内部控制缺陷研究基于国外实证动态文献综述

内部控制缺陷研究——基于国外实证动态文献综述作者：曹丹，董佳宇作者单位：内蒙古农业大学,内蒙古呼和浩特,010010刊名：时代金融(中旬)英文刊名：Timesfinance年，卷(期)：2014(10)参考文献(34条)1.HollisAshbaugh-Skaife;DanielW.Collins;WilliamR.KinneyJrThediscoveryandreportingofinternalcontroldeficienciespriortoSOX-mandatedaudits2007(44)2.JeflreyDoylea;WeiliGeb;SarahMcVayDeterminantsofweaknessesininternalcontroloverfinancialreporting2007(44)3.Lixin(Nancy)Su;Xuezhou(Rachel)Zhao;Gaoguang(Stephen)ZhouDocustomersrespondtothedisclosureofinternalcontrolweakness2014(67)4.HollisA.Skaife;DavidVeenman;DanielWangerinInternalcontroloverfinancialreportingandmanagerialrentextraction:Evidencefromtheprofitabilityofinsidertrading2013(55)5.AnnaChernobai;YukihiroYasudaDisclosuresofmaterialweaknessesbyJapanesefirmsafterthepassageofthe2006FinancialInstrumentsandExchangeLaw2013(37)6.UdiHoitash;RaniHoitashJeanCBedardCorporateGovernanceandInternalControloverFinancialReporting:AComparisonofRegulatoryRegimes2009(84)7.HaiLu;GordonRichardson;StevenSalterioDirectandIndirectEffectsofInternalControlWeaknessesonAccrualQuality:EvidencefromaUniqueCanadianRegulatorySetting2011(28)8.MeiCheng;DanDhaliwal;YuanZhangDoesinvestmentefficiencyimproveafterthedisclosureofmaterialweaknessesininternalcontroloverfinancialreporting2013(56)9.Jong-HagChoi;SunhwaChoi;ChrisE.Hogan;JoonilLeeTheEffectofHumanResourceInvestmentinInternalControlontheDisclosureofInternalControlWeaknesses2013(32)10.ShuLin;MinaPizzini;MarkVargus;IndranilR.BardhanTheRoleoftheInternalAuditFunctionintheDisclosureofMaterialWeaknesses2011(86)11.JayanthiKrishnanAuditCommitteeQualityandInternalControl:AnEmpiricalAnalysis2005(80)12.VicNaiker;DiveshS.SharmaFormerAuditPartnersontheAuditCommitteeandInternalControlDeficiencies2009(84)13.Emma-RiikkaMyllym?kiThePersistenceintheAssociationbetweenSection404MaterialWeaknessesandFinancialReportingQuality2014(33)14.AlokeGhosh;YongGyuLeeFinancialReportingQuality,StructuralProblemsandtheInformativenessofMandatedDisclosuresonInternalControls2013(40)15.GuoJinGong;BinKe;YongYuHomeCountryInvestorProtection,OwnershipStructureandCross-ListedFirms'CompliancewithSOX-MandatedInternalControlDeficiencyDisclosures2013(30)16.JacobM.Rose;CarolynStrandNorman;AnnaM.RosePerceptionsofInvestmentRiskAssociatedwithMaterialControlWeaknessPervasivenessandDisclosureDetail2010(85)17.BengWeeGoh;JayanthiKrishnan;DanLiAuditorReportingunderSection404:TheAssociationbetweentheInternalControlandGoingConcernAuditOpinions2013(30)18.WolfeCJ;MauldinEG;DiazMCConcedeorDeny:DoManagementPersuasionTactic、AffectAuditorEvaluationofInternalControlDeviations2009(84)19.SarahB.Clinton;AriannaSpinaPinello;HollisA.SkaifeTheimplicationsofineffectiveinternalcontrolandSOX404reportingforfinancialanalysts2014(33)20.Lixu;AlexP.TangInternalcontrolmaterialweakness,analysts'accuracyandbias,andbrokeragereputation2012(39)21.JeffreyT;Doyle,WeiliGe;SarahMcVayAccrualsQualityandInternalControloverFinancialReporting2007(82)22.HollisAshbaugh-Skaife;DanielW.Collins;WilliamR.Kinney.Jr;RyanLaFondTheEffectofSOXInternalControlDeficienciesandTheirRemediationonAccrualQuality2008(83)23.MariaOgneva;K.R.Subramanyam;K.RaghunandanInternalControlWeaknessandCostofEquity:EvidencefromSOXSection404Disclosures2007(82)24.MessodDanielBeneish;MaryBrookeBillings;LeslieD.HodderInternalControlWeaknessesandInformationUncertainty2008(83)25.LawrenceA.Gordon;AmandaL.WilfordAnAnalysisofMultipleConsecutiveYearsofMaterialWeaknessesinInternalControl2012(87)26.HollisA.Skaife;Danielw.Collins;RyanLafondTheEffectofSOXInternalControlDeficienciesonFirmRiskandCostofEquity2009(47)27.DanDhaliwal;ChrisHogan;RobertTrezevant;MichaelWilkinsInternalControlDisclosures,Monitoring,andtheCostofDebt2011(86)28.AnnaM.Costello;Regina,Wittenberg-MoermanTheImpactofFinancialReportingQualityonDebtContracting:EvidencefromInternalControl.WeaknessReports2011(49)29.WeiShi;RenchengWangDynamicinternalcontrolperformanceoverfinancialreportingandexternalfinancing2012(08)30.RikuNishizaki;YudaiTakano;FumikoTakedaInformationContentofInternalControlWeaknesses:TheEvidencefromJapan2014(49)31.BengWeeGoh;DanLiInternalControlsandConditionalConservatism2011(86)32.SantanuMitra;BikkiJaggi;MahmudHossainInternalControlWeaknessesandAccountingConservatism:EvidenceFromthePostSarbanesOxrneyPeriod2013(28)33.JacquelineS.Hammersley;LindaA.Myers;JianZhouTheFailuretoRemediatePreviouslyDisclosedMaterialWeaknessesinInternalControls2012(31)34.VishalMunsif;K.Raghunandan;DasarathaV.Rama;MeghnaSinghviAuditFeesafterRemediationofInternalControlWeaknesses2011(25)引用本文格式：曹丹.董佳宇内部控制缺陷研究——基于国外实证动态文献综述[期刊论文]-时代金融(中旬)2014(10)