优质内部控制英文文献目录

1、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 Germany2. 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 Reporting3. 财务报告内部控制缺陷的决定因素(Doyle ， May 15, 2006)Determinants of weak

2、nesses in internal control over financial reporting4. 应计质量与财务报告内部控制(Doyle，January 24, 2007)Accruals Quality and Internal Control over Financial Reporting5. 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 Equity6. 审计委员会

3、质量、审计师独立性与内部控制缺陷(Zhang)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses7. 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 Effectiveness8. 内部控制缺陷的决定因素( Jahmani)Determinants of Internal Control Weaknesses In Accelerated Filers9. 操控性应计

4、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 Fraud10. 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 reports11. 重大内部控制缺陷与盈余管理Mat

5、erial Internal Control Weaknesses and Earnings Management in the Post-SOX Environment12. 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&A14. 内部控制质量与信用违约互换利差(January 2014)Internal Co

6、ntrol Quality and Credit Default Swap Spreads15. 家族企业内部控制：特征和后果Internal Control in Family Firms: Characteristics and Consequences16. 内部控制报告与会计信息质量：洞察I遵守或解释的内部控制制度Internal control reporting and accounting quality ： Insight comply-or-explain internal control regime17. 内部控制报告与会计稳健性Internal Control Repo

7、rting and Accounting Conservatism18. 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 Awards19. 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 Audito

8、r Choices21. 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 Act23. 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 Disclosur

9、es24. 内部控制缺陷与信息不确定性Internal Control Weaknesses and Information Uncertainty25. 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 Disclosure26. 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 Deficienc

10、ies on Firm Risk and Cost of Equity27. 信用评级、债务成本与内部控制信息披露： SOX302 和 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 Information29. 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/

11、Resignations30. 新管理人员任命与随后的 SOX 法案 404 的意见Appointment of New Executives and Subsequent SOX 404 Opinion31. 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 40432. 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( March 2013 ) Economic Determinants and Consequences of Voluntary Disclo

12、sure of Internal Control Effectiveness: Evidence from Initial Public Offerings33. 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 Organizations34. 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 Control35. 内部控制缺陷

13、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 Costs36. 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-PerceivedEarnings Quality37. 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 Intern

14、al Control Deficiencies and Auditors of U.S.-Listed Chinese versus U.S. Firms38. 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 Companies39. 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: Ne

15、w Evidence from a Natural Experiment40. 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 Disclosure41. 审计师对披露重大缺陷相关风险的看法Auditors Percenpsti of the Risks Associated with Disclosin

16、g Material Weaknesses42. 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 Act43. 内部控制缺陷与并购绩效Internal Control Weaknesses and

17、Acquisition Performance44. 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 Fees45. 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, Costof Deb

18、t and Net Compliance Benefit46. 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 Act47. 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 EquityOfferings48. 公司治理质量与 SOX 302 条款下内部控制报告Corporate Governance

19、 Quality and Internal Control Reporting Under Sox Section 30249. 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 Weaknesses50. 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 Prices51. 内部控制缺陷与银行贷款契约：来自 SOX404 条款披露的证据

20、Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures52. 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 Directions53. 应计质量与财务报告内部控制( Doyle ， The Accounting Review, forthcoming )Accrual

21、s Quality and Internal Control over Financial Reporting54. 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 quality55. 内部控制重大缺陷与 CFO 薪酬Internal Control Material Weaknesses and CFO Compensation56. 财务报告内部控制缺陷的决定因素Determinants of weaknesses in inte

22、rnal control over financial reporting57. 内部控制与管理指南Internal Control and Management Guidance58. 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 thoseWeaknesses under Section 302 of the Sarbanes Oxley Act of 200

23、259. 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 Systems60. 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 era61. 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 Sarba

24、nes-Oxley Act62. 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 do Informational Frictions Affect the Firm s Choice of Asset Liquidity? The Effect of SOX Section 40463. 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 participants64. 诉讼风险与审计定价：公众股权的作用(Jan

25、uary 7, 2013)Litigation Risk and Audit Pricing: The Role of Public Equity65. 萨班斯 -奥克斯利法案对 IPO 和高收益债券发行人的影响The Impact of Sarbanes-Oxley on IPOs and High Yield Debt Issuers66. 来自金融危机的公司治理的经验教训The Corporate Governance Lessons from the Financial Crisis67. 谁对企业欺诈吹口哨Who Blows the Whistle on Corporate Frau

26、d68. 内部控制缺陷与现金持有价值Internal Control Weakness and Value of Cash Holdings69. 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 disclosures70. 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 Financ

27、ial Reporting Quality and the Cost of Equity Capital71. 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 Growth72. 高管薪酬差距与权益资本成本Executive Pay Disparity and the Cost of Equity Capital73. 财务报告质量与公司债券市场(博士论文， Mingzhi Liu, 2011 )Fin

28、ancial Reporting Quality and Corporate Bond MarketsReferencesAboody, D., J. Hughes, and J. Liu. (2005) Earnings quality, insider trading, and cost of capital. Journalof Acco un ti ng Research 43: 651 -673.Akins, B., J. Ng and R. Verdi (2012) Investor competition over information and the pricing of i

29、nformation asymmetry. The Accounting Review 87(1): 35-58.Ali, A., A. Klein and J. Rosenfeld. (1992) Analysts use of information abouttrpaenrsmitaonryent andearnings components in forecasting annual EPS. The Accounting Review 67: 183-198.Amihud, Y., and H. Mendelson. (1986) Asset pricing and the bid-

30、ask spread. Journal of Financial Econo mics 17: 223 49.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 eff

31、ect 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.

32、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 info

33、rmation environmeTnth.e 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 T22.Barth, M., W. Beaver, and W. Landsman (2001) The relevance of value-relevance literature for fina

34、ncialaccounting standard setting: Another view, Journal of AdCounting 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 financ

35、ial 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

36、): 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.Botosan, C., M. Plumlee and Y

37、. Xie (2004) The role of information precision in determining the cost of equity capital. Review of Accounting Studies 9 (2-3): 233-259.Botosan, C., and M. Plumlee. (2005) Assessing alternative proxies for the expected risk premium. The Accounting Review 80: 21-53.Botosan, C., M. Plumlee and H. Wen.

38、 (2011) The relation between expected returns, realized returns, and firm risk characteristics. Contemporary Accounting Research 28(4): 1085-1122.Brown, P. and T. Walter (2012) The CAPM: Theoretical validity, empirical intractability and practical applications. Abacus 1-7.Callahan, C., R. Smith and

39、A. Spencer (2012) An examination of the cost of capital implications of FIN 46. The Accounting Review 87(4): 1105-1134.Chava, S., and A. Purnanandam (2010) Is default risk negatively related to stock returns? Review of Financial Studies 23: 2523-2559.Chen, S., B. Miao and T. Shevlin (2013) A new mea

40、sure of disclosure quality: The level of disaggregation of accounting data in annual reports. Working paper, The University of Texas at Austin. Christensen, P., L. de la Rosa and G. Feltham (2010) Information and the cost of capital: An ex ante perspective. The Accounting Review 85(3): 817-848.Clark

41、son, P., J. Guedes and R. Thompson (1996) On the diversifiability, observability, and measurement of estimation risk. Journal of Financial and Quantitative Analysis 31: 69084.Claus, J., and J. Thomas (2001) Equity premia as low as three percent? Evidence from analysts earnings forecasts for domestic

42、 and international stock markets. The Journal of Finance 56(5): 1629-1666.Clinch G., and B. Lombardi (2011) Information and the cost of capital: the Easley-OHara(2004) modelwith endogeneous information acquisition. Australian Journal of Management 36(5): 5-14.Coles, J., U. Loewenstein, and J. Suay.

43、(1995) On equilibrium pricing under parameter uncertainty. The Journal of Financial and Quantitative Analysis 30: 347-374.Core, J., (2001) A review of the empirical disclosure literature: Discussion. Journal of Accounting and Economics 31: 441-456.Core, J., W. Guay and R. Verdi, (2008) Is accruals q

44、uality a priced risk factor? Journal of Accounting and Economics 46: 2-22.Daniel, K. and S. Titman, 1997, Evidence on the characteristics of cross-sectional variation in commonstock returns. Journal of Finance 52, 1-33.Daske, H., L Hail, C. Leuz and R. Verdi (2008) Mandatory IFRS reporting around th

45、e world: Early evidence on the economic consequences. Journal of Accounting Research 46: 1085-1142.Daske, H., L Hail, C. Leuz and R. Verdi, (2013) Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions. Journal of Accounting Research 51(3):495-548.Dechow, P. and I. Di

46、chev. (2002) The quality of accruals and earnings: the role of accrual estimation errors. The Accounting Review 77 (Supplement): 35-59.Dechow, P., W. Ge and C. Schrand (2010) Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and

47、 Economics 50: 344-401.Dhaliwal, D., L. Krull and W. Moser (2005) Dividend taxes and implied cost of equity capital. Journal of Accounting Research 43(5): 675-708.Dhaliwal, D., L. Krull and O. Li (2007) Did the 2003 Tax Act reduce the cost of equity capital? Journal of Accounting and Economics 43(1)

48、: 121-150.Diamond, D., and R. Verrecchia. (1991) Disclosure, liquidity, and cost of capital. Journal of Finance 46: 1325 -59.Dye, R., (2001) An evaluation of essaysn disclosure aHd the disclosure literature in accounting. Journal of Accounting and Economics 32: 181-235.Easley, D., S. Hvidkjaer and M

49、. OHara.(2002) Is information risk a determinant of asset returns.Journal of Finance 57: 2185-2221.Easley, D., and M. OHara. (2004) Information and the cost of capital. Journal of Finance 59: 1553-1583.Easton, P. (2004) PE ratios, PEG ratios, and estimating the implied expected rate of return on equ

50、ity capital. The Accounting Review 79(1): 73-96.Easton, P., and S. Monahan. (2005) An evaluation of accounting based measures of expected returns.The Accounting Review 80: 501 -538.Easton, P., and S. Monahan. (2010) Evaluating accounting-based measures of expected returns: Easton and Monahan and Bot

51、osan and Plumlee redux. Working paper, University of Notre Dame.Ecker, F., J. Francis, I. Kim, P. Olsson, and K. Schipper (2006). A returns-based representation of earnings quality. The Accounting Review 81: 749-780.Fama, E., and J. MacBeth. 1973. Risk, return, and equilibrium: Empirical tests. Jour

52、nal of Political Economy 81: 607 -636.Fama, E., and K. French. (1992) The cross-section of expected stock returns. Journal of Finance 47(2): 427-465.Fama, E., and K. French. (1993) Common risk factors in the returns on bonds and stocks. Journal of Financial Economics 33: 3-56.Francis, J., LaFond, R.

53、, Olsson, P., and K. Schipper. (2004) Costs of equity and earnings attributes. The Accounting Review 79: 967-1010.Francis, J., LaFond, R., Olsson, P., and K. Schipper. (2005) The market pricing of accruals quality. Journal of Accounting & Economics 39: 295-327.Francis, J., Nanda, D., and P. Olsson.

54、(2008) Voluntary disclosure, information quality, and costs of capital. Journal of Accounting Research 46 (1): 53-99.Gebhardt,W., C. Lee and B. Swaminathan (2001) Towards an ex ante cost of capital. Journal of Accounting Research 39(1): 135-176.Goh, B-W., J. Lee, C-Y. Lim and T. Shevlin (2013) The e

55、ffect of corporate tax avoidance on the cost of equity. Working paper, Singapore Management University.Gow, I., G. Ormazabal and D. Taylor (2010) Correcting for cross-sectional and time-series dependence in accounting research The Accounting Review 85(2): 483-512.Gray, P., P. Koh and Y. Tong (2009)

56、Accruals quality, information risk and cost of capital: Evidence from Australia. Journal of Business Finance and Accounting 36(1-2): 51-72.Guay, W., S.P. Kothari and S. Shu (2011) Properties of implied cost of capital using analysts forecasts. Australian Journal of Management 36(2): 125-149.Hail, L.

57、 (2002) The impact of voluntary corporate disclosure on the ex-ante cost of capital for Swiss firms European Accounting Review 11: 741-773.Hail, L., and C. Leuz. (2006) International differences in the cost of equity capital: Do legal institutions and securities regulation matter? Journal of Account

58、ing Research 44(3): 485-531.Healy, P., and K. Palepu (2001) Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31: 405-440. Hirshleifer, D., K. Hou, and S.H. Teoh (2012) The accrual anomaly: Risk or mispricing? ManagementScienee (58-2); 320 -335.Holthausen, R., and R. Watts (2001) The relevance of value-relevance literature for financial accounting