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内部控制实证研究综述 被引量:6

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摘要 本文对国内外内部控制实证研究的状况从自愿性内部控制信息披露的动因、内部控制缺陷的影响因素、内部控制缺陷信息披露的经济后果三个方面对国内外的研究成果进行了归纳分析。
作者 田勇
出处 《商场现代化》 2011年第2期33-36,共4页
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参考文献21

  • 1M.D. Beneish, M. Billings, L. Hodder Internal Control Weaknesses and Information Uncertainty The Accounting Review 83 (3), 665 - 703 (2008).
  • 2Jeffrey Doyle, Weili Ge and Sarah McVay 2007 Accruals Quality and Internal Control Over Financial Reporting The Accounting P, eview Vol. 82, No. 5 pp. 1141 - 1170.
  • 3Jeffrey Doyle, Weili Ge and Sarah McVay 2007 Determinants of weaknesses in internal control over financial reporting Journal of Accounting and Economics Volume 44, Issues 1-2, Pages 193-223.
  • 4D.A.McMullen,K.Raghunandan and D.V.Rama(1996) Internal control reports and financial reporting problems Accounting Horizons, Vol. 10 No.4 December 1996 pp.67-75.
  • 5Paul M. Healy, Krishna G. Palepu 2001 Information asymmetry corporate disclosure, and the capital markets:A review of the empirical disclosure literature Journal of Accounting and Economics 31 pp: 405 - 440.
  • 6Hollis Ashbaugh Skaife,Daniel W. Collins,William R. Kinney Jr. And Ryan Lafond 2009 The Effect Of Sox Internal Control Deficiencies On Firm Risk And Cost Of Equity Journal Of Accounting Research Vol. 47 No. 1.
  • 7Hollis Ashbaugh--Skaife,Daniel W. Collins,William R. Kinney Jr. And Ryan Lafond 2008 The EfFect of Internal Control Deficiencies and Their Remediation on Accrual Quality The Accounting Review 83 (1), 217.
  • 8Hollis Ashbaugh-Skaife,Daniel Collins,William Kinney 2007 The Discovery and Consequences of Internal Control Deficiencies Prior to SOX-Mandated Audits.
  • 9Weili Ge and Sarah McVay 2005 The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act Accounting Horizons Vol. 19, No. 3 pp. 137 - 158.
  • 10Raghunandan, K., and D. V. Rama. 1994. Management reports after COSO. Internal Auditor August: 54-59.

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