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萨班斯—奥克斯利法案颁布后,与内部控制相关的研究成为学术界的热点。本文通过回顾国内外内部控制缺陷领域实证研究的相关文献,将该领域文献归纳为两大类:其一为内部控制缺陷披露的影响因素,其二为内部控制缺陷的经济后果,并评述和展望了现有文献,以期为学者更为深入地探究此类问题提供参考。
After the Sarbanes-Oxley Act was promulgated, the research related to internal control has become a hot spot in academia. By reviewing relevant literature of empirical research in the field of internal control deficiencies at home and abroad, this paper summarizes the literature in this field into two categories: one is the influencing factor of internal control deficiencies, the other is the economic consequences of internal control deficiencies, and reviews and prospects The existing literature, with a view to scholars for more in-depth exploration of such issues provide a reference.