1 对信息不确定的影响<Internal Control Weakness and Information Uncertainty> (内部控制的弱点和信息的不确定性)
作者：Messod Daniel Beneish；Mary Brooke Billings；Leslie D. Hodder
出处：《会计评论》(The Accounting Review) 2008年
会计审查 THE ACCOUNTING REVIEW
第83卷，第3号 Vol.83, No.3
二千零八 2008
pp.665–703
信任危机
研究人员对该研究成果的解析：通过336个样本公司测试了在披露公司和非披露公司中，强制内部控制不足的披露对信息不确定的影响；发现在披露公司和非披露公司对信息不确定的解决中，披露公司具有消极的价格回复；对于披露公司我们发现在高固有报告风险情况下，市场对披露的消极回复在加剧；而当公司具有高质量审计员时，市场对披露的消极回复会转
移；当公司的报告收入占盈余收入的比例高时，披露公司的消极市场反应会受到抑制。
【Using a sample of 336 firms making reports required by the Sarbanes-Oxley Act, we examine the effect of mandated internal control weakness disclosures on information uncertainty for disclosing firms and for size- and performance-matched non-disclosing firms. We find a significantly negative (weakly positive) price respon for disclosing (non-disclosing) firms consistent with resolution of information uncertainty in both groups. For disclosing firms we find that the negative market respon to disclosure is exacerbated by conditions associated with higher inherent reporting risk, including auditor turnover and high-risk industry membership. However, we find that the negative market respon to disclosure is mitigated when the firm has engaged a high quality auditor. In addition, we find that the negative market reaction for disclosing firms is dampened when the firm’s previously reported earnings have an abnormally high accruals component. This result is consistent with the disclosure having lower information content when poor earnings quality has already been conveyed by high abnormal accruals. 】
翻译：使用336企业通过萨班斯-奥克斯利法案要求的报告样本，我们研究内部控制缺陷的披露要求披露公司信息不确定性的影响，尺寸和性能相匹配的非披露公司。我们发现一个显着的负（弱阳性）的价格响应披露（非披露）公司在这两个群体的信息不确定性的决议一致。对于披露的公司，我们发现，负面的市场反应的披露加剧了与较高的固有报告风险，包括核数师的营业额和高风险的行业成员的条件。然而，我们发现，负面的市场反应，披露是缓解时，该公司已经聘请了高质量的核数师。此外，我们发现，披露公司的负面市场反应了当公司之前公布的业绩有异常高的应计项目组成。这样的结果是一致的披露具有信息含量较低时，盈余质量差已经由高异常应传达。一星期
2具有内部控制缺陷公司一般较小、年轻、财务能力弱、复杂、快速增长、正在重组；有更严重的实体层面控制问题的公司更小、年轻、财务能力弱<Accruals Quality and Internal Control over Financial Reporting>（应计质量和财务报告的内部控制）
作者：JT Doyle（JeffreyT.Doyle），W Ge（WeiliGe），S Mcvay（SarahMcVay）
描写茶的优美句子出处：《Accounting Review》, 2011, 82(5):1141-1170
THE ACCOUNTING REVIEW 颈椎操的做法
Vol.82, No.5
2007
pp.1141–1170
研究人员对该研究成果的解析：通过2002年到2005年期间779家公司研究内部控制缺陷的决定因素，发现具有内部控制缺陷公司一般较小、年轻、财务能力弱、复杂、快速增长、正在重组；有更严重的实体层面控制问题的公司更小、年轻、财务能力弱。而会计问题较小的公司财务更健康，但是这样的公司复杂、多样化、迅速改变操作；还发现决定因素根据重大缺陷的特殊性而改变，与重大缺陷的类型相关。
【We examine the relation between accruals quality and internal controls using 705 firms that disclod at least one material weakness from August 2002 to November 2005 and find that weakness are generally associated with poorly estimated accruals that are not realized as cash flows. Further, we find that this relation between weak internal controls and lower accruals quality is driven by weakness disclosures that relate to overall compa
ny‐level controls, which may be more difficult to “audit around.” We find no such relation for more auditable, account‐specific weakness. We find similar results using four additional measures of accruals quality: discretionary accruals, average accruals quality, historical accounting restatements, and earnings persistence. Our results are robust to the inclusion of firm characteristics that proxy for difficulty in accrual estimation, known determinants of material weakness, and corrections for lf‐lection bias.】
寺加偏旁翻译：我们研究之间的关系应计质量和内部控制705公司透露，从8月2002至少有一个重大缺陷2005和十一月发现的弱点是普遍不佳的估计应计不实现现金流相关。此外，我们发现这种关系内部控制薄弱和较低的应计质量的弱点披露有关公司整体‐电平控制驱动，这可能是更难的“审计”。我们发现更多的可没有这样的关系，考虑‐具体弱点。我们发现类似的结果，使用四的额外措施的应计质量：操控性应计利润，平均应计质量的历史会计重述，与盈余持续性。我们的结果是企业特征的包裹体，在收益估计难度代理稳健，已知材料的弱点因素，和自我‐选择偏差的修正。
3应该如何监测控制<How to monitor internal controls>(如何监控内部控制)
作者 J Colbert
出版源《Journal of Corporate Accounting & Finance》, 2008, 19(4):41-45
摘要：【Internal controls are critical for any organization to function effectively. And with an effective system of controls in place, you minimize risk. But how should you monitor controls to ensure their quality and performance? 08 2008 Wiley Periodicals, Inc.】
翻译：内部控制是任何组织有效的关键。在一个有效的控制系统的地方，你可以最大限度地减少风险。但是你应该如何监测控制，以确保他们的质量和性能？2008 08威利期刊，公司
4控制风险因素与组织的复杂性和显着的组织变化，以及内部控制系统的相对投资，与内部控制的披露< Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007) >
祈谷坛作者AJ Leone
出版源《Journal of Accounting & Economics》, 2007, 44(1-2):224-237
【Ashbaugh, Collins, and Kinney, henceforth ACK, and Doyle, Ge, and McVay, henceforth DGM, provide the first evidence relating firm characteristics to internal control deficiencies (ICDs) reported under new disclosure requirements. Both studies document that control risk factors associated with organizational complexity and significant organizational change, as well as relative investment in internal control systems, are related to disclosure of internal control. ACK also test whether factors associated with incentives to discover and report ICDs affect disclosure of ICDs but this evidence is less compelling. I prent alternative explanations and provide some descriptive evidence that is consistent with the alternative explanations.】
Ashbaugh，柯林斯和Kinney，从此确认，和多伊尔，通用电气，和McVay，从此DGM，提供内部控制缺陷有关公司的特点，第一证据（ICD）报告新披露要求下。这两项研究文件，控制风险因素与组织的复杂性和显着的组织变化，以及内部控制系统的相对投资，与内部控制的披露。ACK还测试是否鼓励发现和报告ICD影响披露ICD但这个证据是不太引人注目的相关因素。我目前的替代性的解释，并提供一些描述性的证据，是一致的，这些替代的解释。
5披露的内部控制重大缺陷的法案生效后的样品< The Disclosure of Material Weakness in Internal Control after the Sarbanes‐Oxley Act >(萨班斯‐奥克斯利法案对内部控制重大缺陷的披露)
作者W Ge，S Mcvay
出版源《Journal of Neuroscience the Official , 2005, 19(3):6439-52
【We focus on a sample of 261 companies that have disclod material weakness in internal control in their SEC filings after the effective date of the Sarbanes-】
我们专注于261个公司，在美国证券交易委员会提交的文件中披露的内部控制重大缺陷的法案生效后的样品
6审计委员会质量与公司内部控制质量之间的关系< Audit Committee Quality and Internal Control: An Empirical Analysis >(审计委员会质量与内部控制的实证分析)
炊火作者J Krishnan水果大王
出版源《Accounting Review》, 2011, 80(2):649-675
