一、中文部分
1.中國證券報，2011年10月17日，第A04版。
2.王克敏與王志超，2007，高管控制權、報酬與盈餘管理─基於中國上市公司的實證研究，管理世界，第7期：111-119。
3.王兵、盧銳與徐正剛，2009，薪酬激勵治理效應研究─基於盈餘品質的視角，山西財經大學學報，第31卷第7期：67-73。
4.王雄元與管考磊，2006，關於審計委員會特徵與資訊披露品質的實證研究，審計研究，第6期：42-48。
5.王躍堂與塗建明，2006，上市公司審計委員會治理有效性的實證研究─來自滬深兩市的經驗證據，管理世界，第6期：135-14 3。
6.朱星文、蔡吉甫與謝盛紋，2008，公司治理、盈餘品質與經理報酬研究─來自中國上市公司資料的檢驗，南開管理評論，第12期：28-68。
7.吳清華、王平心與馮均科，2006，審計委員會之效率研究：實證文獻述評與未來研究方向，審計研究，第4期：72-81。
8.李亞靜、朱宏泉、黃登仕與周應峰，2005，董事會控制、經理報酬與公司經營績效，系統工程理論與實踐，第2期：30-38。
9.杜勝利與翟豔玲，2005，總經理年度報酬決定因素的實證分析─以我國上市公司為例，管理世界，第8期：115-120。
10.肖繼輝，2005，有關經理報酬決定因素的實證研究，當代財經，第5期：69-71。
11.肖繼輝、彭文平，2004，上市公司總經理報酬業績敏感性研究，財經研究，第30卷第12期：34-43。
12.阮益飛，2009，審計委員會特徵與審計質量相關性研究─來自中國上市公司的經驗證據，西南財金大學碩士論文。
13.林玉婷，2011，中國肥貓對夥計慷慨嗎？國立政治大學會計系碩士班論文。14.林嬋娟與林孝倫，2009，會計師事務所規模、品牌與競爭程度對審計公費之影響：中國之實證，會計評論，第49期：35-72。
15.唐躍軍，2008，審計委員會治理與審計意見，金融研究，第1期，148- 160。
16.夏文賢，2005，大股東股權特徵與審計委員會設立，審計研究，第6期：45-50。
17.崔學剛，2004，公司治理機制對公司透明度的影響─來自中國上市公司的經驗數據，會計研究，第8期：72-80。
18.張必武與石金濤，2005，董事會特徵、高管薪酬與薪績敏感性─中國上市公司的經驗分析，管理科學，第18卷第4期：32-39。
19.張瑞當、林國欽、沈文華與侯佩秀，2007，高階經理人薪酬績效敏感度對自願性資訊發佈之影響，會計與公司治理，第4卷第1期：57-84。20.陳燕，2006 ，公司績效、公司治理與管理者報酬實證研究，中央財經大學學報，第4期：92-96。
21.楊忠蓮與徐政旦，2004，我國公司成立審計委員會動機的實證研究，審計研究，第1期；19-23。
22.楊忠蓮與殷姿，2006，審計委員會、獨立董事監管效果研究─來自財務舞弊的證據，上海財經大學學報(哲學社會科學版)，第2期：93-97。
23.楊忠蓮與楊振慧，2006，獨立董事與審計委員會執行效果研究：來自報表重述的證據，審計研究，第2期：81-85。
24.楊朝旭與吳幸蓁，2003，總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究，會計評論，第36期：55-87。
25.翟華雲，2006，審計委員會與盈餘品質─來自中國證券市場的經驗證據，審計研究，第6期：50-56。
26.趙西萍、李有根與李懷相，2002，董事會構成與經理控制機制關係研究，系統工程理論與實踐，第11期：64-69。
27.趙息、石延利與張志勇，2008，管理層股權激勵引發盈餘管理的實證研究，西安電子科技大學學報(社會科學版)，第18卷第8期：23-28。
28.趙息與杜玉鵬，2009，公司治理對高管薪酬激勵敏感度的影響，軟科學，第28卷第11期：92-95。
29.劉力與馬賢明，2008，審計委員會與審計品質，會計研究，第7期：83-89。
30.鄭新源與劉國常，2008，審計委員會有效性研究─基於盈餘管理的視角，財會通訊(學術版)，第8期：98-100。
31.賴普清，2007，公司業績、治理結構與高管薪酬─基於中國上市公司的實證研究，重慶大學學報，第13卷第5期：49-54。
32.戴雲與劉益平，2010，高管薪酬誘發盈餘管理的實證研究，工業技術經濟，第29第1期：146-150。
33.薛祖雲與黃彤，2004，董事會、監事會制度特徵與會計資訊質量─來自中國資本市場的經驗分析，財金理論與實踐，第4期：84-89。
34.謝永珍，2006，中國上市公司審計委員會治理效率的實證研究，南開管理評論，第1期：63-73。
35.謝德仁，2005，審計委員會制度與中國上市公司治理創新，會計研究，第7期：39-44。
二、英文部分
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