架構,台北,會計研究發展基金會。
馬嘉應、張先治與張力,2006,內部控制制度應用與執行之研究(上),會計研究月刊,第243期:110-118。
張文瀞,2001,審計品質對上市公司盈餘管理之影響,當代會計,第2卷,第2期:195-214。張瑞當、沈文華與黃怡翔,2007,宣告效果、股價報酬與盈餘管理:我國企業私募之研究,2007年第十六屆會計理理與實務研討會。
張瑞當與方俊儒,2006,資訊揭露評鑑系統對企業盈餘管理行為之影響,會計評論,第42期:1-22。
許永聲、王泰昌,2005,盈餘管理行為與會計資訊的評價能力,2005年台灣財務金融學會年會暨學術論文研討會
許溪南、歐陽豪與陳慶芳,2007,公司治理、盈餘管理與財務預警模型之建構,會計與公司治理,第4卷,第1期:85-121。陳樹,2002,我國企業盈餘操縱問題之誘因、影響與因應對策,當代會計,第3卷,第2期:231-242。彭雅惠,2008,台灣上市櫃公司盈餘管理與信用評等關係之初探,玄奘管理學報,第5卷,第2期:25-47。黃誌緯,2009,內部控制有效性與企業績效及財務報導可靠性,國立成功大學會計學系碩士論文。廖益興、楊清溪與廖秀梅,2005,公司治理機制與財務報表品質之關聯性,2005年當前會計理論與實務研討會。
歐進士、李佳玲與詹茂昆,2004,我國企業盈餘管理與經營風險關聯之實證研究,風險管理學報,第6卷,第2期:181-206。賴森本,2002,強化內部控制功能提振政府治理績效~落實內部控制之有效執行 以提振施政成效,主計月刊,第562卷:28-40。國外部份 :
Aharony, J., C. J. Lin, and M. P. Loeb, 1993. Initial Public offerings, accounting choices, and earnings management. Contemporary Accounting Research 10 (1): 61-81.
Beneish, Messod,D., Billings, Brooke M., and Hodder, Leslie D. 2008. Internal control weaknesses and information uncertainty. The Accounting Review 83 (3): 665-703.
Becker, C. L, M.L. Defond, J. Jiambalvo, and K.R. Subramaynam. 1998. The effect of auditor quality on earnings management. Contemporary Accounting Research 15 (1): 4-24.
Dechow, P., R. Sloan, and A. Sweeney, 1995. Detecting earnings management. The Accounting Review 70 (2):193-225.
________, __________ and I. Dichev, 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (4): 35-59.
Doyle, J.T., W. Ge and M. Sarah, 2007. Accruals quality and internal control over financial reporting. The Accounting Review 82 (5): 1141-1170.
Efendi, J., A. Srivastava, E.P Swanson, 2007. Why do corporate managers misstate financial statements? The role of option compensation and other factors. Journal of Financial Economics 85 (3): 667-708.
Francis, J., R. LaFond, P. Olsson, and K. Schipper, 2005. The market pricing of accruals quality. Journal of Accounting and Economics 39 (2): 295-327.
Frankel, R. M., M. F. Johnson, and K. K. Nelson, 2002. The relation between auditors’ fees for non-audit services and earnings quality Management. The Accounting Review 77 (4): 71-105.
Ge, W. and S. Mcvay, 2005. The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act. Accounting Horizons 19 (3): 137-158.
Healy, P. M., 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (1-3): 85-107.
____________ and J. M. Wahlen, 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13 (4): 365-383.
Hong Xie, 2001. The mispricing of abnormal accruals. The Accounting Review 76 (3): 357-373.
Heninger W. G., 2001. The association between auditor litigation and abnormal accruals. The Accounting Review 76 (1):111-126.
Jones, J., 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (2): 193-228.
Kam C. C., B. Farrell, and P. Lee., 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.
Kasznik, R., 1999. On the association between voluntary disclosure and earnings management. Journal of Accounting Research 37 (1): 57-81.
Klein, A., 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (3): 375-400.
Kothari, S.P., A. J. Leone and C. E. Wasley, 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163-197.
Krishnan, J., 2005. Audit committee quality and internal control: An empirical analysis. The Accounting Review 80 (2): 649-675.
Lobo, G. J. and Jian Zhou, 2006. Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence. Accounting Horizons 20 (1): 57-73.
Mary E. B., C. Donald P. and N. Karen k., 2001. Accruals and the prediction of future cash flows. The Accounting Review 76 (1): 27-58.
Yoon, S. S.,and G. A. Miller, 2002. Cash from Operations and earnings management in Korea. The International Journal of Accounting 37 (4): 395-412.
Schipper, K., 1989. Commentary on earnings management. Accounting Horizons 3 (4): 91-102.
Watts, R. L. and Zimmerman, J. L. 1978. Toward a positive theory of the determination of accounting standards. The Accounting Review 53 (1): 52-77.
Watts, R. L., 1977. Corporate Financial Statement: A product of the market and political processes. Australian Journal of Management 2 (1): 53-75.
William, H. B. 2004. Accounting choice in troubled companies: An examination of earnings management by NASDAQ firms in jeopardy of delisting. Ph. D. Dissertation, The Virginia Polytechnic Institute and State University.