A comprehensive and quantitative internal control index: construction, validation, and impact-Reference-Cited by-同舟云学术

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A comprehensive and quantitative internal control index: construction, validation, and impact

Published:2016-07-29 Issue:2 Volume:49 Page:337-377
ISSN:0924-865X
Container-title:Review of Quantitative Finance and Accounting
language:en
Short-container-title:Rev Quant Finan Acc

Author:

Chen Hanwen,Dong Wang,Han Hongling^ORCID,Zhou Nan

Funder

National Natural Science Foundation of China

Ministry of Education of the People's Republic of China

Zhejiang Provincial Natural Science Foundation of China

Publisher

Springer Science and Business Media LLC

Subject

Finance,General Business, Management and Accounting,Accounting

Link

http://link.springer.com/article/10.1007/s11156-016-0593-x/fulltext.html

Reference66 articles.

1. Altamuro J, Beatty A (2010) How does internal control regulation affect financial reporting? J Account Econ 49(1–2):58–74

2. Arbel A, Orgler Y (1990) An application of the AHP to bank strategic planning: the mergers and acquisitions process. Eur J Oper Res 48(1):27–37

3. Ashbaugh H, LaFond R, Mayhew B (2003) Do nonaudit services compromise auditor independence? Further evidence. Account Rev 78(3):611–639

4. Ashbaugh-Skaife H, Collins D, Kinney W, LaFond R (2008) The effect of SOX internal control deficiencies and their remediation on accrual quality. Account Rev 83(1):217–250

5. Baber W, Krishnan J, Zhang Y (2014) Investor perceptions of the earnings quality consequences of hiring an affiliated auditor. Rev Account Stud 19(1):69–102

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