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Does the Presence of an Internal Control Audit Affect Firm Operational Efficiency?*
16 references·1 citing·48 second hopsampled
Does the Presence of an Internal Control Audit Affect Firm Operational Efficiency?* (2021)Does the Presence of an Internal Control …Technological Innovation, Resource Allocation, and Growth* (2017)Technological Innovation, Res…A review of archival auditing research (2014)A review of archival auditing…Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Does Investment Efficiency Im…Technological Innovation, Resource Allocation and Growth (2012)Technological Innovation, Res…Tolerance for Failure and Corporate Innovation (2011)Tolerance for Failure and Cor…Quantifying Managerial Ability: A New Measure and Validity Tests (2011)Quantifying Managerial Abilit…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Internal control and management guidance (2009)Internal control and manageme…The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…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…Auditor choice and the cost of debt capital for newly public firms (2004)Auditor choice and the cost o…Agency costs and innovation (1989)Agency costs and innovationDoes digital finance foster corporate innovation? Evidence from China (2025)Does digital finance foster c…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)Specification Tests in Econometrics (1978)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Markets and Hierarchies: Analysis and Antitrust Implications. 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(2020)Artificial intelligence, firm growth, and product innovation (2023)Firm‐Level Climate Change Exposure (2023)Management ownership and market valuation (1988)The structure and governance of venture-capital organizations (1990)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Do financing constraints matter for R&D? (2012)Financial development and innovation: Cross-country evidence (2013)Does banking competition affect innovation? (2014)Measuring the efficiency of decision making units (1978)Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis (1984)CEO Ability and Management Earnings Forecasts * (2011)Managerial Ability and Earnings Quality (2012)Does CSR matter in times of crisis? Evidence from the COVID-19 pandemic (2021)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)
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References

  • 2014A review of archival auditing research3,184 cited
  • 2017Technological Innovation, Resource Allocation, and Growth*2,445 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2011Quantifying Managerial Ability: A New Measure and Validity Tests1,899 cited
  • 1989Agency costs and innovation1,675 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2011Tolerance for Failure and Corporate Innovation1,002 cited
  • 2004Auditor choice and the cost of debt capital for newly public firms997 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 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
  • 2012Technological Innovation, Resource Allocation and Growth750 cited
  • 2009Internal control and management guidance

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678 cited
  • 2013Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?660 cited
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    • 2025Does digital finance foster corporate innovation? Evidence from China23 cited