2024年5月28日发(作者：刘乐语)
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
内部控制缺陷对公司风险与权益资本成本的影响(
Ashbaugh-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(
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 (
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 "comply-or-explain" internal control regime
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.
20.
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
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 Weaknessin Internal Control and Stock Price Crash Risk: Evidence from SOX Section 404 Disclosure
26. 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.
28.
信用评级、债务成本与内部控制信息披露：
SOX302
和
SOX404
法的比较
萨班斯
-
奥克斯利法案对会计信息债务契约价值的影响
2024年5月28日发(作者：刘乐语)
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
内部控制缺陷对公司风险与权益资本成本的影响(
Ashbaugh-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(
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 (
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 "comply-or-explain" internal control regime
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.
20.
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
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 Weaknessin Internal Control and Stock Price Crash Risk: Evidence from SOX Section 404 Disclosure
26. 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.
28.
信用评级、债务成本与内部控制信息披露：
SOX302
和
SOX404
法的比较
萨班斯
-
奥克斯利法案对会计信息债务契约价值的影响