内部控制英文文献目录 1. 内部控制管制对盈余质量的影响：来自德国的证据（March 2008） The effect of internal control regulation on earnings quality: Evidence from Germany 2. 内部控制制度如何影响财务报告？（Altamu ro，Ju ne 24, 2009） How Does Internal Control Regulation Affect Financial Reporting 3. 财务报告内部控制缺陷的决定因素（Doy le，May 15, 2006） Determinants of weaknesses in internal control over financial reporting 4. 应计质量与财务报告内部控制（Doy le，Janu ary 24, 2007） Accruals Quality and Internal Control over Financial Reporting 5. SOX 内部控制缺陷对公司风险与权益资本成本的影响（Ashbau gh-Skaife，Ju ne 10, 2008） The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity 6. 审计委员会质量、审计师独立性与内部控制缺陷（Zhang） Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses 7. 小企业受益于内部控制缺陷审计师认证吗 Do Small Firms Benefit from Auditor Attestation of Internal Control Effectiveness 8. 内部控制缺陷的决定因素（Jahmani） Determinants of Internal Control Weaknesses In Accelerated Filers 9. 操控性应计项目能帮助区分内部控制缺陷和欺诈吗 Do Discretionary Accruals Help Distinguish between Internal Control Weaknesses and Fraud 10. 财务报告质量对债务契约的影响：来自内部控制缺陷报告的证据（Costello，September 4, 2010） The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports 11. 重大内部控制缺陷与盈余管理 Material Internal Control Weaknesses and Earnings Management in the Post-SOX Environment 12. 家族企业的内部控制（April 2013） Internal Controls in Family-Owned Firms（） 13. 内部控制质量对企业并购绩效的影响研究 Study on the Impact of the Quality of Internal Control on the Performance of M&A 14. 内部控制质量与信用违约互换利差（Janu ary 2014） Internal Control Qual...
