期刊文献+

内部控制缺陷的认定及对策 被引量:1

原文传递
导出
摘要 在内部控制的创立和流程审定过程中,企业内部控制缺陷的判定是企业评价内部控制是否有效地关键因素,但是由于目前我国缺乏与内部控制缺陷认定相关的完整性研究,该问题上仍存在许多不足。本文对内部控制缺陷的认定过程、方法、难点以及对策进行研究,具有十分重要的意义。
出处 《企业改革与管理》 2015年第10期18-19,共2页 Enterprise Reform and Management
  • 相关文献

参考文献4

二级参考文献65

  • 1蔡吉甫.上市公司内部控制信息披露的实证研究[J].山东经济,2005,21(4):31-35. 被引量:20
  • 2Doyle J T, Ge W, McVay S E. Accrual Quality and Internal Control over Financial Reporting [ J ] . The Accounting Review, 2007,82 (5) : 1141-1170.
  • 3Ashbaugh-Skaife H, Collins D W, Kinney Jr W R, LaFond R. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality [ J ]. The Accounting Review, 2008,83 ( 1 ) : 217 - 250.
  • 4Beng W G, Dan L. Internal Control Reporting and Accounting Conservatism [ R ]. Singapore Management University and Tsinghua University, 2008.
  • 5Hogan C, Wilkins M. Do Internal Control Weaknesses Result in Lower Earnings Quality ? Implications and Evidence from the Audit Risk Model [ R ]. Southern Methodist University, 2005.
  • 6Bedard J. Reported Internal Control Deficiencies and Earnings Quality [ R ]. University Laval, 2006.
  • 7Dechow P M, Sloan R G, Sweeney A P. Detecting Earnings Management [ J ] . The Accounting Review, 1995,70(3) : 193-225.
  • 8Dechow P M, Dichev L D. The Quality of Accruals and Earnings:The Role of Accrual Estimation Errors [ J ]. The Accounting Review,2002,77(2):35-59.
  • 9Francis J, LaFond R, Olsson P M, Schipper K. Cost of Equity and Earnings Attributes [ J ]. The Account- ing Review, 2004,79 (4) : 967- 1010.
  • 10Chan K C, Farrell B R, Lee P. Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act [ J ]. A Journal of Practice & Theory, 2008,27 (2) : 161.

共引文献257

同被引文献4

引证文献1

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