[1] LOBO G, WANG C, YU X, ZHAO Y. Material weakness in internal controls and stock price crash risk[J]. Journal of Accounting, Auditing & Finance, 2020, 35(1): 106-138.
[2] 宫义飞. 内部控制缺陷及整改对股价崩盘风险的影响[J]. 中南财经政法大学学报, 2020, (1): 37-45.doi:10.3969/j.issn.1003-5230.2020.01.004
[3] 夏常源, 贾凡胜. 控股股东股权质押与股价崩盘: “实际伤害”还是“情绪宣泄”[J]. 南开管理评论, 2019, 22(5): 165-177.doi:10.3969/j.issn.1008-3448.2019.05.015
[4] 易志高, 李心丹, 潘子成, 茅宁. 公司高管减持同伴效应与股价崩盘风险研究[J]. 经济研究, 2019, 54(11): 54-70.
[5] 吴伟荣, 李晶晶. 注册会计师超长累计任期与股价崩盘风险研究[J]. 管理学报, 2019, 16(7): 1097-1106.doi:10.3969/j.issn.1672-884x.2019.07.017
[6] XU N, JIANG X, CHAN K C, et al. Analyst herding and stock price crash risk: evidence from China[J]. Journal of International Financial Management & Accounting, 2017, 28(3): 88-107.
[7] 李沁洋, 许年行. 资本市场对外开放与股价崩盘风险: 来自沪港通的证据[J]. 管理科学学报, 2019, 22(8): 108-126.doi:10.3969/j.issn.1007-9807.2019.08.009
[8] LIANG Q, LI D, GAO W. Ultimate ownership, crash risk, and split share structure reform in China[J]. Journal of Banking and Finance, 2020, 113(6): 66-87.
[9] 李昊洋, 程小可, 郑立东. 投资者情绪对股价崩盘风险的影响研究[J]. 软科学, 2017, 31(7): 98-102.
[10] ALTAMURO J, BEATTY A. How does internal control regulation affect financial reporting?[J]. Journal of Accounting and Economics, 2010, 49(1): 58-74.
[11] FENG M, LI C, MCVAY S E, et al. Does ineffective internal control over financial reporting affect a firm's operations? evidence from firms' inventory management[J]. The Accounting Review, 2015, (2): 529-557.
[12] 孙自愿, 王玲, 李秀枝, 等. 研发投入与企业绩效的动态关系研究: 基于内部控制有效性的调节效应[J]. 软科学, 2019, 33(7): 51-57.
[13] KIM J B, YEUNG I, ZHOU J. Stock price crash risk and internal control weakness: presence vs. disclosure effect[J]. Accounting & Finance, 2019, 59(2): 1197-1233.
[14] BEDARD J C, GRAHAM L. Detection and severity classifications of sarbanes-oxley section 404 internal control deficiencies[J]. The Accounting Review, 2011, 86(3): 825-855.doi:10.2308/accr.00000036
[15] Jin L, Myers S C. R2平方? around the world: new theory and new tests[J]. Journal of Financial Economics, 2006, 79(2): 257-292.doi:10.1016/j.jfineco.2004.11.003
[16] 方红星, 陈作华. 高质量内部控制能有效应对特质风险和系统风险吗?[J]. 会计研究, 2015, (4): 70-77+96.doi:10.3969/j.issn.1003-2886.2015.04.010
[17] KOTHARI S P, SHU S, WYSOCKI P D. Do managers withhold bad news?[J]. Journal of Accounting Research, 2009, 47(1): 241-276.doi:10.1111/j.1475-679X.2008.00318.x
[18] DOYLE J T, GE W, MCVAY S. Accruals quality and internal control over financial reporting[J]. The Accounting Review, 2007, 82(5): 1141-1170.doi:10.2308/accr.2007.82.5.1141
[19] HUTTON A P, MARCUS A J, TEHRANIAN H. Opaque financial reports,R2, and crash risk[J]. Journal of Financial Economics, 2009, 94(1): 67-86.doi:10.1016/j.jfineco.2008.10.003
[20] 杨清香, 俞麟, 宋丽. 内部控制信息披露与市场反应研究: 来自中国沪市上市公司的经验证据[J]. 南开管理评论, 2012, 15(1): 123-130.doi:10.3969/j.issn.1008-3448.2012.01.014
[21] GAO X, JIA Y. The role of internal control in the equity issue market: evidence from seasoned equity offerings[J]. Journal of Accounting, Auditing & Finance, 2017, 32(3): 303-328.
[22] CLINTON S B, PINELLO A S, SKAIFE H A. The implications of ineffective internal control and SOX 404 reporting for financial analysts[J]. Journal of Accounting and Public Policy, 2014, 33(4): 303-327.doi:10.1016/j.jaccpubpol.2014.04.005
[23] WILFORD A L. An analysis of multiple consecutive years of material weaknesses in internal control[J]. Accounting Review, 87(6): 2027-2060.
[24] DOYLE J, GE W, MCVAY S. Determinants of weaknesses in internal control over financial reporting[J]. Journal of Accounting and Economics, 2007, 44(1): 193-223.
[25] KE B, LENNOX C S, XIN Q. The effect of China's weak institutional environment on the quality of Big 4 Audits[J]. The Accounting Review, 2015, 90(4): 1591-1619.doi:10.2308/accr-50943
[26] BARON R M, KENNY D A. The moderator-mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations[J]. Journal of Personality and Social Psychology, 1986, 51(6): 1173-1182.doi:10.1037/0022-3514.51.6.1173
Baidu
map