Journal Article10.1016/J.ACCLIT.2018.03.002
Internal control in accounting research: A review
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TL;DR: In this paper, the authors review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors, and financial analysts.
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About: This article is published in Journal of Accounting Literature. The article was published on 01 Jun 2019. The article focuses on the topics: Audit committee & Audit.
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Citations
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83
The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)
Joel Behrend,Marc Eulerich +1 more
TL;DR: In this paper, the authors examine the scientific transformation of the topic within current accounting research, in an attempt to shed light on the evolution of internal auditing in the post-SOX era.
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Corporate board committees and corporate outcomes: an international systematic literature review and agenda for future research
Mohammed A. Alhossini,Mohammed A. Alhossini,Collins G. Ntim,Alaa Mansour Zalata,Alaa Mansour Zalata +4 more
TL;DR: In this article, the authors comprehensively review the current body of international accounting literature regarding advisory/monitoring committees and corporate outcomes, synthesizing, appraising, and synthesizing the following:
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Mapping the Corporate Governance Scholarship – Current State and Future Directions
TL;DR: This article conducted a comprehensive analysis of all scholarly publications in the field of corporate governance (CG) since the Enron scandal of 2001 and identified prominent themes that have served as the foundation of CG research.
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References
National Culture and Internal Control Material Weaknesses Around the World
TL;DR: This paper examined the relation between national culture and the incidence and number of reported internal control material weaknesses (ICMWs) and found a significant positive relation between individualism and the number of ICMWs.
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Management Reporting on Internal Control and Accruals Quality: Insights from a “Comply-or-Explain” Internal Control Regime
TL;DR: In this article, the authors study the relationship between internal control reporting and accruals quality in an alternative internal control regime based on the "comply-or-explain principle" in The Netherlands.
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Analysts' Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control
Mike Qinghao Mao,Yangxin Yu +1 more
TL;DR: The authors examined the economic impact of analysts' cash flow forecasts by looking at how external auditors respond to financial analysts' issuance of cash flow forecast, and they found that financial analysts initiation of the forecast leads to reduced auditor fees and audit report lags, and after the forecast initiation, firms report fewer Section 404(b) internal control weakness disclosures.
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Disclosing material weakness in internal controls: Does the gender of audit committee members matter?
TL;DR: In this paper, a logistic regression model of material weakness disclosure is developed that includes, as a predictor variable, proportion of females on the audit committee, and results support the proposed relationship.
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Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting
TL;DR: In this article, the authors find that cash holdings are more valuable for firms disclosing material weaknesses in the Sarbanes-Oxley (SOX) 404 internal control assessments, and suggest that the favorable (precautionary) impact induced by weak ICFR appears to more than offset the adverse (agency) effect entailed by ineffective ICFR.