-
内部控制英文文献目录
1.
内部控制管制对盈余质量的影响:来自德国的证据(
March
2008
)
The effect
of internal control regulation on earnings
quality: Evidence from Germany
2.
内部控制制度如何影响财务报告
?(
Altamuro
,
June
24, 2009
)
How
Does Internal Control Regulation Affect Financial
Reporting
3.
财务报告
内部控制缺陷的决定因素(
Doyle
,
May 15, 2006
)
Determinants of weaknesses in internal
control over financial reporting
4.
应计质量与财务报告内部控制(
Doyle
,
January 24,
2007
)
Accruals
Quality and Internal Control over Financial
Reporting
5.
SOX<
/p>
内部控制缺陷对公司风险与权益资本成本的影响(
Ashbaug
h-Skaife
,
June 10,
2008
)
The Effect
of SOX Internal Control Deficiencies on Firm Risk
and Cost of Equity
6.
审计委员会质量、审计师独立性与内部控制缺陷(
Zhang
)
Audit Committee
Quality, Auditor Independence, and Internal
Control Weaknesses
7.
小企业受益于内部控制缺陷审计师认证吗
Do Small Firms Benefit from Auditor
Attestation of Internal Control Effectiveness
8.
内部控制缺陷的决定因素(
p>
Jahmani
)
Determinants of Internal Control
Weaknesses In Accelerated Filers
9.
操控性应计项目能帮助区分内部控制缺陷和欺诈吗
Do Discretionary Accruals Help
Distinguish between Internal Control Weaknesses
and Fraud
10.
财务报
告质量对债务契约的影响:
来自内部控制缺陷报告的证据
(
p>
Costello
,
September
4, 2010
)
The
impact of financial reporting quality on debt
contracting: Evidence from internal control
weakness
reports
11.
重大内部控制缺陷与盈余管理
Material Internal Control Weaknesses
and Earnings Management in the Post-SOX
Environment
12.
家族企业的内部控制(
April
2013
)
Internal
Controls in Family-Owned
Firms
()
13.
内部控制质量对企业并购绩效的影响研究
Study on the Impact of the
Quality of Internal Control on the Performance of
M&A
14.
内部控制质量与信用违约互换利差(
January
2014
)
Internal
Control Quality and Credit Default Swap Spreads
15.
家族企业内部控制:特征和后果
Internal Control in Family Firms:
Characteristics and Consequences
16.
内部控制报告与会计信息质量
:洞察
”
遵守或解释的
“
内部控制制度
Internal control
reporting and accounting
quality
:
Insight
17.
内部控制报告与会计稳健性
Internal Control Reporting and
Accounting Conservatism
18.
会计信息质量影响产品市场契约吗?来自政府合同授予的证据(
March 2014
)
Does
Accounting Quality Influence Product Market
Contracting? Evidence from Government Contract
Awards
19.
公司特征与财务报告质量:尼日利亚制造业上市公司的证据
20.
内部控制情况与专家审计师选择
The Association between Internal
Control Situations and Specialist Auditor Choices
21.
审计费用反应了控制风险的风
险溢价吗(
2013-07
)
Do Audit Fees Reflect Risk Premiums for
Control Risk?
22.
内部控制质量与审计定价
Internal Control Quality and Audit
Pricing under the Sarbanes-Oxley Act
23.
内部控制缺陷与权益资本成本
:来自萨班斯法案
404
节披露的证据
Internal Control Weakness and Cost of
Equity: Evidence from SOX Section 404 Disclosures
24.
内部控制缺陷与信息不确定性
Internal Control Weaknesses and
Information Uncertainty
25.
重大内部控制缺陷与股票价格崩溃危险:来自
404
条款披露的证据(
May
2013
)
Material
Weakness
in
Internal
Control
and
Stock
Price
Crash
Risk:
Evidence
from
SOX
Section
404
Disclosure
26.
p>
SOX
内部控制缺陷对公司风险与权益资本成本的影响
The Effect of SOX Internal
Control Deficiencies on Firm Risk and Cost of
Equity
27.
信用评级、债
务成本与内部控制信息披露:
SOX302
和
< br>SOX404
法的比较
28.
萨班斯
-
奥克斯利法案对会计信息债务契约价值的影响
The Effect of Sarbanes-Oxley on the
Debt Contracting Value of Accounting Information
29.
财务报告内部控制的不利意见
与审计师解聘
/
辞职
Adverse Internal Control over Financial
Reporting Opinions and Auditor
Dismissals/Resignations
30.
新管理人员任命与随后的
SOX
法案<
/p>
404
的意见
Appointment of New Executives and
Subsequent SOX 404 Opinion
31.
萨班斯奥克斯利:有关萨班斯
法案
404
影响的证据
Sarbanes-Oxley: The Evidence Regarding
the Impact of Sox 404
32.
p>
内部控制有效性自愿披露的经济决定因素及后果:从首次公开发行的证据(
< br>March 2013
)
Economic
Determinants
and
Consequences
of
Voluntary
Disclosure
of
Internal
Control
Effectiveness:
Evidence from Initial Public Offerings
33.
非营利组织中内部控制问题的原因和后果
The Causes and Consequences of Internal
Control Problems in Nonprofit Organizations
34.
SOX
内部控制披露在公司控制权市场中的价值
The
Value of SOX Internal Control Disclosures in the
Market for Corporate Control
35.
内部控制缺陷与销售、一般的及行政费用的非对称性行为
Internal Control Weakness and the
Asymmetrical Behavior of Selling, General, and
Administrative Costs
36.
内部控制缺陷及补救措施披露对投资者感知的盈余质量的影响
The
Impact
of
Disclosures
of
Internal
Control
Weaknesses
and
Remediation
on
Investor-Perceived
Earnings
Quality
37.
内部控制缺陷与美国上市的中国公司与美国公司的审计师
SOX Internal Control Deficiencies and
Auditors of U.S.-Listed Chinese versus U.S. Firms
38.
内部控制信息披露与代理成本
—
来自瑞士的非金融类上市公司的证据(
January 2013
)
Internal Control Disclosure and Agency
Costs Evidence from Swiss listed non-financial
Companies
39.
萨班斯奥克斯利法案与公司投资:来自自然实验的新证据
The Sarbanes-Oxley Act and
Corporate Investment: New Evidence from a Natural
Experiment
40.
国内
投资者保护、所有权结构与交叉上市公司遵守
SOX
要求披露内
部控制缺陷
Home
Country
Investor
Protection,
Ownership
Structure
and
Cross-
Listed
Firms’
Compliance
with
SOX-Mandated Internal
Control Deficiency Disclosure
41.
审计师对披露重大缺陷相关风险的看法
Auditors’ Perceptio
ns of the
Risks Associated with Disclosing Material
Weaknesses
42.
交叉
上市公司提供与美国公司相同质量的披露?来自萨班斯
-
奥克斯
利法案
302
条款下的内部
控制缺陷信
息披露的证据
Do
cross-
listed
firms
provide
the
same
quality
disclosure
as
U.S.
firms?
Evidence
from
the
internal
control deficiency
disclosure under Section 302 of the Sarbanes-Oxley
Act
43.
内部控制缺陷与并购绩效
Internal Control Weaknesses and
Acquisition Performance
44.
萨班斯
-
奥克斯利法案
302
条款下的内部控制缺陷对审计费用的影响
The Effect of Internal Control Weakness
under Section 404 of the Sarbanes-Oxley Act on
Audit Fees
45.
审计
师对财务报告内部控制的评价对审计费用、债务成本及净遵从收益
The Effect of Auditors’ Assessment of
Internal Control of over Financial Reporting on
Audit Fees, Cost
of Debt and Net
Compliance Benefit
46.
上市公司披露的信息含量与萨班斯
-
奥克斯利法案
Information Content of
Public Firm Disclosures and the Sarbanes-Oxley Act
47.
财务错报与股票市场的契约:从增发的证据
Financial
Misstatements
and
Contracting
in
the
Equity
Market:
Evidence
from
Seasoned
Equity
Offerings
48.
公司治理质量与
SOX
302
条款下内部控制报告
Corporate Governance Quality and
Internal Control Reporting Under Sox Section 302
49.
审计委员会质量、审计师独立性与内部控制缺陷
Audit Committee Quality, Auditor
Independence, and Internal Control Weaknesses
50.
SOX404
条款的影响:成本,盈余质量与股票价格
The
Effect of SOX Section 404: Costs, Earnings
Quality, and Stock Prices
51.
内部控制缺陷与银行贷款契约
:来自
SOX404
条款披露的证据
Internal Control Weakness
and Bank Loan Contracting: Evidence from SOX
Section 404 Disclosures
52.
审计师对财务报告内部控制的决策:分析、综合和研究方向
Auditors’
Internal
Control
Over
Financial
Reporting
Decisions:
Analysis,
Synthesis,
and
Research
Directions
53.
应计质量与财务报告内部控制
(
Doyle
,
The
Accounting Review,
forthcoming
)
Accruals Quality and Internal Control
over Financial Reporting
54.
业绩基础
CEO
和
CFO
薪酬对内部控制质量的影响
The
impact of performance-based CEO and CFO
compensation on internal control quality
55.
内部控制重大缺陷与
CFO
薪酬
Internal
Control Material Weaknesses and CFO Compensation
56.
财务报告内部控制缺陷的决定因素
Determinants of weaknesses in internal
control over financial reporting
57.
内部控制与管理指南
Internal Control and Management
Guidance
58.
2002
萨班斯
-
奥克斯利法案
302
条款下内部控制缺陷的市场反应以及这些缺陷的特征
Market Reactions to the Disclosure
of Internal Control Weaknesses and to the
Characteristics of those
Weaknesses
under Section 302 of the Sarbanes Oxley Act of
2002
59.
自愿报告内部风险管理和控制系统的经济激励
Economic Incentives for Voluntary
Reporting on Internal Risk Management and Control
Systems
60.
后萨班斯法案时代审计意见的信息含量
The information content of audit
opinions in the post-sox era
61.
上市公司披露的信息含量与萨
班斯
-
奥克斯利法案(
April,
2010
)
Information
Content of Public Firm Disclosures and the
Sarbanes-Oxley Act
62.
信息摩擦如何影响公司资产流动性的选择?萨班斯法案
404
条款的影响
How d
o
Informational Frictions Affect the
Firm’
s Choice of
Asset
Liquidity? The Effect of SOX Section
404
63.
已审计的信息披露给资本市场参与者带来利益是什么(
December 19,
2013
)
What are
the benefits of audited disclosures to equity
market participants
64.
诉讼风险与审计定价:公众股权的作用(
January 7, 2013
)
Litigation Risk and Audit Pricing: The
Role of Public Equity
65.
p>
萨班斯
-
奥克斯利法案对
< br>IPO
和高收益债券发行人的影响
The Impact of Sarbanes-Oxley on IPOs
and High Yield Debt Issuers
66.
来自金融危机的公司治理的经验教训
The Corporate Governance Lessons from
the Financial Crisis
67.
谁对企业欺诈吹口哨
Who
Blows the Whistle on Corporate Fraud
68.
内部控制缺陷与现金持有价值
Internal Control Weakness and Value of
Cash Holdings
69.
民族文化和制度环境对内部控制信息披露的影响
The impact of national culture and
institutional Environment on internal control
disclosures
70.
财
务报告质量与权益资本成本之间联系的讨论:一些个人的意见(
June 6,
2013
)
Some
Personal Observations on the Debate on the Link
between Financial Reporting Quality and the
Cost of Equity Capital
71.
使用盈利预测同时估计企业层面的权益资本成本和长期增长
Using
Earnings
Forecasts
to
Simultaneously
Estimate
Firm-Specific
Cost
of
Equity
and
Long-Term
Growth
72.
高管薪酬差距与权益资本成本
Executive Pay Disparity and the Cost of
Equity Capital
73.
财务报告质量与公司债券市场(博士论文,
Mingzhi
Liu, 2011
)
Financial Reporting Quality and
Corporate Bond Markets
References
Aboody, D., J.
Hughes, and J. Liu. (2005) Earnings quality,
insider trading, and cost of capital.
Journal
of Accounting
Research
43:
651
–
673.
Akins,
B.,
J.
Ng
and
R.
Verdi
(2012)
Investor
competition
over
information
and
the
pricing
of
information asymmetry.
The
Accounting Review
87(1): 35-58.
Ali, A., A. Klein and J. Rosenfeld.
(1992) Analysts’ use of information about
permanent and
transitory
earnings components in forecasting
annual EPS.
The Accounting Review
67: 183-198.
Amihud,
Y.,
and
H.
Mendelson.
(1986)
Asset
pricing
and
the
bid-ask
spread.
Journal
of
Financial
Economics
17:
223
–
249.
Artiach,
T. and P. Clarkson. (2011) Disclosure,
conservatism and the cost of equity capital: A
review of
the foundation literature.
Accounting and Finance
51(1): 2-49.
Ashbaugh-
Skaiffe,
H.,
D.
Collins,
W.
Kinney,
Jr.,
and
R.
LaFond
(2009)
The
effect
of
SOX
internal
control deficiencies on firm risk and
cost of equity.
Journal of Accounting
Research
47(1): 1-43.
Armstrong, C., J. Core, D. Taylor and
R. Verrecchia (2011) When does information
asymmetry affect
the cost of capital?
Journal of Accounting Research
49(1): 1-40.
Balakrishnan,
K.,
R.
Vashishtha
and
R.
Verrecchia
(2012)
Aggregate
competition,
information
asymmetry and cost of capital: Evidence
from equity market liberalization. Working paper,
University of
Pennsylvania.
Barron, O., O.
Kim,
S.
Lim
and D.
Stevens
(1998) Using
analysts
forecasts
to
measure
properties
on
analysts’ information environment.
The Accounting Review
73:
421-433.
Barry,
C.,
and
S.
Brown.
(1985)
Differential
information
and
security
market
equilibrium.
Journal
of
Financial and
Quantitative Analysis
20:
407
–
422.
Barth,
M., W. Beaver, and W. Landsman (2001) The
relevance of value-relevance literature for
financial
accounting standard setting:
Another view,”
Journal of Accounting
and Economics
(Sept): 77-104.
Barth, M., Y. Konchitchki and W.
Landsman (2013) Cost of capital and earnings
transparency.
Journal
of
Accounting and Economics
, forthcoming.
Beyer A., D. Cohen, T. Lys and B.
Walther (2010) The financial reporting
environment: Review of the
recent
literature.
Journal of Accounting and
Economics
50: 296-343.
Bhattacharya, N., F. Ecker, P. Olsson,
and K. Schipper (2012) Direct and mediated
association among
earnings quality,
information asymmetry, and the cost of capital,
The Accounting Review
87(2):
449-482.
Botosan, C. (1997) Disclosure
level and the cost of equity capital.
The Accounting Review
72:
323
–
350.
Botosan,
C.,
and
M.
Plumlee.
(2002)
A
re-examination
of
disclosure
level
and
the
expected
cost
of
equity
capital.
Journal of Accounting Research
40: 21
–
40.
-
-
-
-
-
-
-
-
-
上一篇:办案程序及注意事项
下一篇:有关于运动的英语作文