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Information Content of Internal Control Weaknesses: The Evidence from Japan
16 references·0 citing·46 second hopsampled
Information Content of Internal Control Weaknesses: The Evidence from Japan (2014)Information Content of Internal Control W…The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…Internal Control Weaknesses and Information Uncertainty (2008)Internal Control Weaknesses a…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 (2007)Market reactions to the discl…Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures (2007)Internal Control Weakness and…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Law and Finance (1998)Law and FinanceThe Determinants of Banking Crises: Evidence from Developed and Developing Countries† (1997)The Determinants of Banking C…Event Studies in Economics and Finance (1997)Event Studies in Economics an…Contagious Currency Crises (1996)Contagious Currency CrisesThe association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets (1994)The association between audit…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…The role of audits and audit quality in valuing new issues (1991)The role of audits and audit …Auditor Reputation and the Pricing of Initial Public Offerings. (1989)Auditor Reputation and the Pr…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The theory and practice of econometrics (1986)The impact of improved auditor independence on audit market concentration in China (1999)Herd Behaviour and Cascading in Capital Markets: a Review and Synthesis (2003)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)A Model of Balance-of-Payments Crises (1979)Bank Runs, Deposit Insurance, and Liquidity (1983)No Contagion, Only Interdependence: Measuring Stock Market Co-movements (1999)The Twin Crises: The Causes of Banking and Balance-of-Payments Problems (1999)Contagion: Understanding How It Spreads (2000)Emerging markets finance (2003)Auditor size and audit quality (1981)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The arbitrage theory of capital asset pricing (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Stock Market Liberalization, Economic Reform, and Emerging Market Equity Prices (2000)Introductory Econometrics for Finance (2008)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Internal control and management guidance (2009)Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Voluntary environmental disclosure quality and firm value: Further evidence (2015)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)
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References

  • 1998Law and Finance17,902 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997Event Studies in Economics and Finance4,623 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 1996Contagious Currency Crises959 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 1989Auditor Reputation and the Pricing of Initial Public Offerings.634 cited
  • 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002541 cited
  • 1991The role of audits and audit quality in valuing new issues484 cited
  • 2008Internal Control Weaknesses and Information Uncertainty466 cited
  • 2007Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures438 cited
  • 1994

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The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets
220 cited
  • 1997The Determinants of Banking Crises: Evidence from Developed and Developing Countries†132 cited
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