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Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting

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  • Hai Lu
  • Gordon Richardson
  • Steven Salterio

Abstract

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Suggested Citation

  • Hai Lu & Gordon Richardson & Steven Salterio, 2011. "Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting," Contemporary Accounting Research, John Wiley & Sons, vol. 28(2), pages 675-707, June.
    • Handle: RePEc:wly:coacre:v:28:y:2011:i:2:p:675-707
    DOI: 10.1111/j.1911-3846.2010.01058.x
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    Cited by:

    1. Deng, Kebin & Hu, Fang & Tian, Gary Gang & Zhong, Ziying, 2022. "Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
    2. Wang, Wei & Wang, Hua & Wu, Ji (George), 2021. "Mixed ownership reform and corporate tax avoidance: Evidence of Chinese listed firms," Pacific-Basin Finance Journal, Elsevier, vol. 69(C).
    3. Steven E. Salterio & Joan E. D. Conrod & Regan N. Schmidt, 2013. "Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison," Accounting Perspectives, John Wiley & Sons, vol. 12(1), pages 23-51, March.
    4. Ahmed, Anwer S. & Iwasaki, Takuya, 2021. "Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    5. Ji, Xudong & Kaplan, Steven E. & Lu, Wei & Qu, Wen, 2020. "The role of voluntary internal control reporting in earnings quality: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
    6. Wunhong Su & Liuzhen Zhang & Chao Ge & Shuai Chen, 2022. "Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework," Sustainability, MDPI, vol. 14(15), pages 1-30, August.
    7. Gurmeet S. Bhabra & Harjeet S. Bhabra & Ashrafee T. Hossain, 2021. "Sarbanes‐Oxley Act and the acquisition of private targets," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1457-1487, April.
    8. Muhammad Farhan Malik & Yuan George Shan & Jamie Yixing Tong, 2022. "Do auditors price litigious tone?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1715-1760, April.
    9. Mukesh Garg, 2017. "Value relevance of voluntary internal control certification: An information asymmetry perspective," Australian Journal of Management, Australian School of Business, vol. 42(4), pages 527-559, November.
    10. Chalmers, Keryn & Hay, David & Khlif, Hichem, 2019. "Internal control in accounting research: A review," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 80-103.
    11. Daoju Peng & Jianfu Shen & Simon Yu Kit Fung & Eddie C. M. Hui & Kwokyuen Fan, 2024. "The Valuation Effect and Consequences of Clawback Adoption in Real Estate Investment Trusts," The Journal of Real Estate Finance and Economics, Springer, vol. 68(2), pages 274-317, February.
    12. Yan Luo & Steven E. Salterio, 2021. "Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 109-143, March.
    13. Mounia Boulhaga & Abdelfettah Bouri & Hany Elbardan, 2022. "The effect of internal control quality on real and accrual-based earnings management: evidence from France," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 545-567, December.
    14. Dmitri Byzalov & Sudipta Basu, 2016. "Conditional conservatism and disaggregated bad news indicators in accrual models," Review of Accounting Studies, Springer, vol. 21(3), pages 859-897, September.
    15. Ge, Weili & Koester, Allison & McVay, Sarah, 2017. "Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 358-384.
    16. Andrew M. Bauer & Junxiong Fang & Jeffrey Pittman & Yinqi Zhang & Yuping Zhao, 2020. "How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1882-1913, September.
    17. Hossain, Mahmud & Mitra, Santanu, 2023. "Does headquarters location matter in corporate tax avoidance?," Journal of Financial Stability, Elsevier, vol. 64(C).
    18. Hanwen Chen & Wang Dong & Hongling Han & Nan Zhou, 2017. "A comprehensive and quantitative internal control index: construction, validation, and impact," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 337-377, August.
    19. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    20. Tesfaye T. Lemma & Mehrzad Azmi Shabestari & Martin Freedman & Mthokozisi Mlilo, 2020. "Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 2130-2143, July.
    21. Xiao Li, 2020. "The effectiveness of internal control and innovation performance: An intermediary effect based on corporate social responsibility," PLOS ONE, Public Library of Science, vol. 15(6), pages 1-31, June.
    22. Jennifer Martínez‐Ferrero & Isabel M. Garcia‐Sanchez & Beatriz Cuadrado‐Ballesteros, 2015. "Effect of Financial Reporting Quality on Sustainability Information Disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 45-64, January.
    23. Rongbing Huang & Yubo Huang, 2020. "Does Internal Control Contribute to a Firm’s Green Information Disclosure? Evidence from China," Sustainability, MDPI, vol. 12(8), pages 1-23, April.
    24. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2015. "Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 1-17.
    25. Luo He & Daniel B. Thornton, 2013. "The Impact of Disclosures of Internal Control Weaknesses and Remediations on Investors' Perceptions of Earnings Quality," Accounting Perspectives, John Wiley & Sons, vol. 12(2), pages 101-140, June.

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