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Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems
16 references·16 citing·36 second hopsampled
Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems (2008)Economic Incentives for Voluntary Reporti…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…Enterprise risk management: An empirical analysis of factors associated with the extent of implementation (2005)Enterprise risk management: A…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Law and Finance (1998)Law and FinanceDisclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Economics, Organization and Management. (1993)Economics, Organization and M…Measures of Personality and Social Psychological Attitudes (1991)Measures of Personality and S…Reliability of Nominal Data Based on Qualitative Judgments (1989)Reliability of Nominal Data B…Management ownership and market valuation (1988)Management ownership and mark…Positive Accounting Theory (1985)Positive Accounting TheoryDifferential Information and Security Market Equilibrium (1985)Differential Information and …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Hierarchical Control and Optimum Firm Size (1967)Hierarchical Control and Opti…Can government subsidies improve innovation performance? Evidence from Chinese listed companies (2022)Can government subsidies impr…The influence of qualified foreign institutional investors on internal control quality: Evidence from China (2021)The influence of qualified fo…Corporate governance and risk disclosure quality: Tunisian evidence (2019)Corporate governance and risk…CEO financial background and internal control weaknesses (2019)CEO financial background and …Risk reporting: A review of the literature and implications for future research✩ (2018)Risk reporting: A review of t…Internal control in accounting research: A review (2018)Internal control in accountin…Corporate governance and risk reporting: Indian evidence (2017)Corporate governance and risk…Risk disclosure, cost of capital and bank performance (2016)Risk disclosure, cost of capi…The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets (2015)The value relevance of risk d…The association between risk disclosure and firm characteristics: a meta-analysis (2014)The association between risk …CEO Characteristics and Internal Control Quality (2013)CEO Characteristics and Inter…A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions (2012)A Post-SOX Examination of Fac…The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting (2011)The Impact of Enterprise Reso…Risk‐related disclosures by non‐finance companies (2011)Risk‐related disclosures by n…Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics (2011)Risk-related disclosures by n…Corporate Risk Reporting: A Content Analysis of Narrative Risk Disclosures in Prospectuses (2008)Corporate Risk Reporting: A C…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)A Coefficient of Agreement for Nominal Scales (1960)The Measurement of Observer Agreement for Categorical Data (1977)A Paradigm for Developing Better Measures of Marketing Constructs (1979)Rethinking validity and reliability in content analysis (1999)Validation Guidelines for IS Positivist Research (2004)Word of mouth communication within online communities: Conceptualizing the online social network (2007)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)An Integrative Model Of Organizational Trust (1995)Political Science and the Three New Institutionalisms (1996)Upper Echelons Theory: An Update (2007)Political conservatism as motivated social cognition. (2003)How Many Interviews Are Enough? (2005)Grit: Perseverance and passion for long-term goals. (2007)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Law and Finance17,902 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1993Economics, Organization and Management.4,644 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1991Measures of Personality and Social Psychological Attitudes3,217 cited
  • 1989Reliability of Nominal Data Based on Qualitative Judgments1,575 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 1967Hierarchical Control and Optimum Firm Size1,050 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 1985Differential Information and Security Market Equilibrium928 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2005Enterprise risk management: An empirical analysis of factors associated with the extent of implementation785 cited
  • Cited by

    • 2018Internal control in accounting research: A review237 cited
    • 2011Risk‐related disclosures by non‐finance companies186 cited
    • 2008Corporate Risk Reporting: A Content Analysis of Narrative Risk Disclosures in Prospectuses169 cited
    • 2018Risk reporting: A review of the literature and implications for future research✩166 cited
    • 2011Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics161 cited
    • 2011The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting154 cited
    • 2017Corporate governance and risk reporting: Indian evidence153 cited
    • 2014The association between risk disclosure and firm characteristics: a meta-analysis136 cited
    • 2012A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions131 cited
    • 2021The influence of qualified foreign institutional investors on internal control quality: Evidence from China128 cited
    • 2013CEO Characteristics and Internal Control Quality116 cited
    • 2019Corporate governance and risk disclosure quality: Tunisian evidence115 cited
    • 2022Can government subsidies improve innovation performance? Evidence from Chinese listed companies114 cited
    • 2015The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets111 cited
    • 2019CEO financial background and internal control weaknesses111 cited
    • 2016Risk disclosure, cost of capital and bank performance103 cited