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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The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)
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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
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Explaining the International CEO Pay Gap: Board Capture or Market Driven?
TL;DR: In this article, the authors present the first comprehensive theoretical analysis of the international pay gap and offer several more plausible market-based theories that explain the discrepancy between U.S. and foreign CEO pay.
Does Audit Committee Monitoring Matter in the Government Sector? Evidence from Municipal Internal Control Quality
Kevin T. Rich,Jean X. Zhang +1 more
- 01 Jun 2014
TL;DR: The authors investigated whether the presence of municipal audit committees is associated with internal control quality in the municipal setting and found that only 20 percent of municipalities in their sample voluntarily maintained an audit committee during the sample period of 2001 through 2004.
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Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies
Tatiana Mazza,Stefano Azzali +1 more
TL;DR: It is found that the improvement of planning – scoping and testing – monitoring quality and competences – independence reduces ICD severity, decreasing significant deficiencies and material weaknesses, and reduces persistence of ICD over time.
33
Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes–Oxley Sections 302 and 404?:
TL;DR: In this article, the authors empirically investigate the impact of internal control disclosure on information asymmetry and related market micro-structure, and they hypothesize that both the management and the auditor's reporting on internal control provide outside investors additional and higher quality information about a firm's future prospects, thereby reducing the information asymmetric in capital markets.
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Earnings quality, internal control weaknesses and industry-specialist audits
TL;DR: In this paper, the authors examined whether audits of ICW firms by industry-specialists reflect a better earnings quality compared to audits by nonspecialists in the post-SOX period.
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