پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه کنترل داخلی - فرمت word

عنوان.........................................................................................................شماره صفحه

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ......................................................................................................13

برخی از منابع مورد استفاده

Albring, Susan M. Keane, Matthew J.; Elder,Randal J.,(2012). “The Effect of the Type and Number of Internal Control Weaknesses and Their Remediation on Audit Fees” Review of Accounting and Finance, Volume 11, PP. 00-03.

Altamuro Jennifer , Anne Beatty.(2009). How Does Internal Control Regulation Affect Financial Reporting 20092

Altamuro, J. and A. Beaty (2010). “How Does Internal Control Regulation Affect Financial Reporting?”. Journal of Accounting and Economics, Vol .49, pp. 58-74

Anh, T., Thi, L., Quang, H & Thi, T. (2020). Factors influencing the effectiveness of internal control in cement manufacturing companies.Management Science Letters , 10(1), 133-142.

Ashbaugh Skaife Hollis.(2007). The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality Current Draft July 23, 20072

Balsam. Steven, Wei Jiang, Bo Lu ,(2012), Equity Incentives and Internal Control Weaknesses November 15, NO 48.,PP.1-34

Baugh, Matthew and Ege, Matthew and Yust, Christopher G., Internal Control Quality and Bank Performance During the Financial Crisis (December 17, 2018). Available at SSRN: https://ssrn.com/abstract=3302936 or http://dx.doi.org/10.2139/ssrn.3302936

Bédard. Jean ,(2006), Sarbanes Oxley Internal Control Requirements and Earnings Quality. Working paper. Laval University,PP.1-41.

Beneish. Messod Daniel, Mary Brooke Billings, Leslie Davis Hodder ,(2006), Internal Control Weaknesses and Information Uncertainty. NO 62.,PP.1-35.



Brian C. Fitzgerald, Thomas C. Omer,Anne M. Thompson.(2018). Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not‐For‐Profit Sector. https://doi.org/10.1111/1911-3846.12348

Chan. Kam C, Barbara R. Farrell , Picheng Lee ,(2005), Earnings Management and Return-Earnings , Association of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act. June 15,PP.1-35.

Dhaliwal Dan ,Cheng, Mei, and Yuan Zhang(2013). “Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?” Journal of Accounting and Economics, Volume 56 (1), PP. 1-18.

Doyle Jeffrey.(2007). Accruals Quality and Internal Control over Financial Reporting " January 24, 20072

Doyle, J., Ge, W., & McVay, S ,(2007), Determinants of Weaknesses in Internal Control over Financial Reporting. Journal of Accounting and Economics, NO 44,PP.193–223

Edmonds, Christopher T. and Leece, Ryan and Vermeer, Beth Y., Do Internal Control Weaknesses and Their Related Adverse Outcomes Impact Municipal Debt Costs? (April 5, 2019). Available at SSRN: https://ssrn.com/abstract=3391465