The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework-Reference-Cited by-同舟云学术

The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework

Published:2020-06-22 Issue:4 Volume:30 Page:733-765
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Chan Kam C.¹²^ORCID,Chen Yining¹^ORCID,Liu Baohua³^ORCID

Affiliation:

1. Gordon Ford College of Business, Western Kentucky University, Bowling Green, KY, USA

2. School of Accounting, Zhongnan University of Economics and Law, Wuhan, People’s Republic of China

3. Business School, Sichuan University, Chengdu, People’s Republic of China

Funder

National Natural Science Foundation of China

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2020.1776626

Reference70 articles.

1. INNOVATION MANAGEMENT TECHNIQUES AND TOOLS: ITS IMPACT ON FIRM INNOVATION PERFORMANCE

2. How does internal control regulation affect financial reporting?

3. The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity

4. Sarbanes-Oxley and corporate risk-taking

5. The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations.

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