内部控制的影响因素及经济后果研究——国外内部控制实证文献评述

被引：22

作者：

林斌

李万福

王林坚

舒伟

机构：

[1] 中山大学管理学院

来源：

井冈山大学学报(社会科学版) | 2010年 / 31卷 / 03期

关键词：

SOX法案; 内部控制; 影响因素; 经济后果; 实证研究;

D O I：

暂无

中图分类号：

F275 [企业财务管理];

学科分类号：

1202 ; 120202 ;

摘要：

SOX法案颁布后,针对内部控制的研究成为一个热点,仅以世界上被广泛认可的三本顶尖会计学术杂志(Top Three)为例,近几年就发表了30多篇这方面的高质量学术论文。这些文献,从影响因素和经济后果两个方面来分析内部控制的实证研究成果,期望能为我国理论界开展内部控制的实证研究,为实务界认识内部控制,继而建立、健全和有效实施内部控制提供帮助。

引用

页码：46 / 55+62 +62

页数：11

共 13 条

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