期刊文献+

COSO《内部控制——整合框架》(2013)对改进我国企业内部控制的启示

下载PDF
导出
摘要 COSO《内部控制——整合框架》是世界范围内被广泛接受的内部控制框架,2013年进行了最新修订,本文概述了其最新内容,并考虑到此次修订给我国内部控制发展提供了良好机遇,结合我国企业实际阐述了最新COSO《内部控制——整合框架》对我国企业内部控制发展的启示和借鉴意义。
作者 邱明明
出处 《国际商务财会》 2014年第12期47-49,共3页 Finance and Accounting for International Commerce
  • 相关文献

参考文献6

二级参考文献28

  • 1陈汉文,吴益兵,李荣,徐臻真.萨班斯法案404条款:后续进展[J].会计研究,2005(2):82-86. 被引量:92
  • 2Amir, E., and B. Lev. 1996. Value- Relevance of Non- financial Information: The WireLess Communications Industry. Journal of Accounting and Economics, 22 : 3 - 30.
  • 3Beneish, D. , Billings, M. , Hodder, L. , 2008. Internal control weaknesses and information uncertainty. The Accounting Review, 83 (3): 665-703.
  • 4Brazel, J. F. , K. L. Jones, and M. Zimbelman. 2009. Using Nonfinancial Measures to Assess Fraud Risk. Journal of Accounting Research, 47 : 1135- 1166.
  • 5Brochet, F. , 2010. Information Content of Insider Trades before and after the Sarbanes - Oxley Act. The Accounting Review, 85 (2): 419-446.
  • 6COSO. 2011. Exposure Draft on Internal Control - Inte- grated Framework. http: //www. coso. org.
  • 7COSO. 2012. Internal Control over External Financial Re- porting Guidance--Approaches and Examples. http: //www. coso. org.
  • 8COSO. 2012. Illustrative Tools for Assessing Effectiveness of a System of Internal Control. http: //www. coso. org.
  • 9Engel, E. , R. M. Hayes, and X. Wang. 2007. The Sar- banes - Oxley Act and Firms' Going -private Decisions. Jour- nal of Accounting and Economics, 44 : 116 - 145.
  • 10Goh, B. W. , 2009. Audit Committees, Boards of Direc- tors, and Remediation of Material Weaknesses in Internal Con- trol. Contemporary Accounting Research, 26 (2) : 549 -579.

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部