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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作者：林斌，李万福，王林坚，舒伟，LINBin，LIWan-fu，WANGLin-jian，SHUWei作者单位：中山大学管理学院,广东,中山,510275刊名：井冈山大学学报（社会科学版）英文刊名：JOURNALOFJINGGANGSHANUNIVERSITY(SOCIALSCIENCESEDITION)年，卷(期)：2010,31(3)被引用次数：1次参考文献(32条)1.Ashbaugh-SkaifeH;CollinsDW;KinneyWTheDiscoveryandReportingofInternalControlDeficienciesPriortoSOX-mandatedAudits2007(44)2.KrishnanJAuditCommitteeQualityandInternalControl:AnEmpiricalAnalysis2005(80)3.DoyleJ;GeW;McVaySDeterminantsofWeaknessesinInternalControloverFinancialReporting2007(44)4.AbbottLJ;ParkerS;PetersGFCorporateGovernance,AuditQuality,andtheSarbanes-OxleyAct:EvidencefromInternalAuditOutsourcing2007(82)5.LeoneJFactorsRelatedtoInternalDisclosure:ADiscussionofAshbaugh,Collins,andKinney(2007)andDoyle,Ge,andMcVay(2007)2007(44)6.NaikerV;SharmaDSFormerAuditPartnersontheAuditCommitteeandInternalControlDeficiencies2009(84)7.WolfeCJ;MauldinEG;DiazMCConcedeorDeny:DoManagementPersuasionTacticsAffectAuditorEvaluationofInternalControlDeviations2009(84)8.HoitashU;HoitashR;BedardJCCorporateGovernanceandInternalControloverFinancialReporting:AComparisonofRegulatoryRegimes2009(84)9.LiC;SunLL;EttredgeMFinancialExecutiveQualifications,FinancialExecutiveTurnover,andAdverseSOX404Opinions2010(50)10.ZhangIXEconomicConsequencesoftheSarbanes-OxleyActof2002[外文期刊]2007(44)11.PiotroskiJD;SrinivasanSRegulationandBonding:TheSarbanes-OxleyActandtheFlowofInternationalListings2008(46)12.LangHDiscussionofRegulationandBonding:TheSarbanes-OxleyActandtheFlowofInternationalListings2008(46)13.PattersonER;SmithJRTheEffectsofSarbanes-OxleyonAuditingandInternalControlStrength2007(82)14.Ashbaugh-SkaifeH;CollinsDW;KinneyWTheeffectofSOXInternalControlDeficienciesandtheirRemediationonAccrualQuality[外文期刊]2008(83)15.AltamuroJ;BeattyAHowDoesInternalControlRegulationAffectFinancialReporting2010(49)16.LaFondR;YouHFTheFederalDepositInsuranceCorporationImprovementAct,BankInternalControlsandFinancialReportingQuality2010(49)17.BargeronLL;LehnKM;ZutterCJSarbanes-OxleyandCorporateRisk-taking2010(49)18.DeyATheChillingEffectofSarbanes-Oxley:ADiscussionofSarbanes-OxleyandCorporateRisk-taking2010(49)19.EngelE;HayesRM;WangXTheSarbanes-OxleyActandFinns'Going-privateDecisions2007(44)20.LeuzCWastheSarbanes-OxleyActof2002reallythiscostly?ADiscussionofEvidencefromEventReturnsandGoing-privateDecisions2007(44)21.LeuzC;TriantisA;WangTYWhyDoFirmsGoDark?CausesandEconomicConsequencesofVoluntarySECDeregistrations2008(45)22.GaoF;WuJS;ZimmermanJUnintendedConsequencesofGrantingSmallFirmsExemptionsfromSecuritiesRegulation:EvidencefromtheSarbanes-OxleyAct2009(47)23.HayesRMDiscussionofUnintendedConsequencesofGrantingSmallFirmsExemptionsfromSecuritiesRegulation:EvidencefromtheSarbanes-OxleyAct2009(47)24.Ashbaugh-SkaifeH;CollinsDW;KinneyWTheEffectofSOXInternalControlDeficienciesonFirmRiskandCostofEquity2009(47)25.DoyleJ;GeW;McVaySAccrualsQualityandInternalControloverFinancialReporting[外文期刊]2007(05)26.FengMC;LiC;McvaySInternalContralandMangemetGuidance2009(48)27.HochbergYV;SapienzaP;Vissing-JorgensenAALobbyingApproachtoEvaluatingtheSarbanes-OxleyActof20022009(47)28.KarolyiGADiscussionofALobbyingApproachtoEvaluatingtheSarbanes-OxleyActof20022009(47)29.BrochetFInformationContentofInsiderTradesbeforeandaftertheSarbanes-OxleyAct2010(85)30.BeneishMD;BillingsMB;HodderLDInternalControlWeaknessesandInformationUncertainty2008(83)31.ColesJLDisclosurepolicy:AdiscussionofLeuz,TriantisandWang(2008)ongoingdark2008(45)32.OgnevaM;RaghunandanK;SubramanyamKRInternalControlWeaknessandCostofEquity:EvidencefromSOXSection404Disclosures2007(82)本文读者也读过(4条)1.胡郑利国外内部控制模式研究[期刊论文]-经济师2008(1)2.王美英内部控制实证研究文献回顾[会议论文]-20093.杨恩波.丛静国外内部控制发展给我们的启示[期刊论文]-辽宁行政学院学报2006,8(9)4.高霞.赵妍国外内部控制研究现状分析[期刊论文]-现代商贸工业2009,21(24)引证文献(5条)1.李德久分析内部控制鉴证对会计盈余质量的提高效果[期刊论文]-商场现代化2015(3)2.林淑萍内部控制有效性的影响因素分析[期刊论文]-时代金融（中旬）2013(8)3.黄曼行.李忠义中小企业内部控制与财务风险实证研究--基于ERM框架的视角[期刊论文]-现代管理科学2013(12)4.陈瑞雪企业财务内部控制的影响因素分析[期刊论文]-新财经（理论版）2010(11)5.刘李福.姚荣辉内部控制指数的分析与再设计初探[期刊论文]-财务与金融2013(2)引用本文格式：林斌.李万福.王林坚.舒伟.LINBin.LIWan-fu.WANGLin-jian.SHUWei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[期刊论文]-井冈山大学学报（社会科学版）2010(3)