در این نوشتار، به بررسی مطالعات انجام شده خارج از کشور در حوزه کنترل داخلی از سال 2001 الی 2019 پرداخته شده است.
* زبان متن: فارسی
* فرمت فایل: WORD
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
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Ashbaugh Skaife Hollis.(2007). The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality Current Draft July 23, 20072
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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
