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)
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
Geographic distance and municipal internal control reporting
Dennis M. Lopez,Kevin T. Rich +1 more
TL;DR: In this paper, the authors explored whether geographic distance, measured as the driving distance between U.S. municipalities and their external auditors, plays a role in the likelihood and severity of internal control weaknesses identified during Circular A-133 audits.
14
Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms
Juan Mao,Michael Ettredge +1 more
TL;DR: Li et al. as mentioned in this paper investigated managers' propensity to issue unfavourable SOX 302 reports when internal control problems exist, and found that managers of Chinese reverse merger firms have equal or greater tendency to issue adverse SOX-302 reports when serious internal-control problems exist in the current quarter than those of control firms listed on US exchanges.
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The Role of Internal Control in the Equity Issue Market: Evidence From Seasoned Equity Offerings:
Xinghua Gao,Yonghong Jia +1 more
TL;DR: This paper examined the role of internal control requirements under the Sarbanes-Oxley (SOX) Act of 2002 in firms' cost of raising equity capital and found that prior to the disclosure of ICWs, ICWs are not directly associated with underwriters' gross spread and seasoned equity offering (SEO) underpricing.
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Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits
TL;DR: In this paper, the authors found that non-accelerated filers have a significantly larger reduction in the likelihood of material misstatements, discretionary revenues, and discretionary accruals compared to smaller accelerated filers after they became subject to the requirements of Section 404(a).
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The Incentive Factors for the (Non‐)Disclosure of Material Weakness in Internal Control over Financial Reporting: Evidence from J‐SOX Mandated Audits
TL;DR: In this article, the authors examined the incentive factors for the non-disclosure of material weakness in internal control over financial reporting (ICFR) in Japanese listed companies for the period from 2009 to 2012 and found that companies that do not disclose MW have longer management tenure, Big 3 auditors, lower audit fees, larger boards of directors, fewer outside directors, and greater main bank involvement than those companies that disclose MW.
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