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Equity Incentives and Internal Control Weaknesses
被引:113
作者
:
论文数:
引用数:
h-index:
机构:
Balsam, Steven
[
1
]
Jiang, Wei
论文数:
0
引用数:
0
h-index:
0
机构:
Calif State Univ Fullerton, Fullerton, CA 92634 USA
Temple Univ, Philadelphia, PA 19122 USA
Jiang, Wei
[
2
]
Lu, Bo
论文数:
0
引用数:
0
h-index:
0
机构:
Ohio State Univ, Columbus, OH 43210 USA
Temple Univ, Philadelphia, PA 19122 USA
Lu, Bo
[
3
]
机构
:
[1]
Temple Univ, Philadelphia, PA 19122 USA
[2]
Calif State Univ Fullerton, Fullerton, CA 92634 USA
[3]
Ohio State Univ, Columbus, OH 43210 USA
来源
:
CONTEMPORARY ACCOUNTING RESEARCH
|
2014年
/ 31卷
/ 01期
关键词
:
CONTROL DEFICIENCIES;
CONTRACTING EVIDENCE;
CEO INCENTIVES;
COMPENSATION;
QUALITY;
DETERMINANTS;
IMPACT;
COST;
FRAUD;
BIAS;
D O I
:
10.1111/1911-3846.12018
中图分类号
:
F8 [财政、金融];
学科分类号
:
0202 ;
摘要
:
[No abstract available]
引用
收藏
页码:178 / 201
页数:24
相关论文
共 47 条
[31]
SAMPLE SELECTION BIAS AS A SPECIFICATION ERROR
[J].
HECKMAN, JJ
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HECKMAN, JJ
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ECONOMETRICA,
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[32]
Understanding the determinants of managerial ownership and the link between ownership and performance
[J].
Himmelberg, CP
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0
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Columbia Univ, Grad Sch Business, New York, NY 10027 USA
Himmelberg, CP
;
Hubbard, RG
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0
引用数:
0
h-index:
0
机构:
Columbia Univ, Grad Sch Business, New York, NY 10027 USA
Hubbard, RG
;
Palia, D
论文数:
0
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0
h-index:
0
机构:
Columbia Univ, Grad Sch Business, New York, NY 10027 USA
Palia, D
.
JOURNAL OF FINANCIAL ECONOMICS,
1999,
53
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[33]
Internal Control Material Weaknesses and CFO Compensation
[J].
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Hoitash, Rani
;
Hoitash, Udi
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0
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Northeastern Univ, Boston, MA 02115 USA
Bentley Univ, Waltham, MA 02452 USA
Hoitash, Udi
;
Johnstone, Karla M.
论文数:
0
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0
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0
机构:
Univ Wisconsin Madison, Madison, WI USA
Bentley Univ, Waltham, MA 02452 USA
Johnstone, Karla M.
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CONTEMPORARY ACCOUNTING RESEARCH,
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[34]
Jha R., 2013, J APPL BUSINESS RES, V29, P913
[35]
CFOs and CEOs: Who have the most influence on earnings management?
[J].
Jiang, John
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引用数:
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机构:
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Jiang, John
;
Petroni, Kathy R.
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0
引用数:
0
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0
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Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Petroni, Kathy R.
;
Wang, Isabel Yanyan
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0
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0
机构:
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Wang, Isabel Yanyan
.
JOURNAL OF FINANCIAL ECONOMICS,
2010,
96
(03)
:513
-526
[36]
Managerial Incentives and Corporate Fraud: The Sources of Incentives Matter*
[J].
Johnson, Shane A.
论文数:
0
引用数:
0
h-index:
0
机构:
Texas A&M Univ, College Stn, TX 77843 USA
Texas A&M Univ, College Stn, TX 77843 USA
Johnson, Shane A.
;
Ryan, Harley E., Jr.
论文数:
0
引用数:
0
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0
机构:
Georgia State Univ, Atlanta, GA 30303 USA
Texas A&M Univ, College Stn, TX 77843 USA
Ryan, Harley E., Jr.
;
Tian, Yisong S.
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0
引用数:
0
h-index:
0
机构:
York Univ, N York, ON M3J 1P3, Canada
Texas A&M Univ, College Stn, TX 77843 USA
Tian, Yisong S.
.
REVIEW OF FINANCE,
2009,
13
(01)
:115
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[37]
Agency and corporate investment: The role of executive compensation and corporate governance
[J].
Kang, SH
论文数:
0
引用数:
0
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0
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Univ Houston, Houston, TX 77004 USA
Kang, SH
;
Kumar, P
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0
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0
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0
机构:
Univ Houston, Houston, TX 77004 USA
Univ Houston, Houston, TX 77004 USA
Kumar, P
;
论文数:
引用数:
h-index:
机构:
Lee, H
.
JOURNAL OF BUSINESS,
2006,
79
(03)
:1127
-1147
[38]
Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
[J].
Kim, Jeong-Bon
论文数:
0
引用数:
0
h-index:
0
机构:
City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
Kim, Jeong-Bon
;
Song, Byron Y.
论文数:
0
引用数:
0
h-index:
0
机构:
Concordia Univ, Montreal, PQ, Canada
City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
Song, Byron Y.
;
Zhang, Liandong
论文数:
0
引用数:
0
h-index:
0
机构:
City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
Zhang, Liandong
.
ACCOUNTING REVIEW,
2011,
86
(04)
:1157
-1188
[39]
Audit committee quality and internal control: An empirical analysis
[J].
Krishnan, J
论文数:
0
引用数:
0
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0
机构:
Temple Univ, Philadelphia, PA 19122 USA
Temple Univ, Philadelphia, PA 19122 USA
Krishnan, J
.
ACCOUNTING REVIEW,
2005,
80
(02)
:649
-675
[40]
Selection Models in Accounting Research
[J].
Lennox, Clive S.
论文数:
0
引用数:
0
h-index:
0
机构:
Nanyang Technol Univ, Singapore 639798, Singapore
Nanyang Technol Univ, Singapore 639798, Singapore
Lennox, Clive S.
;
Francis, Jere R.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Missouri, Columbia, MO USA
Nanyang Technol Univ, Singapore 639798, Singapore
Francis, Jere R.
;
Wang, Zitian
论文数:
0
引用数:
0
h-index:
0
机构:
Nanyang Technol Univ, Singapore 639798, Singapore
Nanyang Technol Univ, Singapore 639798, Singapore
Wang, Zitian
.
ACCOUNTING REVIEW,
2012,
87
(02)
:589
-616
←
1
2
3
4
5
→
共 47 条
[31]
SAMPLE SELECTION BIAS AS A SPECIFICATION ERROR
[J].
HECKMAN, JJ
论文数:
0
引用数:
0
h-index:
0
HECKMAN, JJ
.
ECONOMETRICA,
1979,
47
(01)
:153
-161
[32]
Understanding the determinants of managerial ownership and the link between ownership and performance
[J].
Himmelberg, CP
论文数:
0
引用数:
0
h-index:
0
机构:
Columbia Univ, Grad Sch Business, New York, NY 10027 USA
Himmelberg, CP
;
Hubbard, RG
论文数:
0
引用数:
0
h-index:
0
机构:
Columbia Univ, Grad Sch Business, New York, NY 10027 USA
Hubbard, RG
;
Palia, D
论文数:
0
引用数:
0
h-index:
0
机构:
Columbia Univ, Grad Sch Business, New York, NY 10027 USA
Palia, D
.
JOURNAL OF FINANCIAL ECONOMICS,
1999,
53
(03)
:353
-384
[33]
Internal Control Material Weaknesses and CFO Compensation
[J].
论文数:
引用数:
h-index:
机构:
Hoitash, Rani
;
Hoitash, Udi
论文数:
0
引用数:
0
h-index:
0
机构:
Northeastern Univ, Boston, MA 02115 USA
Bentley Univ, Waltham, MA 02452 USA
Hoitash, Udi
;
Johnstone, Karla M.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Wisconsin Madison, Madison, WI USA
Bentley Univ, Waltham, MA 02452 USA
Johnstone, Karla M.
.
CONTEMPORARY ACCOUNTING RESEARCH,
2012,
29
(03)
:768
-+
[34]
Jha R., 2013, J APPL BUSINESS RES, V29, P913
[35]
CFOs and CEOs: Who have the most influence on earnings management?
[J].
Jiang, John
论文数:
0
引用数:
0
h-index:
0
机构:
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Jiang, John
;
Petroni, Kathy R.
论文数:
0
引用数:
0
h-index:
0
机构:
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Petroni, Kathy R.
;
Wang, Isabel Yanyan
论文数:
0
引用数:
0
h-index:
0
机构:
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Michigan State Univ, Eli Broad Coll Business, E Lansing, MI 48824 USA
Wang, Isabel Yanyan
.
JOURNAL OF FINANCIAL ECONOMICS,
2010,
96
(03)
:513
-526
[36]
Managerial Incentives and Corporate Fraud: The Sources of Incentives Matter*
[J].
Johnson, Shane A.
论文数:
0
引用数:
0
h-index:
0
机构:
Texas A&M Univ, College Stn, TX 77843 USA
Texas A&M Univ, College Stn, TX 77843 USA
Johnson, Shane A.
;
Ryan, Harley E., Jr.
论文数:
0
引用数:
0
h-index:
0
机构:
Georgia State Univ, Atlanta, GA 30303 USA
Texas A&M Univ, College Stn, TX 77843 USA
Ryan, Harley E., Jr.
;
Tian, Yisong S.
论文数:
0
引用数:
0
h-index:
0
机构:
York Univ, N York, ON M3J 1P3, Canada
Texas A&M Univ, College Stn, TX 77843 USA
Tian, Yisong S.
.
REVIEW OF FINANCE,
2009,
13
(01)
:115
-145
[37]
Agency and corporate investment: The role of executive compensation and corporate governance
[J].
Kang, SH
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Houston, Houston, TX 77004 USA
Kang, SH
;
Kumar, P
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Houston, Houston, TX 77004 USA
Univ Houston, Houston, TX 77004 USA
Kumar, P
;
论文数:
引用数:
h-index:
机构:
Lee, H
.
JOURNAL OF BUSINESS,
2006,
79
(03)
:1127
-1147
[38]
Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
[J].
Kim, Jeong-Bon
论文数:
0
引用数:
0
h-index:
0
机构:
City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
Kim, Jeong-Bon
;
Song, Byron Y.
论文数:
0
引用数:
0
h-index:
0
机构:
Concordia Univ, Montreal, PQ, Canada
City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
Song, Byron Y.
;
Zhang, Liandong
论文数:
0
引用数:
0
h-index:
0
机构:
City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
Zhang, Liandong
.
ACCOUNTING REVIEW,
2011,
86
(04)
:1157
-1188
[39]
Audit committee quality and internal control: An empirical analysis
[J].
Krishnan, J
论文数:
0
引用数:
0
h-index:
0
机构:
Temple Univ, Philadelphia, PA 19122 USA
Temple Univ, Philadelphia, PA 19122 USA
Krishnan, J
.
ACCOUNTING REVIEW,
2005,
80
(02)
:649
-675
[40]
Selection Models in Accounting Research
[J].
Lennox, Clive S.
论文数:
0
引用数:
0
h-index:
0
机构:
Nanyang Technol Univ, Singapore 639798, Singapore
Nanyang Technol Univ, Singapore 639798, Singapore
Lennox, Clive S.
;
Francis, Jere R.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Missouri, Columbia, MO USA
Nanyang Technol Univ, Singapore 639798, Singapore
Francis, Jere R.
;
Wang, Zitian
论文数:
0
引用数:
0
h-index:
0
机构:
Nanyang Technol Univ, Singapore 639798, Singapore
Nanyang Technol Univ, Singapore 639798, Singapore
Wang, Zitian
.
ACCOUNTING REVIEW,
2012,
87
(02)
:589
-616
←
1
2
3
4
5
→