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Determinants of weaknesses in internal control over financial reporting

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  1. repec:eee:ijoais:v:29:y:2018:i:c:p:59-75 is not listed on IDEAS
  2. repec:eee:advacc:v:32:y:2016:i:c:p:1-9 is not listed on IDEAS
  3. repec:eee:riibaf:v:47:y:2019:i:c:p:616-628 is not listed on IDEAS
  4. repec:bla:acctfi:v:58:y:2018:i:s1:p:211-251 is not listed on IDEAS
  5. repec:kap:rqfnac:v:52:y:2019:i:1:d:10.1007_s11156-018-0708-7 is not listed on IDEAS
  6. repec:kap:rqfnac:v:52:y:2019:i:2:d:10.1007_s11156-018-0718-5 is not listed on IDEAS
  7. Jace Garrett & Rani Hoitash & Douglas F. Prawitt, 2014. "Trust and Financial Reporting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1087-1125, December.
  8. Han Li, 2015. "Managerial Ability and Internal Control Quality: Evidence from China," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 6(2), pages 54-66, April.
  9. repec:eee:ijoais:v:15:y:2014:i:4:p:381-399 is not listed on IDEAS
  10. repec:eee:jocaae:v:12:y:2016:i:1:p:61-72 is not listed on IDEAS
  11. Juan Mao & Michael Ettredge, 2016. "Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 441-472, September.
  12. Coles, Jeffrey L., 2008. "Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on "going dark"," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 209-220, August.
  13. Li, Chan & Sun, Lili & Ettredge, Michael, 2010. "Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 93-110, May.
  14. Rong-Ruey Duh & Kuo-Tay Chen & Ruey-Ching Lin & Li-Chun Kuo, 2014. "Do internal controls improve operating efficiency of universities?," Annals of Operations Research, Springer, vol. 221(1), pages 173-195, October.
  15. Mike Qinghao Mao & Yangxin Yu, 2015. "Analysts' Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 635-664, June.
  16. Chernobai, Anna & Yasuda, Yukihiro, 2013. "Disclosures of material weaknesses by Japanese firms after the passage of the 2006 Financial Instruments and Exchange Law," Journal of Banking & Finance, Elsevier, vol. 37(5), pages 1524-1542.
  17. Goh, Beng Wee & Li, Dan, 2013. "The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms," The International Journal of Accounting, Elsevier, vol. 48(2), pages 248-278.
  18. Lei Chen, 2016. "Local Institutions, Audit Quality, and Corporate Scandals of US-Listed Foreign Firms," Journal of Business Ethics, Springer, vol. 133(2), pages 351-373, January.
  19. Huang, Pinghsun & Guo, Jun & Ma, Tongshu & Zhang, Yan, 2015. "Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?," Journal of Banking & Finance, Elsevier, vol. 54(C), pages 30-45.
  20. Ju-Yeon Lee & Shrihari Sridhar & Conor M. Henderson & Robert W. Palmatier, 2015. "Effect of Customer-Centric Structure on Long-Term Financial Performance," Marketing Science, INFORMS, vol. 34(2), pages 250-268, March.
  21. repec:spr:jbecon:v:88:y:2018:i:7:d:10.1007_s11573-018-0893-9 is not listed on IDEAS
  22. repec:spr:elcore:v:17:y:2017:i:3:d:10.1007_s10660-016-9228-5 is not listed on IDEAS
  23. Larry Li & Imad Moosa, 2015. "Operational risk, the legal system and governance indicators: a country-level analysis," Applied Economics, Taylor & Francis Journals, vol. 47(20), pages 2053-2072, April.
  24. repec:bla:acctfi:v:57:y:2017:i:4:p:1101-1125 is not listed on IDEAS
  25. Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko, 2014. "Information Content of Internal Control Weaknesses: The Evidence from Japan," The International Journal of Accounting, Elsevier, vol. 49(1), pages 1-26.
  26. Tatiana Mazza & Stefano Azzali, 2014. "The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 55-77.
  27. repec:eee:reacre:v:30:y:2018:i:2:p:82-94 is not listed on IDEAS
  28. Engel, Ellen & Hayes, Rachel M. & Wang, Xue, 2010. "Audit committee compensation and the demand for monitoring of the financial reporting process," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 136-154, February.
  29. repec:eee:ijoais:v:30:y:2018:i:c:p:40-55 is not listed on IDEAS
  30. repec:eee:jocaae:v:8:y:2012:i:2:p:92-109 is not listed on IDEAS
  31. Charlene P. Spiceland & Leo L. Yang & Joseph H. Zhang, 2016. "Accounting quality, debt covenant design, and the cost of debt," Review of Quantitative Finance and Accounting, Springer, vol. 47(4), pages 1271-1302, November.
  32. Waters, James, 2013. "The Sarbanes-Oxley Act, industrial innovation, and real option creation," MPRA Paper 49173, University Library of Munich, Germany.
  33. repec:bla:ausact:v:27:y:2017:i:2:p:180-194 is not listed on IDEAS
  34. repec:kap:iaecre:v:17:y:2011:i:4:p:421-435 is not listed on IDEAS
  35. Tatiana Danescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan, 2013. "The Informational Risk - Operational Research Over The Net Accounting Result," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-16.
  36. repec:taf:wjabxx:v:17:y:2016:i:2:p:148-166 is not listed on IDEAS
  37. repec:eee:ijoais:v:14:y:2013:i:4:p:321-348 is not listed on IDEAS
  38. repec:eee:ijoais:v:25:y:2017:i:c:p:45-56 is not listed on IDEAS
  39. Shelagh Campbell & Yingqi Li & Junli Yu & Zhou Zhang, 2016. "The Impact of Occupational Community on the Quality of Internal Control," Journal of Business Ethics, Springer, vol. 139(2), pages 271-285, December.
  40. Preeti Choudhary & Allison Koester & Terry Shevlin, 2016. "Measuring income tax accrual quality," Review of Accounting Studies, Springer, vol. 21(1), pages 89-139, March.
  41. repec:eee:jaecon:v:63:y:2017:i:2:p:358-384 is not listed on IDEAS
  42. repec:bla:acctfi:v:58:y:2019:i:5:p:1233-1259 is not listed on IDEAS
  43. Schrand, Catherine M. & Zechman, Sarah L.C., 2012. "Executive overconfidence and the slippery slope to financial misreporting," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 311-329.
  44. Ranjan D’Mello & Xinghua Gao & Yonghong Jia, 2017. "Internal control and internal capital allocation: evidence from internal capital markets of multi-segment firms," Review of Accounting Studies, Springer, vol. 22(1), pages 251-287, March.
  45. 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.
  46. Joseph Carcello, 2009. "Governance and the Common Good," Journal of Business Ethics, Springer, vol. 89(1), pages 11-18, May.
  47. repec:arp:tjssrr:2019:p:559-568 is not listed on IDEAS
  48. Feng, Mei & Li, Chan & McVay, Sarah, 2009. "Internal control and management guidance," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 190-209, December.
  49. Ines Maraghni & Mehdi Nekhili & Tawhid Chtioui, 2016. "Caractéristiques du comité d'audit et étendue du reporting sur le contrôle interne : cas des entreprises françaises," Post-Print hal-01901185, HAL.
  50. repec:eee:jaecon:v:66:y:2018:i:1:p:291-317 is not listed on IDEAS
  51. Davidson, Robert & Dey, Aiyesha & Smith, Abbie, 2015. "Executives' “off-the-job” behavior, corporate culture, and financial reporting risk," Journal of Financial Economics, Elsevier, vol. 117(1), pages 5-28.
  52. Ya-Fang Wang & Yu-Ting Huang, 2014. "Types Of Restatement Decisions And Ex-Ante Red Flags Of Internal Control Quality," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(1), pages 1-8.
  53. repec:eee:finlet:v:25:y:2018:i:c:p:165-171 is not listed on IDEAS
  54. repec:eee:advacc:v:36:y:2017:i:c:p:11-26 is not listed on IDEAS
  55. Dhaliwal, Dan & Erickson, Merle & Heitzman, Shane, 2009. "Taxes and the backdating of stock option exercise dates," Journal of Accounting and Economics, Elsevier, vol. 47(1-2), pages 27-49, March.
  56. repec:eee:ijoais:v:12:y:2011:i:4:p:280-304 is not listed on IDEAS
  57. Der-Fen Huang & Ming-Lei Chang, 2016. "Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(2), pages 177-199, June.
  58. repec:eee:jaecon:v:67:y:2019:i:1:p:226-253 is not listed on IDEAS
  59. repec:eee:ijoais:v:22:y:2016:i:c:p:26-43 is not listed on IDEAS
  60. Ya-Fang Wang, 2013. "Internal Control And Financial Quality: Evidence From Post-Sox Restatement," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 19-28.
  61. Kwangwuk Oh & Wooseok Choi & Seok Woo Jeong & Jinhan Pae, 2014. "The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 21(4), pages 412-442, December.
  62. repec:eee:reacre:v:29:y:2017:i:2:p:97-108 is not listed on IDEAS
  63. Brad Badertscher & Bjorn Jorgensen & Sharon Katz & William Kinney, 2014. "Public Equity and Audit Pricing in the United States," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 303-339, May.
  64. repec:eee:advacc:v:33:y:2016:i:c:p:11-19 is not listed on IDEAS
  65. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  66. repec:eee:jaecon:v:64:y:2017:i:1:p:123-149 is not listed on IDEAS
  67. repec:taf:acctbr:v:48:y:2018:i:3:p:264-298 is not listed on IDEAS
  68. Christiane Pott & Andreas Wömpener, 2008. "Zur Wirksamkeit der Regulierung interner Kontrollsysteme – empirische Ergebnisse der Wirkung des KonTraG," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(4), pages 407-425, February.
  69. Mark Clatworthy & Michael Peel, 2016. "The Timeliness of UK Private Company Financial Reporting: Regulatory and Economic Influences," Bristol Accounting and Finance Discussion Papers 16/3, School of Economics, Finance, and Management, University of Bristol, UK.
  70. repec:eee:ijoais:v:20:y:2016:i:c:p:1-15 is not listed on IDEAS
  71. Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
  72. LaFond, Ryan & You, Haifeng, 2010. "The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 75-83, February.
  73. repec:kap:jmgtgv:v:22:y:2018:i:2:d:10.1007_s10997-017-9385-5 is not listed on IDEAS
  74. Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin, 2012. "The effects of firm-initiated clawback provisions on earnings quality and auditor behavior," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 180-196.
  75. Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen), 2014. "Do customers respond to the disclosure of internal control weakness?," Journal of Business Research, Elsevier, vol. 67(7), pages 1508-1518.
  76. repec:eee:advacc:v:33:y:2016:i:c:p:47-58 is not listed on IDEAS
  77. Feng, Zhi-Yuan & Wang, Ming-Long & Huang, Hua-Wei, 2015. "Equity Financing and Social Responsibility: Further International Evidence," The International Journal of Accounting, Elsevier, vol. 50(3), pages 247-280.
  78. repec:eee:reacre:v:27:y:2015:i:2:p:129-137 is not listed on IDEAS
  79. Samir El-Gazzar & Kwang-Hyun Chung & Rudolph Jacob, 2011. "Reporting of Internal Control Weaknesses and Debt Rating Changes," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 17(4), pages 421-435, November.
  80. repec:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9468-9 is not listed on IDEAS
  81. repec:eee:jocaae:v:11:y:2015:i:3:p:231-244 is not listed on IDEAS
  82. repec:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3 is not listed on IDEAS
  83. Andrade, Sandro C. & Bernile, Gennaro & Hood, Frederick M., 2014. "SOX, corporate transparency, and the cost of debt," Journal of Banking & Finance, Elsevier, vol. 38(C), pages 145-165.
  84. repec:hur:ijarbs:v:7:y:2017:i:4:p:684-696 is not listed on IDEAS
  85. Yu-En Lin & Hsiang-Hsuan Chih & Chia-Hsien Tang & Tai-Hsun Huang, 2015. "The Impact Of Internal Control On Firm’S Risk And Performance," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., vol. 10(02), pages 1-18, December.
  86. Leone, Andrew J., 2007. "Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007)," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 224-237, September.
  87. repec:eee:advacc:v:34:y:2016:i:c:p:117-132 is not listed on IDEAS
  88. repec:eee:jocaae:v:12:y:2016:i:2:p:121-140 is not listed on IDEAS
  89. Alexander, Cindy R. & Bauguess, Scott W. & Bernile, Gennaro & Lee, Yoon-Ho Alex & Marietta-Westberg, Jennifer, 2013. "Economic effects of SOX Section 404 compliance: A corporate insider perspective," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 267-290.
  90. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  91. repec:eee:jocaae:v:15:y:2019:i:1:p:1-19 is not listed on IDEAS
  92. repec:bla:finmgt:v:47:y:2018:i:3:p:583-616 is not listed on IDEAS
  93. repec:bla:acctfi:v:58:y:2018:i:3:p:751-786 is not listed on IDEAS
  94. Udi Hoitash, 2011. "Should Independent Board Members with Social Ties to Management Disqualify Themselves from Serving on the Board?," Journal of Business Ethics, Springer, vol. 99(3), pages 399-423, March.
  95. repec:eee:jocaae:v:11:y:2015:i:1:p:1-17 is not listed on IDEAS
  96. repec:taf:raaexx:v:24:y:2017:i:3-4:p:407-420 is not listed on IDEAS
  97. repec:eee:advacc:v:34:y:2016:i:c:p:27-40 is not listed on IDEAS
  98. Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan, 2013. "Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 1-18.
  99. repec:gam:jsusta:v:11:y:2019:i:3:p:794-:d:203159 is not listed on IDEAS
  100. repec:taf:raaexx:v:24:y:2017:i:1-2:p:163-182 is not listed on IDEAS
  101. Call, Andrew C. & Kedia, Simi & Rajgopal, Shivaram, 2016. "Rank and file employees and the discovery of misreporting: The role of stock options," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 277-300.
  102. Bratten, Brian & Jennings, Ross & Schwab, Casey M., 2016. "The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values," Accounting, Organizations and Society, Elsevier, vol. 52(C), pages 32-49.
  103. Francesco PAOLONE, 2014. "Cost Structure Complexity And Stock Prices Volatility: An Analysis Of Possible Relationship Among Italian Listed Companies In The Period Of Crisis," Romanian Journal of Economics, Institute of National Economy, vol. 38(1(47)), pages 107-133, June.
  104. Skaife, Hollis A. & Veenman, David & Wangerin, Daniel, 2013. "Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 91-110.
  105. Dan Weiss, 2014. "Internal Controls in Family-Owned Firms," European Accounting Review, Taylor & Francis Journals, vol. 23(3), pages 463-482, September.
  106. repec:eee:crpeac:v:49:y:2017:i:c:p:18-30 is not listed on IDEAS
  107. repec:eee:ijoais:v:14:y:2013:i:2:p:138-163 is not listed on IDEAS
  108. Bargeron, Leonce L. & Lehn, Kenneth M. & Zutter, Chad J., 2010. "Sarbanes-Oxley and corporate risk-taking," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 34-52, February.
  109. Robert Davidson & Aiyesha Dey & Abbie J. Smith, 2012. "Executives' "Off-The-Job" Behavior, Corporate Culture, and Financial Reporting Risk," NBER Working Papers 18001, National Bureau of Economic Research, Inc.
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