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Regulation by disclosure: the case of internal control

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  • Laura Spira

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  • Michael Page

Abstract

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Suggested Citation

  • Laura Spira & Michael Page, 2010. "Regulation by disclosure: the case of internal control," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 409-433, November.
  • Handle: RePEc:kap:jmgtgv:v:14:y:2010:i:4:p:409-433
    DOI: 10.1007/s10997-009-9106-9
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    References listed on IDEAS

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    1. Philip M. Linsley & Philip J. Shrives, 2005. "Examining risk reporting in UK public companies," Journal of Risk Finance, Emerald Group Publishing, vol. 6(4), pages 292-305, August.
    2. Shapiro, Brian & Matson, Diane, 2008. "Strategies of resistance to internal control regulation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 199-228.
    3. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
    4. Doyle, Jeffrey & Ge, Weili & McVay, Sarah, 2007. "Determinants of weaknesses in internal control over financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 193-223, September.
    5. Anil R. Doshi & Glen W.S. Dowell & Michael W. Toffel, 2011. "How Firms Respond to Mandatory Information Disclosure," Harvard Business School Working Papers 12-001, Harvard Business School, revised Jun 2012.
    6. Ashbaugh-Skaife, Hollis & Collins, Daniel W. & Kinney Jr., William R., 2007. "The discovery and reporting of internal control deficiencies prior to SOX-mandated audits," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 166-192, September.
    7. Beretta, Sergio & Bozzolan, Saverio, 2004. "A framework for the analysis of firm risk communication," The International Journal of Accounting, Elsevier, vol. 39(3), pages 265-288.
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    Cited by:

    1. Munisi, Gibson & Rand√ły, Trond, 2013. "Corporate governance and company performance across Sub-Saharan African countries," Journal of Economics and Business, Elsevier, vol. 70(C), pages 92-110.

    More about this item

    Keywords

    Disclosure; Internal control; Turnbull guidance;

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