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題名:Does Internal Control Quality Matter to Employees?
書刊名:中華會計學刊
作者:劉志諒賴淑妙
作者(外文):Liu, Chih-liangLai, Shu-miao
出版日期:2022
卷期:18:2
頁次:頁207-250
主題關鍵詞:員工承諾員工離職率內部控制重大缺失Employee commitmentEmployee turnoverInternal controlMaterial weakness
原始連結:連回原系統網址new window
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  • 點閱點閱:6
期刊論文
1.Hogan, C. E.、Wilkins, M. S.(2008)。Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies?。Contemporary Accounting Research,25(1),219-242。  new window
2.Armstrong, Christopher S.、Jagolinzer, Alan D.、Larcker, David F.(2010)。Chief Executive Officer Equity Incentives and Accounting Irregularities。Journal of Accounting Research,48(2),225-271。  new window
3.Shaw, Jason D.、Duffy, Michelle K.、Johnson, Jonathan L.、Lockhart, Daniel E.(2005)。Turnover, Social Capital Losses, and Performance。Academy of Management Journal,48(4),594-606。  new window
4.Hoitash, R.、Hoitash, U.、Bedard, J. C.(2008)。Internal Controls Quality and Audit Pricing under the Sarbanes-Oxley Act。Auditing: A Journal of Practice and Theory,27(1),105-126。  new window
5.Mayer, Roger C.、Davis, James H.(1999)。The Effect of the Performance Appraisal System on Trust for Management: A Field Quasi-experiment。Journal of Applied Psychology,84(1),123-136。  new window
6.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review,85(4),1163-1189。  new window
7.Bamber, Linda Smith、Jiang, John Xuefeng、Wang, Isabel Yanyan(2010)。What's my style? the influence of top managers on voluntary corporate financial disclosure。The Accounting Review,85(4),1131-1162。  new window
8.Kedia, Simi、Philippon, Thomas(2009)。The Economics of Fraudulent Accounting。Review of Financial Studies,22(6),2169-2199。  new window
9.Hancock, J. I.、Allen, D. G.、Bosco, F. A.、McDaniel, K. R.、Pierce, C. A.(2013)。Meta-analytic review of employee turnover as a predictor of firm performance。Journal of Management,39(3),573-603。  new window
10.Costello, A. M.、Wittenberg-Moerman, R.(2011)。The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports。Journal of Accounting Research,49(1),97-136。  new window
11.Bae, Kee-Hong、Kang, Jun-Koo、Wang, Jin(2011)。Employee treatment and firm leverage: A test of the stakeholder theory of capital structure。Journal of Financial Economics,100(1),130-153。  new window
12.Skaife, Hollis A.、Veenman, David、Wangerin, Daniel(2013)。Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading。Journal of Accounting and Economics,55(1),91-110。  new window
13.Altman, E. I.(1968)。Financial Ratios, Discriminate Analysis and the Prediction of Corporate Bankruptcy。Journal of Finance,23(4),589-609。  new window
14.Dess, Gregory G.、Shaw, Jason D.(2001)。Voluntary Turnover, Social Capital, and Organizational Performance。Academy of Management Review,26(3),446-456。  new window
15.Shaw, Jason D.、Gupta, Nina、Delery, John E.(2005)。Alternative Conceptualizations of the Relationship between Voluntary Turnover and Organizational Performance。Academy of Management Journal,48(1),50-68。  new window
16.Carter, Mary Ellen、Lynch, Luann J.(2004)。The Effect of Stock Option Repricing on Employee Turnover。Journal of Accounting and Economics,37(1),91-112。  new window
17.Cheng, Mei、Dhaliwal, Dan、Zhang, Yuan(2013)。Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?。Journal of Accounting and Economics,56(1),1-18。  new window
18.Feng, Mei、Li, Chan、McVay, Sarah E.、Skaife, Hollis(2015)。Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management。The Accounting Review,90(2),529-557。  new window
19.Kim, Jeong-Bon、Song, Byron Y.、Zhang, Liandong(2011)。Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures。The Accounting Review,86(4),1157-1188。  new window
20.Li, Chan、Sun, Lili、Ettredge, Michael(2010)。Financial Executive Qualifications, Financial Executive Turnover, and Adverse SOX 404 Opinions。Journal of Accounting and Economics,50(1),93-110。  new window
21.Wilde, J. H.(2017)。The deterrent effect of employee whistleblowing on firms' financial misreporting and tax aggressiveness。The Accounting Review,92(5),247-280。  new window
22.Brown, J.、Matsa, D. A.(2016)。Boarding a Sinking Ship? An Investigation of Job Applications to Distressed Firms。Journal of Finance,71(2),507-550。  new window
23.Oyer, P.(2004)。Why Do Firms Use Incentives That Have No Incentive Effects?。Journal of Finance,59(4),1619-1649。  new window
24.Bauer, A. M.、Henderson, D.、Lynch, D. P.(2018)。Supplier internal control quality and the duration of customer-supplier relationships。The Accounting Review,93(3),59-82。  new window
25.Ashbaugh-Skaife, Hollis、Collins, Daniel W.、Kinney, William R.(2007)。The discovery and reporting of internal control deficiencies prior to SOX-mandated audits。Journal of Accounting & Economics,44(1/2),166-192。  new window
26.Beneish, M. D.、Billings, M. B.、Hodder, L. D.(2008)。Internal control weaknesses and information uncertainty。The Accounting Review,83(3),665-703。  new window
27.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Determinants of Weaknesses in Internal Control over Financial Reporting。Journal of Accounting and Economics,44(1/2),193-223。  new window
28.Ge, Weili、McVay, Sarah E.(2005)。The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act。Accounting Horizons,19(3),137-158。  new window
29.Johnstone, Karla、Li, Chan、Rupley, Kathleen Hertz(2011)。Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation。Contemporary Accounting Research,28(1),331-383。  new window
30.Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2009)。The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity。Journal of Accounting Research,47(1),1-43。  new window
31.Dhaliwal, D.、Hogan, C.、Trezevant, R.、Wilkins, M.(2011)。Internal control disclosures, monitoring, and the cost of debt。The Accounting Review,86(4),1131-1156。  new window
32.Feng, Mei、Li, Chan、McVay, Sarah(2009)。Internal Control and Management Guidance。Journal of Accounting and Economics,48(2/3),190-209。  new window
33.Hammersley, Jacqueline S.、Myers, Linda A.、Shakespeare, Catherine(2008)。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。Review of Accounting Studies,13(1),141-165。  new window
34.Altamuro, J.、Beatty, A.(2010)。How does Internal Control Regulation Affect Financial Reporting?。Journal of Accounting and Economics,49(1/2),58-74。  new window
35.Chakravarthy, Jivas、deHaan, Ed、Rajgopal, Shivaram(2014)。Reputation Repair after a Serious Restatement。The Accounting Review,89(4),1329-1363。  new window
36.Cheng, Qiang、Goh, Beng Wee、Kim, Jae B.(2018)。Internal Control and Operational Efficiency。Contemporary Accounting Research,35(2),1102-1139。  new window
37.Guo, Jun、Huang, Pinghsun、Zhang, Yan、Zhou, Nan(2016)。The effect of employee treatment policies on internal control weaknesses and financial restatements。The Accounting Review,91(4),1167-1194。  new window
38.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Accruals quality and internal control over financial Reporting。The Accounting Review,82(5),1141-1170。  new window
39.Sethuraman, M.(2019)。The Effect of Reputation Shocks to Rating Agencies on Corporate Disclosures。The Accounting Review,94(1),299-326。  new window
40.Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2008)。The effect of SOX internal control deficiencies and their remediation on accrual quality。The Accounting Review,83(1),217-250。  new window
41.Ko, Chun-You、Pan, Hunghua、Kuo, Li-Chun、Ko, Yen-Chun(2022)。The association between non-executive compensation and firm performance。Asia-Pacific Journal of Accounting & Economics,29(2),386-401。  new window
42.Gaver, Jennifer J.、Utke, Steven(2019)。Audit quality and specialist tenure。The Accounting Review,94(3),113-147。  new window
43.Rauh, Joshua D.(2006)。Own company stock in defined contribution pension plans: A takeover defense?。Journal of Financial Economics,81(2),379-410。  new window
44.Aldatmaz, S.、Ouimet, P.、van Wesep, E. D.(2018)。The option to quit: The effect of employee stock options on turnover。Journal of Financial Economics,127(1),136-151。  new window
45.Kenny, Phua、Mandy, Tham T.、Chishen, Wei(2018)。Are overconfident CEOs better leaders? Evidence from stakeholder commitments。Journal of Financial Economics,127(3),519-545。  new window
46.Babenko, I.、Sen, R.(2014)。Money left on the table: An analysis of participation in employee stock purchase plans。Review of Financial Studies,27(12),3658-3698。  new window
47.Call, Andrew C.、Campbell, John L.、Dhaliwal, Dan S.、Moon, James R. Jr.(2017)。Employee quality and financial reporting outcomes。Journal of Accounting and Economics,64(1),123-149。  new window
48.Chapman, K.、Miller, G. S.、White, H. D.(2019)。Investor relations and information assimilation。The Accounting Review,94(2),105-131。  new window
49.Edwards, Alexander S.、Hutchens, Michelle、Rego, Sonja O.(2019)。The pricing and performance of supercharged IPOs。The Accounting Review,94(4),245-273。  new window
50.Gao, Xinghua、Jia, Yonghong(2021)。The economic consequences of financial misreporting: Evidence from employee perspective。Journal of Management Accounting Research,33(3),55-76。  new window
51.Hainmueller, Jens(2012)。Entropy balancing for causal effects: A multivariate reweighting method to produce balanced samples in observational studies。Political Analysis,20(1),25-46。  new window
52.Hainmueller, Jens、Xu, Yiqing(2013)。Ebalance: A Stata package for entropy balancing。Journal of Statistical Software,54(7),1-18。  new window
53.Lai, Shu-Miao(2019)。Internal control quality and relationship-specific investments by suppliers and customers。Journal of Business Finance & Accounting,46(9/10),1097-1122。  new window
54.Lai, Shu-Miao、Liu, Chih-Liang、Chen, Sheng-Syan(2020)。Internal control quality and investment efficiency。Accounting Horizons,34(2),125-145。  new window
55.Li, Q.、Lourie, B.、Nekrasov, A.、Shevlin, T.(2022)。Employee turnover and firm performance: Large-sample archival evidence。Management Science,68(8),5667-5683。  new window
56.Maliranta, M.、Nurmi, S.(2019)。Business owners, employees, and firm performance。Small Business Economics,52,111-129。  new window
57.Maksimovic, V.、Titman, S.(1991)。The financial policy and reputation for product Quality。Review of Financial Studies,4(1),175-200。  new window
58.Ouimet, P.、Zarutskie, R.(2014)。Who works for startups? The relation between firm age, employee age, and growth。Journal of Financial Economics,112(3),386-407。  new window
研究報告
1.Baghai, Ramin P.、Silva, Rui C.、Ye, Luofu(2017)。Bankruptcy, Team-specific Human Capital, and Innovation: Evidence from U.S. Inventors。  new window
2.DeFond, Mark L.、Erkens, David H.、Zhang, Jieying(2016)。Does PSM Really Eliminate the Big N Audit Quality Effect?。  new window
圖書
1.Committee of Sponsoring Organizations of the Treadway Commission(2004)。Enterprise risk management: Integrated framework。AICPA。  new window
2.Committee of Sponsoring Organizations(1992)。Internal Control Integrated Framework。AICPA。  new window
3.Cahuc, Pierre、Carcillo, Stéphane、Zylberberg, André(2014)。Labor economics。MIT Press。  new window
單篇論文
1.Zhou, Yuqing,Makridis, Christos(2019)。Financial misconduct and changes in employee satisfaction(3467787)。  new window
 
 
 
 
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