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Determinants of weaknesses in internal control over financial reporting

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Cited by:

  1. Chen, Tao, 2023. "Common auditors and internal control similarity: Evidence from China," The British Accounting Review, Elsevier, vol. 55(2).
  2. Hoffman, Benjamin W. & Sellers, R. Drew & Skomra, Justyna, 2018. "The impact of client information technology capability on audit pricing," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 59-75.
  3. Bagley, Penelope & Dorminey, Jack W. & McSwain, Dwayne & Reed, Tracy, 2016. "Managing risk in a poor economy: The association between economic activity and auditor response to risk," Advances in accounting, Elsevier, vol. 32(C), pages 1-9.
  4. Sheng-Syan Chen & Chia-Wei Huang & Chuan-Yang Hwang & Yanzhi Wang, 2022. "Voluntary disclosure and corporate innovation," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1081-1115, April.
  5. Navarro, Patricia & Robb, Sean W.G. & Sutton, Steve G. & Weisner, Martin M., 2020. "The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
  6. Chen, Hanwen & Yang, Daoguang & Zhang, Joseph H. & Zhou, Haiyan, 2020. "Internal controls, risk management, and cash holdings," Journal of Corporate Finance, Elsevier, vol. 64(C).
  7. Douglas Cumming & Lars Helge Hass & Linda A. Myers & Monika Tarsalewska, 2023. "Does Venture Capital Backing Improve Disclosure Controls and Procedures? Evidence from Management’s Post-IPO Disclosures," Journal of Business Ethics, Springer, vol. 187(3), pages 539-563, October.
  8. Farrell, Mark & Gallagher, Ronan, 2019. "Moderating influences on the ERM maturity-performance relationship," Research in International Business and Finance, Elsevier, vol. 47(C), pages 616-628.
  9. Curtis E. Clements & Ryan K. Jessup & John D. Neill & Paul Wertheim, 2018. "The relationship between director tenure and director quality," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(3), pages 142-161, August.
  10. Ahsan Habib & Mostafa Monzur Hasan & Haiyan Jiang, 2018. "Stock price crash risk: review of the empirical literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(S1), pages 211-251, November.
  11. Yin, Meiqun & Zhang, Jidong & Han, Jing, 2020. "Impact of CEO-board social ties on accounting conservatism: Internal control quality as a mediator," The North American Journal of Economics and Finance, Elsevier, vol. 52(C).
  12. Jun Guo & Pinghsun Huang & Yan Zhang, 2019. "Do debt covenant violations serve as a risk factor of ineffective internal control?," Review of Quantitative Finance and Accounting, Springer, vol. 52(1), pages 231-251, January.
  13. Matthew Notbohm & Katherine Campbell & Adam R. Smedema & Tianming Zhang, 2019. "Management’s personal ideology and financial reporting quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 521-571, February.
  14. Carolyn M. Callahan & Angela Wheeler Spencer, 2012. "Risk Implications of Increased Off-Balance Sheet Disclosure: The Case of FIN 46 and SOX," Accounting and Finance Research, Sciedu Press, vol. 1(2), pages 126-126, November.
  15. Ye, Mao & Zheng, Miles Y. & Zhu, Wei, 2023. "The effect of tick size on managerial learning from stock prices," Journal of Accounting and Economics, Elsevier, vol. 75(1).
  16. Kim, Jong-Hoon & Fujiyama, Keishi & Koga, Yuya, 2024. "The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan," Research in International Business and Finance, Elsevier, vol. 69(C).
  17. 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.
  18. Kristian D. Allee & Matthew D. Deangelis & James R. Moon, 2018. "Disclosure “Scriptability”," Journal of Accounting Research, Wiley Blackwell, vol. 56(2), pages 363-430, May.
  19. Dong, Bei & Nash, Jonathan & Xu, Le, 2022. "Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline," Advances in accounting, Elsevier, vol. 56(C).
  20. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled & Nawaz, Tasawar & Ntim, Collins & Elamer, Ahmed, 2022. "A systematic literature review on risk disclosure research: State-of-the-art and future research agenda," International Review of Financial Analysis, Elsevier, vol. 82(C).
  21. 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.
  22. Cheng, Weixuan & Li, Cheng & Zhao, Tianjiao, 2024. "The stages of enterprise digital transformation and its impact on internal control: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 92(C).
  23. Janvrin, Diane & Mascha, Maureen Francis, 2014. "The financial close process: Implications for future research," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 381-399.
  24. Buslepp, William & Legoria, Joseph & Rosa, Regina & Shaw, Dan, 2019. "Misclassification of audit-related fees as a measure of internal control quality," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
  25. Cho, Myojung & Chung, Kwang-Hyun, 2016. "The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 61-72.
  26. Suhee Kim & William Rees & Vathunyoo Sila, 2020. "Do anti‐bribery laws reduce the cost of equity? Evidence from the UK Bribery Act 2010," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 438-455, March.
  27. 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.
  28. Nerissa C. Brown & Richard M. Crowley & W. Brooke Elliott, 2020. "What Are You Saying? Using topic to Detect Financial Misreporting," Journal of Accounting Research, Wiley Blackwell, vol. 58(1), pages 237-291, March.
  29. 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.
  30. Kun Zhang & Yuanyuan Wang & Xuegang Cui & Hong Yue, 0. "Can the academic experience of senior leadership improve corporate internal control quality?," Asian Business & Management, Palgrave Macmillan, vol. 0, pages 1-30.
  31. Ma, Wentao & Li, Wanyun, 2024. "Blockchain technology and internal control effectiveness," Finance Research Letters, Elsevier, vol. 64(C).
  32. Feng, Yuan & Mao, Yihuan & Cai, Jing & Xu, Nan, 2024. "Can board IT expertise improve corporate internal control?," Finance Research Letters, Elsevier, vol. 62(PA).
  33. Ammar Hussain & Minhas Akbar & Muhammad Kaleem Khan & Ahsan Akbar & Mirela Panait & Marian Catalin Voica, 2020. "When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies," JRFM, MDPI, vol. 13(12), pages 1-19, December.
  34. Mojtahedi, Amir & Zhou, Lina, 2024. "Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
  35. Heese, Jonas & Krishnan, Ranjani & Ramasubramanian, Hari, 2021. "The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  36. 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.
  37. Inder K. Khurana & Hoyoun Kyung, 2021. "Internal control material weakness and CEO recruitment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1940-1987, October.
  38. 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.
  39. 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.
  40. 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.
  41. Murad Harasheh & Roberta Provasi, 2023. "A need for assurance: Do internal control systems integrate environmental, social, and governance factors?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 384-401, January.
  42. 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.
  43. Liu, Wu-Po & Huang, Hua-Wei, 2024. "Internal control opinion shopping: Does initial audit fee discounting matter?," Research in International Business and Finance, Elsevier, vol. 69(C).
  44. 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.
  45. 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.
  46. Ja Eun Koo & Eun Sun Ki, 2020. "Internal Control Personnel’s Experience, Internal Control Weaknesses, and ESG Rating," Sustainability, MDPI, vol. 12(20), pages 1-16, October.
  47. Jenna J. Burke & Rani Hoitash & Udi Hoitash, 2020. "The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2398-2437, December.
  48. 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.
  49. Benjamin Florian Siggelkow & Jan Trockel & Oliver Dieterle, 2018. "An inspection game of internal audit and the influence of whistle-blowing," Journal of Business Economics, Springer, vol. 88(7), pages 883-914, September.
  50. Beng Wee Goh & Jayanthi Krishnan & Dan Li, 2013. "Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 970-995, September.
  51. Altamuro, Jennifer & Beatty, Anne, 2010. "How does internal control regulation affect financial reporting?," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 58-74, February.
  52. Chun-mei Deng & Zhi Xiao & Ling Zhou, 2017. "Information systems and internal control: evidence from China," Electronic Commerce Research, Springer, vol. 17(3), pages 361-377, September.
  53. Liu, Lihua & Weng, Danyan & Zhang, Qin, 2023. "Unintended consequences of tax enforcement on corporate innovation: Evidence from a natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 1292-1309.
  54. Ebaya, Ahmad & Qin, Xuezhi & Elsayed, Mohamed, 2024. "Female board members, financial constraints, and internal control quality: New insights following COSO's 2013 framework," Economics Letters, Elsevier, vol. 234(C).
  55. Chantziaras, Antonios & Koulikidou, Kleopatra & Leventis, Stergios, 2021. "The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  56. Manhwa Wu & Paoyu Huang & Yensen Ni, 2020. "The Impact of Institutional Shareholdings on Price Limits," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 27(3), pages 343-361, September.
  57. 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.
  58. Wenbin Sun & Zhihua Ding & Xiaobo Xu, 2021. "A new look at returns of information technology: firms’ diversification to IT service market and firm value," Information Technology and Management, Springer, vol. 22(1), pages 13-31, March.
  59. Baolei Qi & Liuchuang Li & Qing Zhou & Jinghui Sun, 2017. "Does internal control over financial reporting really alleviate agency conflicts?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 1101-1125, December.
  60. 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.
  61. 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.
  62. Graham, Roger C. & Moore, Jared A., 2018. "The mitigation of high-growth-related accounting distortions after sarbanes-oxley," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 82-94.
  63. 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.
  64. Li, He & No, Won Gyun & Wang, Tawei, 2018. "SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors," International Journal of Accounting Information Systems, Elsevier, vol. 30(C), pages 40-55.
  65. Chen, Huimin (Amy) & Francis, Bill B. & Shen, Yinjie (Victor) & Wu, Qiang, 2024. "The impact of hedge fund activism on audit pricing," The British Accounting Review, Elsevier, vol. 56(2).
  66. Shi, Wei & Wang, Rencheng, 2012. "Dynamic internal control performance over financial reporting and external financing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 8(2), pages 92-109.
  67. 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.
  68. Waters, James, 2013. "The Sarbanes-Oxley Act, industrial innovation, and real option creation," MPRA Paper 49173, University Library of Munich, Germany.
  69. 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).
  70. Nimisha Kapoor & Sandeep Goel, 2017. "Board Characteristics, Firm Profitability and Earnings Management: Evidence from India," Australian Accounting Review, CPA Australia, vol. 27(2), pages 180-194, June.
  71. Li, Tianpei (Constance) & Walton, Stephanie, 2023. "Is there a dark side of competition? Product market competition and auditor-client contracting," Advances in accounting, Elsevier, vol. 62(C).
  72. repec:kap:iaecre:v:17:y:2011:i:4:p:421-435 is not listed on IDEAS
  73. Tatiana Dănescu & 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.
  74. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi & Liu, Ning, 2019. "Banks’ loan growth, loan quality, and social capital," Journal of Behavioral and Experimental Finance, Elsevier, vol. 21(C), pages 83-102.
  75. Achraf Guidara & Imen Achek & Saida Dammak, 2016. "Internal Control Weaknesses, Family Ownership and the Cost of Debt: Evidence from the Tunisian Stock Exchange," Journal of African Business, Taylor & Francis Journals, vol. 17(2), pages 148-166, May.
  76. Ho Tuan Vu, 2016. "The Research of Factors Affecting the Effectiveness of Internal Control Systems in Commercial Banks-empirical Evidence in Viet Nam," International Business Research, Canadian Center of Science and Education, vol. 9(7), pages 144-153, July.
  77. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
  78. Abdolmohammadi, Mohammad J. & DeSimone, Steven M. & Hsieh, Tien-Shih & Wang, Zhihong, 2017. "Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study," International Journal of Accounting Information Systems, Elsevier, vol. 25(C), pages 45-56.
  79. Benjamin Carl Anderson, 2022. "Internal control weaknesses, agency costs, and the value of cash holdings," Economics Bulletin, AccessEcon, vol. 42(2), pages 852-866.
  80. Andreas G. Koutoupis & Theodore Malisiovas, 2023. "The effects of the internal control system on the risk, profitability, and compliance of the U.S. banking sector: A quantitative approach," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(2), pages 1638-1652, April.
  81. Philip Beaulieu & Louise Hayes & Lev M. Timoshenko, 2023. "Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 622-659, March.
  82. 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.
  83. Preeti Choudhary & Allison Koester & Terry Shevlin, 2016. "Measuring income tax accrual quality," Review of Accounting Studies, Springer, vol. 21(1), pages 89-139, March.
  84. 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.
  85. Xing Li & Xia Chen & Baolei Qi & Gaoliang Tian, 2020. "Employee quality and audit fee: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4533-4566, December.
  86. Huili Chen & Ying Chen & Bin Lin & Yanchao Wang, 2019. "Can short selling improve internal control? An empirical study based on the difference‐in‐differences model," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1233-1259, March.
  87. 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.
  88. 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.
  89. Jin, Yuxi, 2024. "Management risk appetite, internal control and corporate financialization," Finance Research Letters, Elsevier, vol. 63(C).
  90. Matthew J. Bloomfield, 2021. "The Asymmetric Effect of Reporting Flexibility on Priced Risk," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 867-910, June.
  91. 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.
  92. Li, Xuelian & Liu, Ming, 2024. "Abnormal audit fees and financial reporting quality: A meta-analysis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  93. Joseph Carcello, 2009. "Governance and the Common Good," Journal of Business Ethics, Springer, vol. 89(1), pages 11-18, May.
  94. Erlane K. Ghani* & Mazni Zulkifli & Rahayu Abdul Rahman, 2019. "Factors Influencing Material Weaknesses in Internal Control Over Financial Reporting in Malaysian Property Companies," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(2), pages 559-568, 02-2019.
  95. 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.
  96. 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.
  97. Li, Yuanhui & Li, Xiao & Xiang, Erwei & Geri Djajadikerta, Hadrian, 2020. "Financial distress, internal control, and earnings management: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  98. Erkens, Michael H.R. & Gan, Ying & Yurtoglu, B. Burcin, 2018. "Not all clawbacks are the same: Consequences of strong versus weak clawback provisions," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 291-317.
  99. 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.
  100. 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.
  101. Jacoby, Gady & Li, Yingqi & Li, Tianze & Zheng, Steven Xiaofan, 2018. "Internal control weakness, investment and firm valuation," Finance Research Letters, Elsevier, vol. 25(C), pages 165-171.
  102. Bryan, David B., 2017. "Organized labor, audit quality, and internal control," Advances in accounting, Elsevier, vol. 36(C), pages 11-26.
  103. Zhengge Song & Jingjing Tang & Haijian Zeng & Fangying Pang, 2024. "How Urban-Level Credit Expansion Affects the Quality of Green Innovation: Evidence from China," Sustainability, MDPI, vol. 16(5), pages 1-22, February.
  104. Felix Schumann & Toni W. Thun & Tobias Dauth & Henning Zülch, 2024. "Does top management team diversity affect accounting quality? Empirical evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 137-175, March.
  105. 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.
  106. Hossain, Ashrafee & Hossain, Takdir & Jha, Anand & Mougoué, Mbodja, 2023. "Credit ratings and social capital," Journal of Corporate Finance, Elsevier, vol. 78(C).
  107. Dunli Zhang & Ting Zhang & Guanghua Ma, 2020. "Can non‐executive equity incentives reduce internal control ineffectiveness? Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4467-4496, December.
  108. Stoel, M. Dale & Muhanna, Waleed A., 2011. "IT internal control weaknesses and firm performance: An organizational liability lens," International Journal of Accounting Information Systems, Elsevier, vol. 12(4), pages 280-304.
  109. Rita Lamboglia & Francesco Paolone & Daniela Mancini, 2019. "Determinants of the implementation of environmental risk indicators: Empirical evidence from the Italian manufacturing context," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 307-316, March.
  110. 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.
  111. Chychyla, Roman & Leone, Andrew J. & Minutti-Meza, Miguel, 2019. "Complexity of financial reporting standards and accounting expertise," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 226-253.
  112. Holder, Anthony & Karim, Khondkar & Lin, Karen (Jingrong) & Pinsker, Robert, 2016. "Do material weaknesses in information technology-related internal controls affect firms' 8-K filing timeliness and compliance?," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 26-43.
  113. Jinying Liu & Yiping Wu & Haiwei Xu, 2022. "RETRACTED ARTICLE: The relationship between internal control and sustainable development of enterprises by mediating roles of exploratory innovation and exploitative innovation," Operations Management Research, Springer, vol. 15(3), pages 913-924, December.
  114. 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.
  115. 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.
  116. Legoria, Joseph & Rosa, Gina & Soileau, Jared S., 2017. "Audit quality across non-audit service fee benchmarks: Evidence from material weakness opinions," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 97-108.
  117. 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.
  118. Chen, Yu & Eshleman, John Daniel & Soileau, Jared S., 2016. "Board Gender Diversity and Internal Control Weaknesses," Advances in accounting, Elsevier, vol. 33(C), pages 11-19.
  119. Masoud, Najeb & Al-Utaibi, Ghassan, 2022. "The determinants of cybersecurity risk disclosure in firms’ financial reporting: Empirical evidence," Research in Economics, Elsevier, vol. 76(2), pages 131-140.
  120. Gil S. Bae & Seung UK Choi & Phillip T. Lamoreaux & Jae Eun Lee, 2021. "Auditors' Fee Premiums and Low‐Quality Internal Controls," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 586-620, March.
  121. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  122. Call, Andrew C. & Campbell, John L. & Dhaliwal, Dan S. & Moon, James R., 2017. "Employee quality and financial reporting outcomes," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 123-149.
  123. Like Jiang & Paul André & Chrystelle Richard, 2018. "An international study of internal audit function quality," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 264-298, April.
  124. Jun Chen & Ningzhong Li & Xiaolu Zhou, 2023. "Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation," Review of Accounting Studies, Springer, vol. 28(2), pages 1003-1034, June.
  125. 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.
  126. Biswas, Pallab Kumar & Habib, Ahsan & Ranasinghe, Dinithi, 2022. "Firm life cycle and financial statement comparability," Advances in accounting, Elsevier, vol. 58(C).
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