内部控制的影响因素及经济后果研究——国外内部控制实证文献评述

[1] Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions[J] . Chan Li,Lili Sun,Michael Ettredge.Journal of Accounting and Economics . 2010 (1)

[2] Information Content of Insider Trades before and after the Sarbanes-Oxley Act [J]. ACCOUNTING REVIEW, 2010, 85 (02) : 419 - 446

[3] Concede or Deny: Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations?[J] . Christopher J. Wolfe,Elaine G. Mauldin,Michelle Chandler Diaz.The Accounting Review . 2009 (6)

[4] Former Audit Partners on the Audit Committee and Internal Control Deficiencies [J]. ACCOUNTING REVIEW, 2009, 84 (02) : 559 - 587

[5] Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on “going dark”[J] . Jeffrey L. Coles.Journal of Accounting and Economics . 2008 (2)

[6] Internal control weaknesses and information uncertainty [J]. ACCOUNTING REVIEW, 2008, 83 (03) : 665 - 703

[7] The effect of SOX internal control deficiencies and their remediation on accrual quality [J]. ACCOUNTING REVIEW, 2008, 83 (01) : 217 - 250

[8] Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures[J] . Maria Ogneva,K. R. Subramanyam,K. Raghunandan.The Accounting Review . 2007 (5)

[9] Accruals quality and internal control over financial reporting [J]. ACCOUNTING REVIEW, 2007, 82 (05) : 1141 - 1170

[10] Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing[J] . Lawrence J. Abbott,Susan Parker,Gary F. Peters,Dasaratha V. Rama.The Accounting Review . 2007 (4)

[1] Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions[J] . Chan Li,Lili Sun,Michael Ettredge.Journal of Accounting and Economics . 2010 (1)

[2] Information Content of Insider Trades before and after the Sarbanes-Oxley Act [J]. ACCOUNTING REVIEW, 2010, 85 (02) : 419 - 446

[3] Concede or Deny: Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations?[J] . Christopher J. Wolfe,Elaine G. Mauldin,Michelle Chandler Diaz.The Accounting Review . 2009 (6)

[4] Former Audit Partners on the Audit Committee and Internal Control Deficiencies [J]. ACCOUNTING REVIEW, 2009, 84 (02) : 559 - 587

[5] Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on “going dark”[J] . Jeffrey L. Coles.Journal of Accounting and Economics . 2008 (2)

[6] Internal control weaknesses and information uncertainty [J]. ACCOUNTING REVIEW, 2008, 83 (03) : 665 - 703

[7] The effect of SOX internal control deficiencies and their remediation on accrual quality [J]. ACCOUNTING REVIEW, 2008, 83 (01) : 217 - 250

[8] Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures[J] . Maria Ogneva,K. R. Subramanyam,K. Raghunandan.The Accounting Review . 2007 (5)

[9] Accruals quality and internal control over financial reporting [J]. ACCOUNTING REVIEW, 2007, 82 (05) : 1141 - 1170

[10] Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing[J] . Lawrence J. Abbott,Susan Parker,Gary F. Peters,Dasaratha V. Rama.The Accounting Review . 2007 (4)