上市公司内部控制信息披露质量研究
|
摘要
英国著名历史学家汤因比曾说过：“一个国家乃至一个民族,其衰亡往往是从内部开始的,外部力量不过是其衰亡前的最后一击。”企业的兴衰存亡亦是如此。从美国2001年发生的安然事件到2008年波及全球的金融危机,一系列惨痛的公司经营失败事件映射出企业内部控制失控的踪迹,全世界范围从2002年开始对上市公司内部控制的监管不断增强,在全球资本市场上掀起了加强公司内部控制的浪潮。
美国2002年颁布的《萨班斯——奥克斯利法案》的第302和404条款对上市公司高级管理层提出了对企业内部控制有效性进行自我评价、应聘请注册会计师对内部控制评价报告进行审计的强制要求,并按照上市公司的类型和规模分类逐步推进,强化对上市公司内部控制的监管。欧洲、日本和澳洲分别在资本市场监管法规中对上市公司内部控制监管提出了详细的要求。2008年5月和2010年4月,我国财政部、证监会、审计署、银监会、保监会联合发布的《企业内部控制基本规范》和《企业内部控制配套指引》为企业内部控制的设计与运行以及开展内部控制有效性的自我评价提供了强有力依据,同时也成为会计师事务所进行内部控制审计的基础标准。
实践证明——一家有投资价值的公司不仅要有良好的经营业绩和发展前景,还必须拥有完整、合理、有效的内部控制系统。上市公司所披露的内部控制信息的质量,不仅反映其自身是否己经建立完善的内部控制系统和对信息披露责任的认识,更影响投资者、债权人以及监管者的判断与决策。因此,本文拟对我国上市公司内部控制信息披露质量相关问题展开研究,全文共由8章组成。
第1章：绪论。主要介绍本文的研究背景与意义、研究内容与方法、可能的创新以及文献综述。其中文献综述分别对国外文献和国内文献进行了收集和梳理,并在此基础上进行了文献述评。
第2章：内部控制信息披露基本理论。首先,对内部控制和内部控制信息披露的概念进行多角度、多层次的分析,在此基础上提出笔者自己的解释并界定其范畴。然后,以经济学理论为支撑,分别从有效市场假设理论、委托代理理论、信息不对称理论和信号传递理论进行了理论阐述,为全文对内部控制信息披露质量的研究奠定了理论基础。
第3章：内部控制信息披露制度的国际比较。通过对美国、英国、欧盟、加拿大、日本等内部控制与公司治理效果相对较好的国家和地区的上市公司内部控制信息披露制度进行介绍,在此基础上通过与我国内部控制信息披露制度进行比较,从而得出对我国相关监管制度的借鉴和启示。
第4章：内部控制信息披露质量指标体系的构建。按照“合规性、可靠性、充分性、实质重于形式”的原则从公司内部控制自我评价和会计师事务所内部控制审计两个方面来进行内部控制信息披露质量指标的设定,并通过具体的定量方法——层次分析法,来构建内部控制信息披露质量指标体系并对上市公司内部控制信息披露质量进行综合分析与评价。
第5章：内部控制信息披露质量的影响因素。将笔者构建的内部控制信息披露质量指数作为研究内部控制信息披露质量影响因素的被解释变量,并从公司治理结构和公司特征两方面出发,尽可能地将影响内部控制信息披露质量的可能因素作为解释变量,利用资本市场数据将其对内部控制信息披露质量的影响予以验证。
第6章：内部控制信息披露质量与公司绩效。本章着重从上市公司的视角出发,检验内部控制信息披露质量与公司绩效之间的相关关系,从而一定程度反映上市公司内部控制信息披露的经济后果。笔者选用托宾Q值作为衡量公司绩效的指标,通过建立模型来探究解释变量与被解释变量之间的关系。
第7章：优化内部控制信息披露质量的制度建议。针对我国上市公司内部控制信息披露质量不高的现状,考虑内部控制信息披露质量的影响因素以及经济后果,从政府监管、行业监督、企业自律三方面提出逐步完善内部控制信息披露制度,提高上市公司内部控制信息披露质量的制度安排和相应的研究建议。
第8章：结论与展望。本章对全文的实证分析结果进行了全面归纳和总结,并结合我国内部控制信息披露质量现状,提出了改善内部控制信息披露质量的政策建议,最后对本文在研究过程中存在的不足进行了说明,并提出今后进一步研究的努力方向。
综上,本文通过对上市公司内部控制信息披露质量进行研究,重点分析了内部控制信息披露质量现状与影响因素和公司绩效之间的关系,通过完善上市公司内部控制信息披露机制,从而提高上市公司内部控制信息披露质量,并增强资本市场的信息透明度,促进资源的有效配置和合理流动,以建立更加完善、健康和可持续发展的资本市场,这将对我国资本市场的建设与发展具有一定的理论意义和现实价值。
British historian Arnold Toynbee once said:"A country and a nation, and its decline is often from the inside, and outside forces, but its decline before the final blow." Rise and fall of the enterprise is all about. From the United States occurred in 2001,2008, Enron affected the global financial crisis, a series of painful failures company map out the trail of internal control out of control, around the world since 2002 on the supervision of listed companies continue to strengthen internal controls in the global capital markets set off a wave of strengthening internal controls.
Issued in 2002, the U.S. "Sarbanes-Oxley Act" 302 and 404 listed companies in terms of senior management on the effectiveness of internal control self-assessment, employ certified public accountants report on the self-evaluation mandatory audit requirements, and in accordance with the type and size of listed companies classified step by step, to strengthen internal control of listed company supervision. Europe, Japan and Australia, respectively, in the capital market regulatory rules in the regulation of listed companies presented a detailed internal control requirements. June 2008 and April 2010, China's Ministry of Finance, Securities and Futures Commission, the Audit Commission, China Banking Regulatory Commission. China Insurance Regulatory Commission jointly issued the "basic norms of internal control" and "supporting internal control guidelines" for the design and internal control operation and effectiveness of internal control to carry out self-evaluation provides a strong basis for accounting firms also has become the basis for internal control auditing standard.
Practice has proved that-an investment value of companies not only have good business performance and development prospects, but also must have a complete, reasonable, effective internal control system. Disclosed by listed companies in the quality of internal control information, not only to reflect their own whether already established sound internal control systems and awareness of information disclosure obligations, but also affect investors, creditors and regulators judgments and decisions. Therefore, this article on the internal control of information disclosure of listed companies related to issues of quality, the text of a total of 8 chapters.
Chapter 1:Introduction. This study focuses on the background and significance, content and methods, possible innovation and literature review. Literature review of which were domestic to foreign literature and literature were collected and combing, and on this basis, a literature review.
Chapter 2:Basic theory of internal control disclosure. First, internal control and internal control disclosure of the concept of multi-angle, multi-level analysis, the author puts forward its own interpretation and to define its scope. Then, in economic theory as the support, respectively, from the efficient market hypothesis theory, agency theory, asymmetric information theory and the theory of signal transmission theory was elaborated for the full disclosure of information on the quality of internal controls laid a theoretical foundation.
Chapter 3:Internal control information disclosure system of international comparison. Through the United States, Britain, European Union, Canada. Japan and other internal control and corporate governance is relatively good results in countries and regions of the listed company information disclosure system of internal control are introduced, on this basis with the information disclosure system of internal control the evolution of comparison process, so as to arrive on the regulatory system of reference and inspiration.
Chapter 4:Build the index system of quality of information disclosure in internal control. Accordance with the "compliance, reliability, sufficiency, substance over form" principle of self-evaluation from the company's internal control and accounting firms to two aspects of internal control audit of internal control disclosure quality index set, and through specific quantitative methods-AHP, to build the index system of quality of information disclosure in internal control, then analyze and evaluate the index system.
Chapter 5:Internal control disclosure quality factors. I built the internal control of quality of information disclosure index as a quality of information disclosure of internal control factors are explanatory variables, and from the corporate governance structure and corporate characteristics of both the starting, as far as possible will affect the quality of information disclosure of internal control as possible factors explanatory variables, the use of capital market data to its internal control quality of information disclosure to be verified.
Chapter 6:Internal control quality of information disclosure and corporate performance. This chapter focuses on the perspective from the listed company to test quality of information disclosure and internal control the correlation between corporate performance, which reflects a certain degree of information disclosure of listed companies within the control of the economic consequences. I use Tobin's Q, as a measure of corporate performance of the indicator were established through the model to explore the explanatory variables and the relationship between the explanatory variables.
Chapter 7:Optimizing the quality of information disclosure of internal control system reconstruction. Chinese listed companies for disclosure of internal control status of low quality, consideration of internal control quality of information disclosure, and economic consequences of factors, from government regulators, industry supervision, corporate self-regulation gradually made three perfect information disclosure system of internal control, improve corporate quality of information disclosure of internal control system arrangement and the corresponding research proposals.
Chapter 8:Conclusion and Outlook. Analysis of the full text of this chapter, the results of a comprehensive and summarized, combined with the quality of our internal control disclosure status, proposed to improve the quality of internal control disclosure policy recommendations, the last of this paper, the shortcomings of the research process are described and proposed future direction for further research.
In summary, this internal control of listed companies by the quality of information disclosure, focusing on analysis of the quality of information disclosure of internal control status and factors and the relationship between corporate performance through improved information disclosure of listed companies internal control mechanisms to improve corporate quality of information disclosure of internal control, and increase information transparency of capital markets, promote efficient allocation of resources and reasonable flow to establish a more sound, healthy and sustainable development of capital markets, which will reform the capital market theory and the construction of certain significance and practical value.
美国2002年颁布的《萨班斯——奥克斯利法案》的第302和404条款对上市公司高级管理层提出了对企业内部控制有效性进行自我评价、应聘请注册会计师对内部控制评价报告进行审计的强制要求,并按照上市公司的类型和规模分类逐步推进,强化对上市公司内部控制的监管。欧洲、日本和澳洲分别在资本市场监管法规中对上市公司内部控制监管提出了详细的要求。2008年5月和2010年4月,我国财政部、证监会、审计署、银监会、保监会联合发布的《企业内部控制基本规范》和《企业内部控制配套指引》为企业内部控制的设计与运行以及开展内部控制有效性的自我评价提供了强有力依据,同时也成为会计师事务所进行内部控制审计的基础标准。
实践证明——一家有投资价值的公司不仅要有良好的经营业绩和发展前景,还必须拥有完整、合理、有效的内部控制系统。上市公司所披露的内部控制信息的质量,不仅反映其自身是否己经建立完善的内部控制系统和对信息披露责任的认识,更影响投资者、债权人以及监管者的判断与决策。因此,本文拟对我国上市公司内部控制信息披露质量相关问题展开研究,全文共由8章组成。
第1章：绪论。主要介绍本文的研究背景与意义、研究内容与方法、可能的创新以及文献综述。其中文献综述分别对国外文献和国内文献进行了收集和梳理,并在此基础上进行了文献述评。
第2章：内部控制信息披露基本理论。首先,对内部控制和内部控制信息披露的概念进行多角度、多层次的分析,在此基础上提出笔者自己的解释并界定其范畴。然后,以经济学理论为支撑,分别从有效市场假设理论、委托代理理论、信息不对称理论和信号传递理论进行了理论阐述,为全文对内部控制信息披露质量的研究奠定了理论基础。
第3章：内部控制信息披露制度的国际比较。通过对美国、英国、欧盟、加拿大、日本等内部控制与公司治理效果相对较好的国家和地区的上市公司内部控制信息披露制度进行介绍,在此基础上通过与我国内部控制信息披露制度进行比较,从而得出对我国相关监管制度的借鉴和启示。
第4章：内部控制信息披露质量指标体系的构建。按照“合规性、可靠性、充分性、实质重于形式”的原则从公司内部控制自我评价和会计师事务所内部控制审计两个方面来进行内部控制信息披露质量指标的设定,并通过具体的定量方法——层次分析法,来构建内部控制信息披露质量指标体系并对上市公司内部控制信息披露质量进行综合分析与评价。
第5章：内部控制信息披露质量的影响因素。将笔者构建的内部控制信息披露质量指数作为研究内部控制信息披露质量影响因素的被解释变量,并从公司治理结构和公司特征两方面出发,尽可能地将影响内部控制信息披露质量的可能因素作为解释变量,利用资本市场数据将其对内部控制信息披露质量的影响予以验证。
第6章：内部控制信息披露质量与公司绩效。本章着重从上市公司的视角出发,检验内部控制信息披露质量与公司绩效之间的相关关系,从而一定程度反映上市公司内部控制信息披露的经济后果。笔者选用托宾Q值作为衡量公司绩效的指标,通过建立模型来探究解释变量与被解释变量之间的关系。
第7章：优化内部控制信息披露质量的制度建议。针对我国上市公司内部控制信息披露质量不高的现状,考虑内部控制信息披露质量的影响因素以及经济后果,从政府监管、行业监督、企业自律三方面提出逐步完善内部控制信息披露制度,提高上市公司内部控制信息披露质量的制度安排和相应的研究建议。
第8章：结论与展望。本章对全文的实证分析结果进行了全面归纳和总结,并结合我国内部控制信息披露质量现状,提出了改善内部控制信息披露质量的政策建议,最后对本文在研究过程中存在的不足进行了说明,并提出今后进一步研究的努力方向。
综上,本文通过对上市公司内部控制信息披露质量进行研究,重点分析了内部控制信息披露质量现状与影响因素和公司绩效之间的关系,通过完善上市公司内部控制信息披露机制,从而提高上市公司内部控制信息披露质量,并增强资本市场的信息透明度,促进资源的有效配置和合理流动,以建立更加完善、健康和可持续发展的资本市场,这将对我国资本市场的建设与发展具有一定的理论意义和现实价值。
British historian Arnold Toynbee once said:"A country and a nation, and its decline is often from the inside, and outside forces, but its decline before the final blow." Rise and fall of the enterprise is all about. From the United States occurred in 2001,2008, Enron affected the global financial crisis, a series of painful failures company map out the trail of internal control out of control, around the world since 2002 on the supervision of listed companies continue to strengthen internal controls in the global capital markets set off a wave of strengthening internal controls.
Issued in 2002, the U.S. "Sarbanes-Oxley Act" 302 and 404 listed companies in terms of senior management on the effectiveness of internal control self-assessment, employ certified public accountants report on the self-evaluation mandatory audit requirements, and in accordance with the type and size of listed companies classified step by step, to strengthen internal control of listed company supervision. Europe, Japan and Australia, respectively, in the capital market regulatory rules in the regulation of listed companies presented a detailed internal control requirements. June 2008 and April 2010, China's Ministry of Finance, Securities and Futures Commission, the Audit Commission, China Banking Regulatory Commission. China Insurance Regulatory Commission jointly issued the "basic norms of internal control" and "supporting internal control guidelines" for the design and internal control operation and effectiveness of internal control to carry out self-evaluation provides a strong basis for accounting firms also has become the basis for internal control auditing standard.
Practice has proved that-an investment value of companies not only have good business performance and development prospects, but also must have a complete, reasonable, effective internal control system. Disclosed by listed companies in the quality of internal control information, not only to reflect their own whether already established sound internal control systems and awareness of information disclosure obligations, but also affect investors, creditors and regulators judgments and decisions. Therefore, this article on the internal control of information disclosure of listed companies related to issues of quality, the text of a total of 8 chapters.
Chapter 1:Introduction. This study focuses on the background and significance, content and methods, possible innovation and literature review. Literature review of which were domestic to foreign literature and literature were collected and combing, and on this basis, a literature review.
Chapter 2:Basic theory of internal control disclosure. First, internal control and internal control disclosure of the concept of multi-angle, multi-level analysis, the author puts forward its own interpretation and to define its scope. Then, in economic theory as the support, respectively, from the efficient market hypothesis theory, agency theory, asymmetric information theory and the theory of signal transmission theory was elaborated for the full disclosure of information on the quality of internal controls laid a theoretical foundation.
Chapter 3:Internal control information disclosure system of international comparison. Through the United States, Britain, European Union, Canada. Japan and other internal control and corporate governance is relatively good results in countries and regions of the listed company information disclosure system of internal control are introduced, on this basis with the information disclosure system of internal control the evolution of comparison process, so as to arrive on the regulatory system of reference and inspiration.
Chapter 4:Build the index system of quality of information disclosure in internal control. Accordance with the "compliance, reliability, sufficiency, substance over form" principle of self-evaluation from the company's internal control and accounting firms to two aspects of internal control audit of internal control disclosure quality index set, and through specific quantitative methods-AHP, to build the index system of quality of information disclosure in internal control, then analyze and evaluate the index system.
Chapter 5:Internal control disclosure quality factors. I built the internal control of quality of information disclosure index as a quality of information disclosure of internal control factors are explanatory variables, and from the corporate governance structure and corporate characteristics of both the starting, as far as possible will affect the quality of information disclosure of internal control as possible factors explanatory variables, the use of capital market data to its internal control quality of information disclosure to be verified.
Chapter 6:Internal control quality of information disclosure and corporate performance. This chapter focuses on the perspective from the listed company to test quality of information disclosure and internal control the correlation between corporate performance, which reflects a certain degree of information disclosure of listed companies within the control of the economic consequences. I use Tobin's Q, as a measure of corporate performance of the indicator were established through the model to explore the explanatory variables and the relationship between the explanatory variables.
Chapter 7:Optimizing the quality of information disclosure of internal control system reconstruction. Chinese listed companies for disclosure of internal control status of low quality, consideration of internal control quality of information disclosure, and economic consequences of factors, from government regulators, industry supervision, corporate self-regulation gradually made three perfect information disclosure system of internal control, improve corporate quality of information disclosure of internal control system arrangement and the corresponding research proposals.
Chapter 8:Conclusion and Outlook. Analysis of the full text of this chapter, the results of a comprehensive and summarized, combined with the quality of our internal control disclosure status, proposed to improve the quality of internal control disclosure policy recommendations, the last of this paper, the shortcomings of the research process are described and proposed future direction for further research.
In summary, this internal control of listed companies by the quality of information disclosure, focusing on analysis of the quality of information disclosure of internal control status and factors and the relationship between corporate performance through improved information disclosure of listed companies internal control mechanisms to improve corporate quality of information disclosure of internal control, and increase information transparency of capital markets, promote efficient allocation of resources and reasonable flow to establish a more sound, healthy and sustainable development of capital markets, which will reform the capital market theory and the construction of certain significance and practical value.
引文
[1][美]COSO,方红星、王宏译.企业风险管理——整合框架[M].大连：东北财经大学出版社,2005.
[2][美]COSO制定,张宜霞译.企业风险管理——应用技术[M].大连：东北财经大学出版社,2005.
[3][美]Steven J. Root,付涛等译.超越COSO:加强公司治理的内部控制[M].北京：清华大学出版社,2004.
[4][美]达摩达尔古扎拉蒂著,林少宫译.计量经济学(第三版)[M].北京：中国人民大学出版社,2006.
[5][美]罗伯特、平狄克等著,钱小军等译。计量经济模型与经济预测[M].北京：机械工业出版社,2005.
[6][美]罗伯特著,刘霄仑译.SOA与内部审计新规则[J].中国时代经济出版社,2007(1).
[7][美]罗斯瓦茨、杰罗尔德、齐默尔曼著,陈少华、黄世忠、陈光、陈箭深译.实证会计理论[M].大连：东北财经大学出版社,2000.
[8][美]史蒂文鲁特著,刘霄仓主译.超越COSO:强化公司治理的内部控制[M].北京：中信出版社,2004.
[9]财政部、证监会、审计署、银监会、保监会联合制定.《企业内部控制基本规范》[M].北京：立信会计出版社,2010.
[10]财政部、证监会、审计署、银监会、保监会联合制定.《企业内部控制配套指引》[M].北京：立信会计出版社,2010.
[11]蔡吉甫.我国上市公司内部控制信息披露的实证研究[J].审计与经济研究,2005,(3)85-88.
[12]蔡祥、李志文、张为国.中国实证会计研究述评[J].中国会计与财务研究,2003(2)：155-183.13.曹荣湘.强制披露与证券立法[M].北京：社科文献出版社,2005.
[13]陈共荣、刘燕.内部控制信息披露的市场反应[J].系统工程,2007(10)：40-45.
[14]陈关亭、李姝.中美内部控制评审准则比较[J].审计研究,2002(5)：32-37.
[15]陈关亭、杨芳.上市公司内部控制报告的调查研究[J].审计理论与实践,2003(7)：24-27.
[16]陈关亭、张少华.论上市公司内部控制的披露及其审核[J].审计研究,2003(6)：34-38.
[17]陈蕾.内部控制有效性的强制披露述评[J].财会月刊,2005(12)：46-47.
[18]程新生.公司治理、内部控制、组织结构互动关系研究[J].会计研究,2004(4)：14-18.
[19]程新生.企业内部控制[M].北京：高等教育出版社,2008,1.
[20]崔学刚.公司治理机制对公司透明度的影响——来自中国上市公司的经验数据[J].会计研究,2008(8)：72-80.
[21]戴新华、张强.我国上市银行内部控制信息披露的国际借鉴与路径选择[J].金融论坛,2006(8)：53-58.
[22]方春生、王立彦等.SOX法案、内控制度与财务信息可靠性——基于中国石化第一手数据的调查研究[J].审计研究,2008(1)：45-52.
[23]方红星、孙翯.强制披露规则下的内部控制信息披露——基于沪市上市公司2006年年报的实证研究[J].财经问题研究,2007(7)：67-73.
[24]方红星.内部控制审计与组织效率[J].会计研究,2002(7)：41-44.
[25]封思贤.公司业绩与自愿性信息披露的实证研究[J].经济问题探索,2005(6)：89-93.
[26]冯均科.不同产权结构下内部控制效率的研究[J].中国工业经济,2001(8)：28-33.
[27]何风平.上市公司内部控制信息披露的监管[J].中国管理信息化,2007(3)：56-57.
[28]胡为民.内部控制与企业风险管理[M].北京：电子工业出版社,2007,4.
[29]蒋尧明.上市公司会计信息虚假陈述民事责任研究[M].北京：中国财政经济出版社,2006,12.
[30]李连华.我国内部控制研究的思想主线及其演变：1985-2005[J].会计研究,2007(3)：71-78.
[31]李明.中国证券市场会计监管论[M].北京：经济科学出版社,2007,3.
[32]李明辉、何海、马夕奎.中国上市公司内部控制信息披露状况分析[J].审计研究,2003(1)：38-43.
[33]李明辉、张艳.上市公司内部控制审计若干问题之探讨[J].审计与经济研究,2010(3),38—47.
[34]李荣、吴益兵.美国财务呈报内部控制审计报告及其比较[J].财会通讯,2005(8)：94-95.
[35]李享.我国内部控制信息披露政策演进评析[J].财会月刊,2007(12)：66-68.
[36]李豫湘、付秀明、彭聪.中国公司治理与自愿信息披露的实证分析[J].重庆大学学报,2004(12)：142-145.
[37]刘明辉、张宜霞.内部控制的经济学思考[J].会计研究,2002,(8)：54-56.
[38]刘秋明.我国上市公司内部控制信息披露的问题及改进[J].证券市场导报, 2002(6)：38-43.
[39]路小红.信息不对称理论及实例[J].情报理论与实践,2000,23(5)：337-339.
[40]马志娟.公司治理和上市公司内部控制信息披露[J].现代管理科学,2006(10)：42-44.
[41]缪艳娟.英美上市公司内控信息披露制度对我国的启示[J].会计研究,2007(9)：67-73.
[42]潘秀丽.企业内部控制研究[M].北京：中国财政经济出版社,2005,6.
[43]潘琰.内部控制[M].北京：高等教育出版社,2008,7.
[44]乔旭东、孙美华、巫升柱.中国上市公司内部治理结构影响自愿披露水平的实证分析[J].财经论丛,2007(1)：89-96.
[45]乔旭东.上市公司会计信息披露与公司治理结构的互动一种框架分析[J].会计研究,2003(5)：46-49.
[46]秦冬梅.上市公司年度报告内部控制信息披露探讨[J].财会通讯(学术版),2007(11)：45-48.
[47]裘宗舜.企业内部控制与会计信息质量的关系研究[J].财会通讯,2005(5)：16-17.
[48]日本企业会计审议会发布,李玉环译.日本内部控制评价与审计准则[J].,东北财经大学出版社,2007(10).
[49]沈洪涛.公司特征与公司社会责任信息披露——来自中国上市公司的经验证据[J].会计研究,2007(3)：9-16.
[50]沈艺峰.我国中小企业投资者法律保护历史实践的实证研究[J].经济研究,2004(9)：90-100.
[51]上海证券交易所研究中心.《中国公司治理报告：透明度与信息披露》[M].上海：复旦大学出版社,2008年.
[52]汤立斌.信息披露违规上市公司特征的实证分析[J].统计研究,2004(5)：30-32.
[53]唐予华、李明辉.内部会计控制与会计信息质量研究[M],北京：中国财政经济出版社,2003,12.
[54]王力军.上市公司代理问题、投资者保护与公司价值[M].北京：经济科学出版社,2007,10.
[55]王雄元、沈维成.上市公司控制结构与信息披露[J].证券市场导报,2008(4)：63-69.
[56]王咏梅.上市公司财务信息自愿披露指数实证研究[J]证券市场导报,2003(9)：45-49.
[57]王跃堂.不完全披露假说与信息披露的监管[J].经济学研究,2004(4)：77-79.
[58]巫升柱.中国上市公司年度报告自愿披露影响因素的实证分析[J].当代财经,2007(8)：121-124.
[59]吴淑现、柏杰.董事长与总经理两职的分离与合一—中国上市公司实证分析[J].经济研究,1998(8)：21-28.
[60]吴水澎、陈汉文、邵贤弟.企业内部控制理论的发展与启示[J]会计研究,2000(5)：2-8.
[61]向凯.董事会效率对自愿性信息披露影响的实证研究[J].中南财经政法大学学报,2006(5)：126-132.
[62]向凯.公司治理结构与会计信息披露：一个理论分析框架[J].财政研究,2006(8)：24-27.
[63]肖华芳、袁建国.上市公司自愿性信息披露程度与公司特征的实证研究[J].财会月刊(理论),2007(4)：2-5.
[64]谢清喜.中国上市公司信息披露的有效性研究[M].北京：中国农业大学出版社,2006,9.
[65]阎达五、杨有红.内部控制框架的构建[J].会计研究,2001(2)：9-14.
[66]阎金鄂、陈关亭.内部控制评价[M].北京：中国人民大学出版社,1998,7.
[67]杨小舟.公司治理、内部控制与企业风险管理[M].北京：中国财政经济出版社,2006,12.
[68]杨雄胜、李翔、邱冠华.中国内部控制的社会认同度研究[J].会计研究,2007(8)：60-67.
[69]杨有红、汪薇.2006年沪市公司内部控制信息披露研究[J].会计研究,2008(3)：35-43.
[70]杨玉风.内部控制信息披露：国内外文献综述[J].审计研究,2007(4)：74-78.
[71]殷枫.上市公司自愿性信息披露和盈余业绩关系研究[J].财会通讯,2006(3)：3-5.
[72]殷枫.公司治理结构和自愿性信息披露关系的实证研究[J].审计与经济研究,2006(2)：88-92.
[73]友联时骏管理顾问编著.企业内部控制和风险管理—《萨班斯—奥克斯利法案》释义[M].上海：复旦大学出版社,2005.
[74]詹姆斯·托宾.货币、信贷与资本[M].大连：东北财经大学出版社,2000.
[75]中华会计学会.财务报告编制和披露内部控制[M].大连：大连出版社,2010.
[76]中华会计学会.企业内部控制自我评价与审计[M].大连：大连出版社,2010.
[77]张大勇.托宾Q理论、估值体系重构与并购行为新特征[J].西北农林科技大学学报 (社会科学版),2009(11)：60-66.
[78]张立民、钱华、李敏仪.内部控制信息披露的现状与改进——来自我国ST上市公司的数据分析[J].审计研究,2003(5)：10-15.
[79]张琳丽.论中国上市公司内部控制的对外披露问题[J].中洲大学学报,2007(2)：21-23.
[80]张维迎.公有制经济中的委托人——代理人关系理论分析和政策含义[J].经济研究,1995(4)：10-20.
[81]张先治、张晓东.基于投资者需求的上市公司内部控制实证分析[J].会计研究,2004(12)：55-61.
[82]张宜霞、舒惠好.内部控制国际比较研究[M].北京：中国财政经济出版社,2006,3.
[83]张宗新、张晓荣.上市公司自愿性信息披露行为有效吗?——基于1998-2003年中国证券市场的检验[J].经济学,2005(4)：369-386.
[84]张宗新、朱伟弊.信息披露增加能够提升公司价值吗——基于声誉投资模型的公司价值分析及中国股市证据[D].复旦大学金融研究所,2004.
[85]张宗新.上市公司信息披露质量与投资者保护研究[M].北京：中国金融出版社,2009.
[86]钟伟强、张天西.公司治理状况对自愿性披露水平的影响[J].中南财经政法大学学报,2006(1)：62-72.
[87]周勤业、王啸.美国内部控制信息披露的发展及其借鉴[J].会计研究2005(2)：24-31.
[88]周勤业.上市公司内部控制信息披露监管研究[J].立信会计学院学报,2008(3)
[89]周勤业、吴益兵.沪市上市公司2007年内部控制报告分析[J].上海证券报,2008(12).
[90]Aboody, D.& Kasznik, R. CEO stock options awards and the timing of corporate voluntary disclosures[J].Journal of Accounting and Economics,2000,(29):73-100.
[91]Ahmed, K.& Nicholls,D. The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries:the case of Bangladesh [J]. International Journal of Accounting,1994,4(29):62-77.
[92]Altamuro Jennifer, Beatty.Anne. Do Internal Control Reforms Improve Earnings Quality? [R].Working paper, SSRN,2006.
[93]Ashbaugh-Skaife, H., D. Collins and W. Kinney. The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits [R].McCombs Research Paper Series No. ACC-02-05, (2).2006.
[94]Ashbaugh-Skaife, H., D. Collins, W. Kinney and LaFond, R. The Effect of Internal Control Deficiencies on Firm Risk and Cost of Equity Capital[R]. Working paper, SSRN,2006.
[95]Chung, Kee H And Stephen Pru Itt.A simple approximation of Tobin'Q [J]. Financial Management.1994.23(3):70-74.
[96]Bartlettand C. The Corporate report and the private shareholder:lee and twenty years [J].The British Accounting Review,1997,29(3):245-264.
[97]Beasley, M.S. An Empirical Analysis of the Relation between Board of Director Composition and Financial Statement Fraud [J].The Accounting Review,1996 (10):443-465.
[98]Beaver. W:, Perspectives on Recent Capital Market Research [J].The Accounting Review.2002. Vol.77 No.2:453-474.
[99]Bedard, Jean. Sarbanes Oxley Internal Control Requirements and Earnings Quality[R]. Working paper, SSRN.2006.
[100]Beneish, M., Billings, M. and Hodder. L.D. Internal Control Weaknesses and Information Uncertainty [R]. Working paper, SSRN,2006.
[101]Botosan, C.& Plumlee, M. A Re-examination of Disclosure level and the Expected Cost of Equity Capital [JJ.The Accounting Review,2002, (40):21-40.
[102]Bryan. S., and S. Liken. Characteristics of Firms with Material Weaknesses in Internal Control:An Assessment of Section 404 of Sarbanes Oxley[R]. Working paper, SSRN.2005.
[103]Bushman, R., Smith, A.,. Financial Accounting Information and Corporate Governance [J]. Journal of Accounting and Economics,2001, Vol.32:237-333.
[104]Chen J. P., Charles, P.& Jaggi B. L. The Association between independent non-executive directors of family control and disclosures [J] Journal of Accounting Public Policy,2000,13(1):16-37.
[105]Coe, C.K. Ellis. C. Internal Control in State, Local, and Nonprofit Agencies [J]. Public Budgeting and Finance,1991,11(3):56-63.
[106]Colbert, Janet L. Reporting on Internal Control:A Business Opportunity for Accountants [J].The National Public Accountant,1995, Washington 40(4), Issue.4: 26.
[107]Costigan, Michael L. Are SEC Disclosures Worth The Cost? [J].Management Accounting,1989, Vol.71 (10), Issue.4:36-39.
[108]Cowen, S. L.& Parker, L. The impact of corporate characteristics on social responsibility disclosure:a typology and frequency-based analysis [J].Accounting, Organizations and Society.1987 (12):111-122.
[109]Craswell. A.T.& Taylors, S. Discretionary Disclosure of Reserves by Oil and Gas Companies:An Economic Analysis [J] Journal of Business Finance and Accounting, 1992,19(2):295-308.
[110]Darrough, M.N. and N.M. Stoughton. Financial Disclosure Policy in an Entry Game [J] Journal of Accounting and Economics,1990, (1):219-243.
[111]Darrough. M. Disclosure policy and competition:Cournot vs. Bertrand [J].The Accounting Review,1993.68.534-562.
[112]De Franco, Gus., Guan, Yuyan. and Lu, Ha. The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures[R]. Working paper, SSRN, 2005.
[113]DeAngelo, L. E. Auditor Size and Audit Quality [J] Journal of Accounting& Economics,1981.3(3):183-199.
[114]DeAngelo, L. Managerial competition, information costs and corporate governance: The use of accounting performance measures in proxy contests [J] Journal of Accounting and Economics,1988.7(10):3-37.
[115]Dorothy A. McMullen, and K. Ragahunandan, D V Rama. Internal Control Reports and Financial Reporting Problems[J].Accounting Horizons,1996.10(4):67-75.
[116]Doyle J, Ge.W. and McVay. S. Accruals Quality and Internal Control over Financial Reporting [J].Accounting Review,2007, Vol.82, Issue 5:1141-1170.
[117]Doyle.J, Ge.W, and McVay. S. Determinants of Weaknesses in Internal Control over Financial Reporting [J]Journal of Accounting and Economics,2007, Vol.44: 193-223.
[118]Emanuels. Jim, Leeuwen. Oscar van. van Praag. Bart J and Wallage. Philip. Abnormal Returns around Disclosure of Problems in "Internal Control over Financial Reporting" [R]. Working paper, SSRN,2005.
[119]Ettredge, Michael L., Li, Chan and Sun, Lili. The Impact of Internal Control Quality on Audit Delay in the SOX Era[R]. Working paper, SSRN,2006.
[120]Fama, Eugene F. Agency Problems and the Theory of the Firm[J] Journal of Political Economy,1980. (88):288-307.
[121]Fama. Eugene.and M. Jensen. Separation of Ownership and Control [J]. Journal of law and Economics,1983,Vol.26:301-325.
[122]FASB. Improving business reporting:Insights into enhancing voluntary disclosures [R].Financial Accounting Standard Board.2001.
[123]Forker. Corporate governance and disclosure quality [J].Accounting and Business Research,1992, (22):111-124.
[124]Ge.W, and McVay. S. The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act [J]. Accounting Horizons,2005,19(9):137-158.
[125]Gerald K. C.& Sidney J.Cz Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore [J].The International Journal of Accounting,2002(37): 247-265.
[126]Gigler, F. Self-enforcing voluntary disclosures [J].Journal of Accounting Research, 1994, (32):224-241.
[127]Grossman, Sanford, and Hart, Oliver. The Costs and Benefits of Ownership:A theory of vertical and lateral integration[J].Journal of Political Economy,1996,(94): 691-719.
[128]Hammersley. J., Myers. Linda. A., Shakespeare. C. Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002 [J]. Review of Accounting Studies,2008, Vol.13:141-165.
[129]Healy, P.& Palepu, K. Information asymmetry, corporate disclosure, and the capital markets:a review of the empirical disclosure literature [J].Journal of Accounting and Economics,2001, (31):405-440.
[130]Healy, P., Palepu, K.. Information Asymmetry, Corporate Disclosure, and the Capital Markets:A Review of the Empirical Disclosure Literature [J]. Journal of Accounting and Economics,2001, Vol.31:405-440.
[131]Heather M. H. An analysis of the demand for reporting on internal control [J].Accounting Horizons,2000,14:325-341.
[132]Hermalin, Benjamin E., and Weisbach, Michael S. Endogenously Chosen Boards of Directors and Their Monitoring of the CEO [J]. The American Economic Review, 1998.88:96-118.
[133]Hermanson. Heather M. An Analysis of the Demand for Reporting on Internal Control [J].Accounting Horizons,2000,14(9):325-341.
[134]Ittner, C. and D. Larker. Are Non-financial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction[J] Journal of Accounting Research,1998,36:1-35.
[135]Ittner, C. and D. Larker. Assessing Empirical Research in Managerial Accounting:A Value-based Management Perspective [J] Journal of Accounting & Economics,2001, (December) 32:349-410.
[136]Jan R. Heier, Michael T.Dugan and David L. Savers, A Century of Debate for Internal Controls and their Assessment:a Study of Reactive Evolution [J]. Accounting History,2005,10(11), No.3:39-70.
[137]Jensen, M. C.& Meckling, W. H. Theory of the firm:Managerial behavior, agency costs and ownership structure [J]Journal of Financial Economics,1976, 3(4):305-360.
[138]John C. Coffee, Jr. Market Failure and the Economic Case for a Mandatory Disclosure System [J].Virginia Law Review,1984, Vol.70 (4):50-717.
[139]Kelley, Thomas P. The COSO Report:Challenge and counterchallenge [J] Journal of Accountancy.1993,175(2):10-19.
[140]Krishnan.J. Audit Committee Quality and Internal Control:An Empirical Analysis [J]. The Accounting Review,2005, (80):649-675.
[141]Lang M. and R. Lundholm. Corporate Disclosure Policy and Analysts Behavior [J].The Accounting Review,1996,(10):467-492.
[142]Lang, M.& Lundholm, R. Voluntary disclosure during equity offerings:reducing information asymmetry or hyping the stock [M].Ann Arbor:University of Michigan. 1997:221-223.
[143]Leuz C. and R. Verrecchia. The Economic Consequences of Increased Disclosure[J] Journal of Accounting Research,2000,(38):91-124.
[144]Li, H., M. Pincus, and S. Olhoft Rego. Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 [R]. Working paper, SSRN,2006.
[145]Liao, J., Welsch, H.& Stoica, M. Organizational Absorptive Capacity and Responsiveness:An Empirical Investigation of Growth-Oriented SMEs [J].Entrepreneurship:Theory& Practice,2003,28(1):63-85.
[146]Lightle, Susan S, Willis. David M. Requiring Reports on Internal Controls:The pros and cons Ohio[J].CPA Journal 1995, Columbus,54(10):16-21.
[147]McMullen. Dorothy A., Ragahunandan, K., Rama, D V. Internal Control Reports and Financial Reporting Problems[J].Accounting Horizons,1996, Vol.10 (4):67-75.
[148]McMullen, R.& Rama. T. Internal control reports and financial reporting problems [J],Accounting Horizons,1996,10(4):67-75.
[149]Meek, G K... Roberts C.B.& Gray S.J. Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations [J].Journal of International Business Studies,1995, Third Quarter:555-572.
[150]Myers, S., Majluf, N. Corporate financing and investment decisions when firms have information that investors do not have [J].Journal of Financial Economics,1984,13: 187-222.
[151]Noe, C. Voluntary disclosures and insider transactions [J] Journal of Accounting and Economics.1999. (27):305-327.
[152]Ogneva, M., Subramanyam. K.R. and Raghunandan, K. Internal Control Weakness and Cost of Equity:Evidence from SOX Section 404 Disclosures[R]. Working paper, SSRN.2006.
[153]Olusegun, R. S.&. Kamal, N. Firm-Specific Determinants of the Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hong Kong [J].Journal of Accounting and Public Policy,1995, 14(31):351-368.
[154]O'Reilly-Allen Margaret. McMullen, Dorothy. Internal Control Reporting and Users' Perceptions of Financial Statement Reliability [J].American Business Review,2002, (January):100-107.
[155]O'Reilly-Allen. Margaret. The COSO Report [J]. Pennsylvania CPA Journal,1995, 66(8):28-32.
[156]Penman.S. An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts [J]. Journal of Accounting Research,1980, (Spring):132-160.
[157]Piotroski, J. The impact of reported segment information on market expectations and stock prices [M].Chicago:University of Chicago,1999b:112-132.
[158]Raghunandan, K, Rama, D V. Management Reports after COSO [J].The Internal Auditor,1994,51(8):54-60.
[159]Rajan, Raghuram G, and Zingales, Luigi. The Governance of the new Enterprise [R]. Working paper, University of Chicago,1998.
[160]Rezaee, Z., and P. K. Jain. The Sarbanes-Oxley Act of 2002 and Security Market Behavior:Early Evidence[R]. Working paper, SSRN,2006.
[161]Rezaee. Zabihollah. Implementing the COSO[J]. Report Management Accounting, 1994,76(7):35-38.
[162]Richard A. Lambert, Christian Leuz and Robert E. Verrecchia. Accounting Information, Disclosure, and the Cost of Capital [R]. Working paper, Wharton Financial Institutions Center,2005.
[163]Schuetze, Walter P. Reporting by Independent Auditors on Internal Controls [J].The CPA Journal.1993,63 (9):40-44.
[164]Scott, W.. Financial Accounting Theory (Third Edition)[M]. Prentice-Hall, Toronto,2004. Shleifer, A., Vishny, R.. A Survey of Corporate Governance [J]. Journal of Finance,1997, Vol.52, No.2 (6):737-783.
[165]Simon S. M.& Kar Shun Wong. A study of the relation between corporate governance structures and the extent of voluntary disclosure [J] Journal of international Accounting Auditing & Taxation,2001, (10):139-156.
[166]Skinner, D. Earnings disclosures and stockholder lawsuits [J].Journal of Accounting and Economics,1997, (23):249-283.
[167]Skinner, D. Why firms voluntarily disclose bad news [J].Journal of Accounting Research,1994, (32):38-61.
[168]Solomon, Morton B., Cooper, Joe R.. Reporting on Internal Control:The SEC's Proposed Rules [J]. Journal of Accountancy,1990,169(7):56-62.
[169]Steven J. Root. Beyond COSO:Internal Control to Enhance Corporate Governance [M].New York:Whey,1998.
[170]Trueman B. Why do Managers Voluntarily Release Earnings Forecasts? [J] Journal of Accounting and Economics,1986, (8):53-72.
[171]Vafeas, N. Board Meeting Frequency and Firm Performance [J]. Journal of Financial Economics,1999, Vol.53:113-142.
[172]Verrecchia, R. E. Disclosure and cost of capital:A discussion [J]Journal of Accounting and Economics,1999,1(26):271-283.
[173]Wagenhoefer, A. Voluntary disclosure with a strategic opponent [J] Journal of Accounting and Economics,1990,12(4):341-363.
[174]Wallace, R. S., Naser, K.& Mora, A. The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain [J].Accounting and Business Research,1994,25(97):41-53.
[175]Wallace, Wanda A, White, G Thomas. Reporting on Internal Control [J].The Internal Auditor,1994.51(8):38-40.
[176]Wanda A Wallace. Internal Control Reporting-950 Negative Responses [J].The CPA Journal,1981,51(1):33-38.
[177]Wanda A. Wallace Internal Control Reporting Practices in the Municipal Sector [J].The Accounting Review.1981.56(3):666-689.
[178]Watts, R.. Zimmerman. J.. Positive Accounting Theory [M]. Prentice-Hall, Englewood Cliffs,1986.
[179]Watts, R.. Zimmerman. J.. Positive Accounting Theory:A Ten Year Perspective [J]. The Accounting Review,1990, (65):131-156.
[180]Welker, M. Disclosure policy, information asymmetry and liquidity in equity market [J].Contemporary Accounting Research,1995, (spring):801-827.
[2][美]COSO制定,张宜霞译.企业风险管理——应用技术[M].大连：东北财经大学出版社,2005.
[3][美]Steven J. Root,付涛等译.超越COSO:加强公司治理的内部控制[M].北京：清华大学出版社,2004.
[4][美]达摩达尔古扎拉蒂著,林少宫译.计量经济学(第三版)[M].北京：中国人民大学出版社,2006.
[5][美]罗伯特、平狄克等著,钱小军等译。计量经济模型与经济预测[M].北京：机械工业出版社,2005.
[6][美]罗伯特著,刘霄仑译.SOA与内部审计新规则[J].中国时代经济出版社,2007(1).
[7][美]罗斯瓦茨、杰罗尔德、齐默尔曼著,陈少华、黄世忠、陈光、陈箭深译.实证会计理论[M].大连：东北财经大学出版社,2000.
[8][美]史蒂文鲁特著,刘霄仓主译.超越COSO:强化公司治理的内部控制[M].北京：中信出版社,2004.
[9]财政部、证监会、审计署、银监会、保监会联合制定.《企业内部控制基本规范》[M].北京：立信会计出版社,2010.
[10]财政部、证监会、审计署、银监会、保监会联合制定.《企业内部控制配套指引》[M].北京：立信会计出版社,2010.
[11]蔡吉甫.我国上市公司内部控制信息披露的实证研究[J].审计与经济研究,2005,(3)85-88.
[12]蔡祥、李志文、张为国.中国实证会计研究述评[J].中国会计与财务研究,2003(2)：155-183.13.曹荣湘.强制披露与证券立法[M].北京：社科文献出版社,2005.
[13]陈共荣、刘燕.内部控制信息披露的市场反应[J].系统工程,2007(10)：40-45.
[14]陈关亭、李姝.中美内部控制评审准则比较[J].审计研究,2002(5)：32-37.
[15]陈关亭、杨芳.上市公司内部控制报告的调查研究[J].审计理论与实践,2003(7)：24-27.
[16]陈关亭、张少华.论上市公司内部控制的披露及其审核[J].审计研究,2003(6)：34-38.
[17]陈蕾.内部控制有效性的强制披露述评[J].财会月刊,2005(12)：46-47.
[18]程新生.公司治理、内部控制、组织结构互动关系研究[J].会计研究,2004(4)：14-18.
[19]程新生.企业内部控制[M].北京：高等教育出版社,2008,1.
[20]崔学刚.公司治理机制对公司透明度的影响——来自中国上市公司的经验数据[J].会计研究,2008(8)：72-80.
[21]戴新华、张强.我国上市银行内部控制信息披露的国际借鉴与路径选择[J].金融论坛,2006(8)：53-58.
[22]方春生、王立彦等.SOX法案、内控制度与财务信息可靠性——基于中国石化第一手数据的调查研究[J].审计研究,2008(1)：45-52.
[23]方红星、孙翯.强制披露规则下的内部控制信息披露——基于沪市上市公司2006年年报的实证研究[J].财经问题研究,2007(7)：67-73.
[24]方红星.内部控制审计与组织效率[J].会计研究,2002(7)：41-44.
[25]封思贤.公司业绩与自愿性信息披露的实证研究[J].经济问题探索,2005(6)：89-93.
[26]冯均科.不同产权结构下内部控制效率的研究[J].中国工业经济,2001(8)：28-33.
[27]何风平.上市公司内部控制信息披露的监管[J].中国管理信息化,2007(3)：56-57.
[28]胡为民.内部控制与企业风险管理[M].北京：电子工业出版社,2007,4.
[29]蒋尧明.上市公司会计信息虚假陈述民事责任研究[M].北京：中国财政经济出版社,2006,12.
[30]李连华.我国内部控制研究的思想主线及其演变：1985-2005[J].会计研究,2007(3)：71-78.
[31]李明.中国证券市场会计监管论[M].北京：经济科学出版社,2007,3.
[32]李明辉、何海、马夕奎.中国上市公司内部控制信息披露状况分析[J].审计研究,2003(1)：38-43.
[33]李明辉、张艳.上市公司内部控制审计若干问题之探讨[J].审计与经济研究,2010(3),38—47.
[34]李荣、吴益兵.美国财务呈报内部控制审计报告及其比较[J].财会通讯,2005(8)：94-95.
[35]李享.我国内部控制信息披露政策演进评析[J].财会月刊,2007(12)：66-68.
[36]李豫湘、付秀明、彭聪.中国公司治理与自愿信息披露的实证分析[J].重庆大学学报,2004(12)：142-145.
[37]刘明辉、张宜霞.内部控制的经济学思考[J].会计研究,2002,(8)：54-56.
[38]刘秋明.我国上市公司内部控制信息披露的问题及改进[J].证券市场导报, 2002(6)：38-43.
[39]路小红.信息不对称理论及实例[J].情报理论与实践,2000,23(5)：337-339.
[40]马志娟.公司治理和上市公司内部控制信息披露[J].现代管理科学,2006(10)：42-44.
[41]缪艳娟.英美上市公司内控信息披露制度对我国的启示[J].会计研究,2007(9)：67-73.
[42]潘秀丽.企业内部控制研究[M].北京：中国财政经济出版社,2005,6.
[43]潘琰.内部控制[M].北京：高等教育出版社,2008,7.
[44]乔旭东、孙美华、巫升柱.中国上市公司内部治理结构影响自愿披露水平的实证分析[J].财经论丛,2007(1)：89-96.
[45]乔旭东.上市公司会计信息披露与公司治理结构的互动一种框架分析[J].会计研究,2003(5)：46-49.
[46]秦冬梅.上市公司年度报告内部控制信息披露探讨[J].财会通讯(学术版),2007(11)：45-48.
[47]裘宗舜.企业内部控制与会计信息质量的关系研究[J].财会通讯,2005(5)：16-17.
[48]日本企业会计审议会发布,李玉环译.日本内部控制评价与审计准则[J].,东北财经大学出版社,2007(10).
[49]沈洪涛.公司特征与公司社会责任信息披露——来自中国上市公司的经验证据[J].会计研究,2007(3)：9-16.
[50]沈艺峰.我国中小企业投资者法律保护历史实践的实证研究[J].经济研究,2004(9)：90-100.
[51]上海证券交易所研究中心.《中国公司治理报告：透明度与信息披露》[M].上海：复旦大学出版社,2008年.
[52]汤立斌.信息披露违规上市公司特征的实证分析[J].统计研究,2004(5)：30-32.
[53]唐予华、李明辉.内部会计控制与会计信息质量研究[M],北京：中国财政经济出版社,2003,12.
[54]王力军.上市公司代理问题、投资者保护与公司价值[M].北京：经济科学出版社,2007,10.
[55]王雄元、沈维成.上市公司控制结构与信息披露[J].证券市场导报,2008(4)：63-69.
[56]王咏梅.上市公司财务信息自愿披露指数实证研究[J]证券市场导报,2003(9)：45-49.
[57]王跃堂.不完全披露假说与信息披露的监管[J].经济学研究,2004(4)：77-79.
[58]巫升柱.中国上市公司年度报告自愿披露影响因素的实证分析[J].当代财经,2007(8)：121-124.
[59]吴淑现、柏杰.董事长与总经理两职的分离与合一—中国上市公司实证分析[J].经济研究,1998(8)：21-28.
[60]吴水澎、陈汉文、邵贤弟.企业内部控制理论的发展与启示[J]会计研究,2000(5)：2-8.
[61]向凯.董事会效率对自愿性信息披露影响的实证研究[J].中南财经政法大学学报,2006(5)：126-132.
[62]向凯.公司治理结构与会计信息披露：一个理论分析框架[J].财政研究,2006(8)：24-27.
[63]肖华芳、袁建国.上市公司自愿性信息披露程度与公司特征的实证研究[J].财会月刊(理论),2007(4)：2-5.
[64]谢清喜.中国上市公司信息披露的有效性研究[M].北京：中国农业大学出版社,2006,9.
[65]阎达五、杨有红.内部控制框架的构建[J].会计研究,2001(2)：9-14.
[66]阎金鄂、陈关亭.内部控制评价[M].北京：中国人民大学出版社,1998,7.
[67]杨小舟.公司治理、内部控制与企业风险管理[M].北京：中国财政经济出版社,2006,12.
[68]杨雄胜、李翔、邱冠华.中国内部控制的社会认同度研究[J].会计研究,2007(8)：60-67.
[69]杨有红、汪薇.2006年沪市公司内部控制信息披露研究[J].会计研究,2008(3)：35-43.
[70]杨玉风.内部控制信息披露：国内外文献综述[J].审计研究,2007(4)：74-78.
[71]殷枫.上市公司自愿性信息披露和盈余业绩关系研究[J].财会通讯,2006(3)：3-5.
[72]殷枫.公司治理结构和自愿性信息披露关系的实证研究[J].审计与经济研究,2006(2)：88-92.
[73]友联时骏管理顾问编著.企业内部控制和风险管理—《萨班斯—奥克斯利法案》释义[M].上海：复旦大学出版社,2005.
[74]詹姆斯·托宾.货币、信贷与资本[M].大连：东北财经大学出版社,2000.
[75]中华会计学会.财务报告编制和披露内部控制[M].大连：大连出版社,2010.
[76]中华会计学会.企业内部控制自我评价与审计[M].大连：大连出版社,2010.
[77]张大勇.托宾Q理论、估值体系重构与并购行为新特征[J].西北农林科技大学学报 (社会科学版),2009(11)：60-66.
[78]张立民、钱华、李敏仪.内部控制信息披露的现状与改进——来自我国ST上市公司的数据分析[J].审计研究,2003(5)：10-15.
[79]张琳丽.论中国上市公司内部控制的对外披露问题[J].中洲大学学报,2007(2)：21-23.
[80]张维迎.公有制经济中的委托人——代理人关系理论分析和政策含义[J].经济研究,1995(4)：10-20.
[81]张先治、张晓东.基于投资者需求的上市公司内部控制实证分析[J].会计研究,2004(12)：55-61.
[82]张宜霞、舒惠好.内部控制国际比较研究[M].北京：中国财政经济出版社,2006,3.
[83]张宗新、张晓荣.上市公司自愿性信息披露行为有效吗?——基于1998-2003年中国证券市场的检验[J].经济学,2005(4)：369-386.
[84]张宗新、朱伟弊.信息披露增加能够提升公司价值吗——基于声誉投资模型的公司价值分析及中国股市证据[D].复旦大学金融研究所,2004.
[85]张宗新.上市公司信息披露质量与投资者保护研究[M].北京：中国金融出版社,2009.
[86]钟伟强、张天西.公司治理状况对自愿性披露水平的影响[J].中南财经政法大学学报,2006(1)：62-72.
[87]周勤业、王啸.美国内部控制信息披露的发展及其借鉴[J].会计研究2005(2)：24-31.
[88]周勤业.上市公司内部控制信息披露监管研究[J].立信会计学院学报,2008(3)
[89]周勤业、吴益兵.沪市上市公司2007年内部控制报告分析[J].上海证券报,2008(12).
[90]Aboody, D.& Kasznik, R. CEO stock options awards and the timing of corporate voluntary disclosures[J].Journal of Accounting and Economics,2000,(29):73-100.
[91]Ahmed, K.& Nicholls,D. The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries:the case of Bangladesh [J]. International Journal of Accounting,1994,4(29):62-77.
[92]Altamuro Jennifer, Beatty.Anne. Do Internal Control Reforms Improve Earnings Quality? [R].Working paper, SSRN,2006.
[93]Ashbaugh-Skaife, H., D. Collins and W. Kinney. The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits [R].McCombs Research Paper Series No. ACC-02-05, (2).2006.
[94]Ashbaugh-Skaife, H., D. Collins, W. Kinney and LaFond, R. The Effect of Internal Control Deficiencies on Firm Risk and Cost of Equity Capital[R]. Working paper, SSRN,2006.
[95]Chung, Kee H And Stephen Pru Itt.A simple approximation of Tobin'Q [J]. Financial Management.1994.23(3):70-74.
[96]Bartlettand C. The Corporate report and the private shareholder:lee and twenty years [J].The British Accounting Review,1997,29(3):245-264.
[97]Beasley, M.S. An Empirical Analysis of the Relation between Board of Director Composition and Financial Statement Fraud [J].The Accounting Review,1996 (10):443-465.
[98]Beaver. W:, Perspectives on Recent Capital Market Research [J].The Accounting Review.2002. Vol.77 No.2:453-474.
[99]Bedard, Jean. Sarbanes Oxley Internal Control Requirements and Earnings Quality[R]. Working paper, SSRN.2006.
[100]Beneish, M., Billings, M. and Hodder. L.D. Internal Control Weaknesses and Information Uncertainty [R]. Working paper, SSRN,2006.
[101]Botosan, C.& Plumlee, M. A Re-examination of Disclosure level and the Expected Cost of Equity Capital [JJ.The Accounting Review,2002, (40):21-40.
[102]Bryan. S., and S. Liken. Characteristics of Firms with Material Weaknesses in Internal Control:An Assessment of Section 404 of Sarbanes Oxley[R]. Working paper, SSRN.2005.
[103]Bushman, R., Smith, A.,. Financial Accounting Information and Corporate Governance [J]. Journal of Accounting and Economics,2001, Vol.32:237-333.
[104]Chen J. P., Charles, P.& Jaggi B. L. The Association between independent non-executive directors of family control and disclosures [J] Journal of Accounting Public Policy,2000,13(1):16-37.
[105]Coe, C.K. Ellis. C. Internal Control in State, Local, and Nonprofit Agencies [J]. Public Budgeting and Finance,1991,11(3):56-63.
[106]Colbert, Janet L. Reporting on Internal Control:A Business Opportunity for Accountants [J].The National Public Accountant,1995, Washington 40(4), Issue.4: 26.
[107]Costigan, Michael L. Are SEC Disclosures Worth The Cost? [J].Management Accounting,1989, Vol.71 (10), Issue.4:36-39.
[108]Cowen, S. L.& Parker, L. The impact of corporate characteristics on social responsibility disclosure:a typology and frequency-based analysis [J].Accounting, Organizations and Society.1987 (12):111-122.
[109]Craswell. A.T.& Taylors, S. Discretionary Disclosure of Reserves by Oil and Gas Companies:An Economic Analysis [J] Journal of Business Finance and Accounting, 1992,19(2):295-308.
[110]Darrough, M.N. and N.M. Stoughton. Financial Disclosure Policy in an Entry Game [J] Journal of Accounting and Economics,1990, (1):219-243.
[111]Darrough. M. Disclosure policy and competition:Cournot vs. Bertrand [J].The Accounting Review,1993.68.534-562.
[112]De Franco, Gus., Guan, Yuyan. and Lu, Ha. The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures[R]. Working paper, SSRN, 2005.
[113]DeAngelo, L. E. Auditor Size and Audit Quality [J] Journal of Accounting& Economics,1981.3(3):183-199.
[114]DeAngelo, L. Managerial competition, information costs and corporate governance: The use of accounting performance measures in proxy contests [J] Journal of Accounting and Economics,1988.7(10):3-37.
[115]Dorothy A. McMullen, and K. Ragahunandan, D V Rama. Internal Control Reports and Financial Reporting Problems[J].Accounting Horizons,1996.10(4):67-75.
[116]Doyle J, Ge.W. and McVay. S. Accruals Quality and Internal Control over Financial Reporting [J].Accounting Review,2007, Vol.82, Issue 5:1141-1170.
[117]Doyle.J, Ge.W, and McVay. S. Determinants of Weaknesses in Internal Control over Financial Reporting [J]Journal of Accounting and Economics,2007, Vol.44: 193-223.
[118]Emanuels. Jim, Leeuwen. Oscar van. van Praag. Bart J and Wallage. Philip. Abnormal Returns around Disclosure of Problems in "Internal Control over Financial Reporting" [R]. Working paper, SSRN,2005.
[119]Ettredge, Michael L., Li, Chan and Sun, Lili. The Impact of Internal Control Quality on Audit Delay in the SOX Era[R]. Working paper, SSRN,2006.
[120]Fama, Eugene F. Agency Problems and the Theory of the Firm[J] Journal of Political Economy,1980. (88):288-307.
[121]Fama. Eugene.and M. Jensen. Separation of Ownership and Control [J]. Journal of law and Economics,1983,Vol.26:301-325.
[122]FASB. Improving business reporting:Insights into enhancing voluntary disclosures [R].Financial Accounting Standard Board.2001.
[123]Forker. Corporate governance and disclosure quality [J].Accounting and Business Research,1992, (22):111-124.
[124]Ge.W, and McVay. S. The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act [J]. Accounting Horizons,2005,19(9):137-158.
[125]Gerald K. C.& Sidney J.Cz Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore [J].The International Journal of Accounting,2002(37): 247-265.
[126]Gigler, F. Self-enforcing voluntary disclosures [J].Journal of Accounting Research, 1994, (32):224-241.
[127]Grossman, Sanford, and Hart, Oliver. The Costs and Benefits of Ownership:A theory of vertical and lateral integration[J].Journal of Political Economy,1996,(94): 691-719.
[128]Hammersley. J., Myers. Linda. A., Shakespeare. C. Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002 [J]. Review of Accounting Studies,2008, Vol.13:141-165.
[129]Healy, P.& Palepu, K. Information asymmetry, corporate disclosure, and the capital markets:a review of the empirical disclosure literature [J].Journal of Accounting and Economics,2001, (31):405-440.
[130]Healy, P., Palepu, K.. Information Asymmetry, Corporate Disclosure, and the Capital Markets:A Review of the Empirical Disclosure Literature [J]. Journal of Accounting and Economics,2001, Vol.31:405-440.
[131]Heather M. H. An analysis of the demand for reporting on internal control [J].Accounting Horizons,2000,14:325-341.
[132]Hermalin, Benjamin E., and Weisbach, Michael S. Endogenously Chosen Boards of Directors and Their Monitoring of the CEO [J]. The American Economic Review, 1998.88:96-118.
[133]Hermanson. Heather M. An Analysis of the Demand for Reporting on Internal Control [J].Accounting Horizons,2000,14(9):325-341.
[134]Ittner, C. and D. Larker. Are Non-financial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction[J] Journal of Accounting Research,1998,36:1-35.
[135]Ittner, C. and D. Larker. Assessing Empirical Research in Managerial Accounting:A Value-based Management Perspective [J] Journal of Accounting & Economics,2001, (December) 32:349-410.
[136]Jan R. Heier, Michael T.Dugan and David L. Savers, A Century of Debate for Internal Controls and their Assessment:a Study of Reactive Evolution [J]. Accounting History,2005,10(11), No.3:39-70.
[137]Jensen, M. C.& Meckling, W. H. Theory of the firm:Managerial behavior, agency costs and ownership structure [J]Journal of Financial Economics,1976, 3(4):305-360.
[138]John C. Coffee, Jr. Market Failure and the Economic Case for a Mandatory Disclosure System [J].Virginia Law Review,1984, Vol.70 (4):50-717.
[139]Kelley, Thomas P. The COSO Report:Challenge and counterchallenge [J] Journal of Accountancy.1993,175(2):10-19.
[140]Krishnan.J. Audit Committee Quality and Internal Control:An Empirical Analysis [J]. The Accounting Review,2005, (80):649-675.
[141]Lang M. and R. Lundholm. Corporate Disclosure Policy and Analysts Behavior [J].The Accounting Review,1996,(10):467-492.
[142]Lang, M.& Lundholm, R. Voluntary disclosure during equity offerings:reducing information asymmetry or hyping the stock [M].Ann Arbor:University of Michigan. 1997:221-223.
[143]Leuz C. and R. Verrecchia. The Economic Consequences of Increased Disclosure[J] Journal of Accounting Research,2000,(38):91-124.
[144]Li, H., M. Pincus, and S. Olhoft Rego. Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 [R]. Working paper, SSRN,2006.
[145]Liao, J., Welsch, H.& Stoica, M. Organizational Absorptive Capacity and Responsiveness:An Empirical Investigation of Growth-Oriented SMEs [J].Entrepreneurship:Theory& Practice,2003,28(1):63-85.
[146]Lightle, Susan S, Willis. David M. Requiring Reports on Internal Controls:The pros and cons Ohio[J].CPA Journal 1995, Columbus,54(10):16-21.
[147]McMullen. Dorothy A., Ragahunandan, K., Rama, D V. Internal Control Reports and Financial Reporting Problems[J].Accounting Horizons,1996, Vol.10 (4):67-75.
[148]McMullen, R.& Rama. T. Internal control reports and financial reporting problems [J],Accounting Horizons,1996,10(4):67-75.
[149]Meek, G K... Roberts C.B.& Gray S.J. Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations [J].Journal of International Business Studies,1995, Third Quarter:555-572.
[150]Myers, S., Majluf, N. Corporate financing and investment decisions when firms have information that investors do not have [J].Journal of Financial Economics,1984,13: 187-222.
[151]Noe, C. Voluntary disclosures and insider transactions [J] Journal of Accounting and Economics.1999. (27):305-327.
[152]Ogneva, M., Subramanyam. K.R. and Raghunandan, K. Internal Control Weakness and Cost of Equity:Evidence from SOX Section 404 Disclosures[R]. Working paper, SSRN.2006.
[153]Olusegun, R. S.&. Kamal, N. Firm-Specific Determinants of the Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hong Kong [J].Journal of Accounting and Public Policy,1995, 14(31):351-368.
[154]O'Reilly-Allen Margaret. McMullen, Dorothy. Internal Control Reporting and Users' Perceptions of Financial Statement Reliability [J].American Business Review,2002, (January):100-107.
[155]O'Reilly-Allen. Margaret. The COSO Report [J]. Pennsylvania CPA Journal,1995, 66(8):28-32.
[156]Penman.S. An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts [J]. Journal of Accounting Research,1980, (Spring):132-160.
[157]Piotroski, J. The impact of reported segment information on market expectations and stock prices [M].Chicago:University of Chicago,1999b:112-132.
[158]Raghunandan, K, Rama, D V. Management Reports after COSO [J].The Internal Auditor,1994,51(8):54-60.
[159]Rajan, Raghuram G, and Zingales, Luigi. The Governance of the new Enterprise [R]. Working paper, University of Chicago,1998.
[160]Rezaee, Z., and P. K. Jain. The Sarbanes-Oxley Act of 2002 and Security Market Behavior:Early Evidence[R]. Working paper, SSRN,2006.
[161]Rezaee. Zabihollah. Implementing the COSO[J]. Report Management Accounting, 1994,76(7):35-38.
[162]Richard A. Lambert, Christian Leuz and Robert E. Verrecchia. Accounting Information, Disclosure, and the Cost of Capital [R]. Working paper, Wharton Financial Institutions Center,2005.
[163]Schuetze, Walter P. Reporting by Independent Auditors on Internal Controls [J].The CPA Journal.1993,63 (9):40-44.
[164]Scott, W.. Financial Accounting Theory (Third Edition)[M]. Prentice-Hall, Toronto,2004. Shleifer, A., Vishny, R.. A Survey of Corporate Governance [J]. Journal of Finance,1997, Vol.52, No.2 (6):737-783.
[165]Simon S. M.& Kar Shun Wong. A study of the relation between corporate governance structures and the extent of voluntary disclosure [J] Journal of international Accounting Auditing & Taxation,2001, (10):139-156.
[166]Skinner, D. Earnings disclosures and stockholder lawsuits [J].Journal of Accounting and Economics,1997, (23):249-283.
[167]Skinner, D. Why firms voluntarily disclose bad news [J].Journal of Accounting Research,1994, (32):38-61.
[168]Solomon, Morton B., Cooper, Joe R.. Reporting on Internal Control:The SEC's Proposed Rules [J]. Journal of Accountancy,1990,169(7):56-62.
[169]Steven J. Root. Beyond COSO:Internal Control to Enhance Corporate Governance [M].New York:Whey,1998.
[170]Trueman B. Why do Managers Voluntarily Release Earnings Forecasts? [J] Journal of Accounting and Economics,1986, (8):53-72.
[171]Vafeas, N. Board Meeting Frequency and Firm Performance [J]. Journal of Financial Economics,1999, Vol.53:113-142.
[172]Verrecchia, R. E. Disclosure and cost of capital:A discussion [J]Journal of Accounting and Economics,1999,1(26):271-283.
[173]Wagenhoefer, A. Voluntary disclosure with a strategic opponent [J] Journal of Accounting and Economics,1990,12(4):341-363.
[174]Wallace, R. S., Naser, K.& Mora, A. The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain [J].Accounting and Business Research,1994,25(97):41-53.
[175]Wallace, Wanda A, White, G Thomas. Reporting on Internal Control [J].The Internal Auditor,1994.51(8):38-40.
[176]Wanda A Wallace. Internal Control Reporting-950 Negative Responses [J].The CPA Journal,1981,51(1):33-38.
[177]Wanda A. Wallace Internal Control Reporting Practices in the Municipal Sector [J].The Accounting Review.1981.56(3):666-689.
[178]Watts, R.. Zimmerman. J.. Positive Accounting Theory [M]. Prentice-Hall, Englewood Cliffs,1986.
[179]Watts, R.. Zimmerman. J.. Positive Accounting Theory:A Ten Year Perspective [J]. The Accounting Review,1990, (65):131-156.
[180]Welker, M. Disclosure policy, information asymmetry and liquidity in equity market [J].Contemporary Accounting Research,1995, (spring):801-827.
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |