内部控制英文文献目录.doc

内部控制英文文献目录
1. 内部控制管制对盈余质量的影响：来自德国的证据（March 2008）
The effect of internal control regulation on earnings quality: Evidence from Germany
2. 内部控制制度如何影响财务报告？（Altamuro，June 24, 2009）
How Does Internal Control Regulation Affect Financial Reporting
3. 财务报告内部控制缺陷的决定因素（Doyle，May 15, 2006）
Determinants of weaknesses in internal control over financial reporting
4. 应计质量与财务报告内部控制（Doyle，January 24, 2007）
Accruals Quality and Internal Control over Financial Reporting
5. SOX内部控制缺陷对公司风险与权益资本成本的影响（Ashbaugh-Skaife，June 10, 2008）
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
6. 审计委员会质量、审计师独立性与内部控制缺陷（Zhang）
Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses
7. 小企业受益于内部控制缺陷审计师认证吗
Do Small Firms Benefit from Auditor Attestation of Internal Control Effectiveness
8. 内部控制缺陷的决定因素（Jahmani）
Determinants of Internal Control Weaknesses In Accelerated Filers
9. 操控性应计项目能帮助区分内部控制缺陷和欺诈吗
Do Discretionary Accruals Help Distinguish between Internal Control Weaknesses and Fraud
10. 财务报告质量对债务契约的影响：来自内部控制缺陷报告的证据（Costello，September 4, 2010）
The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports
11. 重大内部控制缺陷与盈余管理
Material Internal Control Weaknesses and Earnings Management in the Post-SOX Environment
12. 家族企业的内部控制（April 2013）
Internal Controls in Family-Owned Firms（）
13. 内部控制质量对企业并购绩效的影响研究
Study on the Impact of the Quality of Internal Control on the Performance of M&A
14. 内部控制质量与信用违约互换利差（January 2014）
Internal Control Quality and Credit Default Swap Spreads
15. 家族企业内部控制：特征和后果
Internal Control in Family Firms: Characteristics and Consequences
16. 内部控制报告与会计信息质量：洞察”遵守或解释的“内部控制制度
Internal control reporting and accounting quality：Insight "comply-or-explain" internal control regime
17. 内部控制报告与会计稳健性
Internal Control Reporting and Accounting Conservatism
18. 会计信息质量影响产品市场契约吗？来自政府合同授予的证据（March 2014）
Does Accounting Quality Influence Product Market Contracting? Evidence from Government Contract Awards
19. 公司特征与财务报告质量：尼日利亚制造业上市公司的证据
20. 内部控制情况与专家审计师选择
The Association between Internal Control Situations and Specialist Auditor Choices
21. 审计费用反应了控制风险的风险溢价吗（2013-07）
Do Audit Fees Reflect Risk Premiums for Control Risk?
22. 内部控制质量与审计定价
Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act
23. 内部控制缺陷与权益资本成本：来自萨班斯法案404节披露的证据
Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures
24. 内部控制缺陷与信息不确定性
Internal Control Weaknesses and Information Uncertainty
25. 重大内部控制缺陷与股票价格崩溃危险：来自404条款披露的证据（May 2013）
Material Weakness in Internal Control and Stock Price Crash Risk: Evidence from SOX Section 404 Disclosure
26. SOX内部控制缺陷对公司风险与权益资本成本的影响
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
27. 信用评级、债务成本与内部控制信息披露：SOX302和SOX404法的比较
28. 萨班斯-奥克斯利法案对会计信息债务契约价值的影响
The Effect of Sarbanes-Oxley on the Debt Contracting Value of Accounting Information
29. 财务报告内部控制的不利意见与审计师解聘/辞职
Adverse Internal Control over Financial Reporting Opinions and Auditor Dismissals/Resignations
30. 新管理人员任命与随后的SOX法案404的意见
Appointment of New Executives and Subsequent SOX 404 Opinion
31. 萨班斯奥克斯利：有关萨班斯法案404影响的证据
Sarbanes-Oxley: The Evidence Regarding the Impact of Sox 404
32. 内部控制有效性自愿披露的经济决定因素及后果：从首次公开发行的证据（March 2013）
Economic Determinants and Consequences of Voluntary Disclosure of Internal Control Effectiveness: Evidence from Initial Public Offerings
33. 非营利组织中内部控制问题的原因和后果
The Causes and Consequences of Internal Control Problems in Nonprofit Organizations
34. SOX内部控制披露在公司控制权市场中的价值
The Value of SOX Internal Control Disclosures in the Market for Corporate Control
35. 内部控制缺陷与销售、一般的及行政费用的非对称性行为
Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs
36. 内部控制缺陷及补救措施披露对投资者感知的盈余质量的影响
The Impact of Disclosures of Internal Control Weaknesses and Remediation on Investor-Perceived Earnings Quality
37. 内部控制缺陷与美国上市的中国公司与美国公司的审计师
SOX Internal Control Deficiencies and Auditors of U.S.-Listed Chinese versus U.S. Firms
38. 内部控制信息披露与代理成本—来自瑞士的非金融类上市公司的证据（January 2013）
Internal Control Disclosure and Agency Costs Evidence from Swiss listed non-financial Companies
39. 萨班斯奥克斯利法案与公司投资：来自自然实验的新证据
The Sarbanes-Oxley Act and Corporate Investment: New Evidence from a Natural Experiment
40. 国内投资者保护、所有权结构与交叉上市公司遵守SOX要求披露内部控制缺陷
Home Country Investor Protection, Ownership Structure and Cross-Listed Firms’ Compliance with SOX-Mandated Internal Control Deficiency Disclosure
41. 审计师对披露重大缺陷相关风险的看法
Auditors’ Perceptions of the Risks Associated with Disclosing Material Weaknesses
42. 交叉上市公司提供与美国公司相同质量的披露？来自萨班斯-奥克斯利法案302条款下的内部控制缺陷信息披露的证据
Do cross-listed firms provide the same quality disclosure as U.S. firms? Evidence from the internal control deficiency disclosure under Section 302 of the Sarbanes-Oxley Act
43. 内部控制缺陷与并购绩效
Internal Control Weaknesses and Acquisition Performance
44. 萨班斯-奥克斯利法案302条款下的内部控制缺陷对审计费用的影响
The Effect of Internal Control Weakness under Section 404 of the Sarbanes-Oxley Act on Audit Fees
45. 审计师对财务报告内部控制的评价对审计费用、债务成本及净遵从收益
The Effect of Auditors’ Assessment of Internal Control of over Financial Reporting on Audit Fees, Cost of Debt and Net Compliance Benefit
46. 上市公司披露的信息含量与萨班斯-奥克斯利法案
Information Content of Public Firm Disclosures and the Sarbanes-Oxley Act
47. 财务错报与股票市场的契约：从增发的证据
Financial Misstatements and Contracting in the Equity Market: Evidence from Seasoned Equity Offerings
48. 公司治理质量与SOX 302条款下内部控制报告
Corporate Governance Quality and Internal Control Reporting Under Sox Section 302
49. 审计委员会质量、审计师独立性与内部控制缺陷
Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses
50. SOX404条款的影响：成本，盈余质量与股票价格
The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices
51. 内部控制缺陷与银行贷款契约：来自SOX404条款披露的证据
Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
52. 审计师对财务报告内部控制的决策：分析、综合和研究方向
Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions
53. 应计质量与财务报告内部控制（Doyle，The Accounting Review, forthcoming）
Accruals Quality and Internal Control over Financial Reporting
54. 业绩基础CEO和 CFO 薪酬对内部控制质量的影响
The impact of performance-based CEO and CFO compensation on internal control quality
55. 内部控制重大缺陷与CFO 薪酬
Internal Control Material Weaknesses and CFO Compensation
56. 财务报告内部控制缺陷的决定因素
Determinants of weaknesses in internal control over financial reporting
57. 内部控制与管理指南
Internal Control and Management Guidance
58. 2002萨班斯-奥克斯利法案302条款下内部控制缺陷的市场反应以及这些缺陷的特征
Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002
59. 自愿报告内部风险管理和控制系统的经济激励
Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems
60. 后萨班斯法案时代审计意见的信息含量
The information content of audit opinions in the post-sox era
61. 上市公司披露的信息含量与萨班斯-奥克斯利法案（April, 2010）
Information Content of Public Firm Disclosures and the Sarbanes-Oxley Act
62. 信息摩擦如何影响公司资产流动性的选择？萨班斯法案404条款的影响
How do Informational Frictions Affect the Firm’s Choice of Asset Liquidity? The Effect of SOX Section 404
63. 已审计的信息披露给资本市场参与者带来利益是什么（December 19, 2013）
What are the benefits of audited disclosures to equity market participants
64. 诉讼风险与审计定价：公众股权的作用（ January 7, 2013）
Litigation Risk and Audit Pricing: The Role of Public Equity
65. 萨班斯-奥克斯利法案对IPO和高收益债券发行人的影响
The Impact of Sarbanes-Oxley on IPOs and High Yield Debt Issuers
66. 来自金融危机的公司治理的经验教训
The Corporate Governance Lessons from the Financial Crisis
67. 谁对企业欺诈吹口哨
Who Blows the Whistle on Corporate Fraud
68. 内部控制缺陷与现金持有价值
Internal Control Weakness and Value of Cash Holdings
69. 民族文化和制度环境对内部控制信息披露的影响
The impact of national culture and institutional Environment on internal control disclosures
70. 财务报告质量与权益资本成本之间联系的讨论：一些个人的意见（June 6, 2013）
Some Personal Observations on the Debate on the Link between Financial Reporting Quality and the Cost of Equity Capital
71. 使用盈利预测同时估计企业层面的权益资本成本和长期增长
Using Earnings Forecasts to Simultaneously Estimate Firm-Specific Cost of Equity and Long-Term Growth
72. 高管薪酬差距与权益资本成本
Executive Pay Disparity and the Cost of Equity Capital
73. 财务报告质量与公司债券市场（博士论文，Mingzhi Liu, 2011）
Financial Reporting Quality and Corporate Bond Markets

References
Aboody, D., J. Hughes, and J. Liu. (2005) Earnings quality, insider trading, and cost of capital. Journal of Accounting Research 43: 651–673.
Akins, B., J. Ng and R. Verdi (2012) Investor competition over information and the pricing of information asymmetry. The Accounting Review 87(1): 35-58.
Ali, A., A. Klein and J. Rosenfeld. (1992) Analysts’ use of information about permanent and transitory earnings components in forecasting annual EPS. The Accounting Review 67: 183-198.
Amihud, Y., and H. Mendelson. (1986) Asset pricing and the bid-ask spread. Journal of Financial Economics 17: 223–249.
Artiach, T. and P. Clarkson. (2011) Disclosure, conservatism and the cost of equity capital: A review of the foundation literature. Accounting and Finance 51(1): 2-49.
Ashbaugh-Skaiffe, H., D. Collins, W. Kinney, Jr., and R. LaFond (2009) The effect of SOX internal control deficiencies on firm risk and cost of equity. Journal of Accounting Research 47(1): 1-43.
Armstrong, C., J. Core, D. Taylor and R. Verrecchia (2011) When does information asymmetry affect the cost of capital? Journal of Accounting Research 49(1): 1-40.
Balakrishnan, K., R. Vashishtha and R. Verrecchia (2012) Aggregate competition, information asymmetry and cost of capital: Evidence from equity market liberalization. Working paper, University of
Pennsylvania.
Barron, O., O. Kim, S. Lim and D. Stevens (1998) Using analysts forecasts to measure properties on analysts’ information environment. The Accounting Review 73: 421-433.
Barry, C., and S. Brown. (1985) Differential information and security market equilibrium. Journal of Financial and Quantitative Analysis 20: 407–422.
Barth, M., W. Beaver, and W. Landsman (2001) The relevance of value-relevance literature for financial accounting standard setting: Another view,” Journal of Accounting and Economics (Sept): 77-104.
Barth, M., Y. Konchitchki and W. Landsman (2013) Cost of capital and earnings transparency. Journal of Accounting and Economics, forthcoming.
Beyer A., D. Cohen, T. Lys and B. Walther (2010) The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics 50: 296-343.
Bhattacharya, N., F. Ecker, P. Olsson, and K. Schipper (2012) Direct and mediated association among earnings quality, information asymmetry, and the cost of capital, The Accounting Review 87(2): 449-482.
Botosan, C. 1997) Disclosure level and the cost of equity capital. The Accounting Review 72: 323–350.
Botosan, C., and M. Plumlee. (2002) A re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Research 40: 21–40.
Botosan, C., M. Plumlee and Y. Xie (2004) The role of information precision in determining the cost of equity capital. Review of Accounting Studies 9 (2-3): 233-259.
Botosan, C., and M. Plumlee. (2005) Assessing alternative proxies for the expected risk premium. The Accounting Review 80: 21-53.
Botosan, C., M. Plumlee and H. Wen. (2011) The relation between expected returns, realized returns, and firm risk characteristics. Contemporary Accounting Research 28(4): 1085-1122.
Brown, P. and T. Walter (2012) The CAPM: Theoretical validity, empirical intractability and practical applications. Abacus 1-7.
Callahan, C., R. Smith and A. Spencer (2012) An examination of the cost of capital implications of FIN 46. The Accounting Review 87(4): 1105-1134.
Chava, S., and A. Purnanandam (2010) Is default risk negatively related to stock returns? Review of Financial Studies 23: 2523-2559.
Chen, S., B. Miao and T. Shevlin (2013) A new measure of disclosure quality: The level of disaggregation of accounting data in annual reports. Working paper, The University of Texas at Austin.
Christensen, P., L. de la Rosa and G. Feltham (2010) Information and the cost of capital: An ex ante perspective. The Accounting Review 85(3): 817-848.
Clarkson, P. J. Guedes and R. Thompson (1996) On the diversifiability, observability, and measurement of estimation risk. Journal of Financial and Quantitative Analysis 31: 69084.
Claus, J., and J. Thomas (2001) Equity premia as low as three percent? Evidence from analysts’ earnings forecasts for domestic and international stock markets. The Journal of Finance 56(5): 1629-1666.
Clinch G., and B. Lombardi (2011) Information and the cost of capital: the Easley-O’Hara (2004) model with endogeneous information acquisition. Australian Journal of Management 36(5): 5-14.
Coles, J., U. Loewenstein, and J. Suay. (1995) On equilibrium pricing under parameter uncertainty. The Journal of Financial and Quantitative Analysis 30: 347–374.
Core, J., (2001) A review of the empirical disclosure literature: Discussion. Journal of Accounting and Economics 31: 441-456.
Core, J., W. Guay and R. Verdi, (2008) Is accruals quality a priced risk factor? Journal of Accounting and Economics 46: 2-22.
Daniel, K. and S. Titman, 1997, Evidence on the characteristics of cross-sectional variation in common stock returns. Journal of Finance 52, 1-33.
Daske, H., L Hail, C. Leuz and R. Verdi (2008) Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research 46: 1085-1142.
Daske, H., L Hail, C. Leuz and R. Verdi, (2013) Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions. Journal of Accounting Research 51(3):495-548.
Dechow, P. and I. Dichev. (2002) The quality of accruals and earnings: the role of accrual estimation errors. The Accounting Review 77 (Supplement): 35-59.
Dechow, P., W. Ge and C. Schrand (2010) Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics 50: 344-401.
Dhaliwal, D., L. Krull and W. Moser (2005) Dividend taxes and implied cost of equity capital. Journal of Accounting Research 43(5): 675-708.
Dhaliwal, D., L. Krull and O. Li (2007) Did the 2003 Tax Act reduce the cost of equity capital? Journal of Accounting and Economics 43(1): 121-150.
Diamond, D., and R. Verrecchia. (1991) Disclosure, liquidity, and cost of capital. Journal of Finance 46: 1325–59.
Dye, R., (2001) An evaluation of “essays on disclosure” and the disclosure literature in accounting. Journal of Accounting and Economics 32: 181-235.

Easley, D., S. Hvidkjaer and M. O’Hara. (2002) Is information risk a determinant of asset returns. Journal of Finance 57: 2185-2221.
Easley, D., and M. O’Hara. (2004) Information and the cost of capital. Journal of Finance 59: 1553–1583.
Easton, P. (2004) PE ratios, PEG ratios, and estimating the