Angela Liu, Y.-C., Hsu, A.-C., & Li, Y.-Y. (2015). The Effects of the Information Disclosure and Transparency Rankings System on Earnings Management. Journal of Interdisciplinary Mathematics, 18(1–2), 53–87. https://doi.org/10.1080/09720502.2014.932124
Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. R., & LaFond, R. (2008). The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review, 83(1), 217–250. https://doi.org/10.2308/accr.2008.83.1.217
Bell, T. B., & Carcello, J. V. (2000). A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting. AUDITING: A Journal of Practice & Theory, 19(1), 169–184. https://doi.org/10.2308/aud.2000.19.1.169
Blocher, J., Zhang, C. (2016). Who is buying and (not) lending when shorts are selling? Behavioral & Experimental Finance eJournal.
Chan, K. C., Farrell, B., & Lee, P. (2008). Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act. AUDITING: A Journal of Practice & Theory, 27(2), 161–179. https://doi.org/10.2308/aud.2008
Chen, H., Dong, W., Han, H., & Zhou, N. (2013). A Comprehensive and Quantitative Internal Control Index: Construction, Validation, and Impact. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2368000
D’Mello, R., Gao, X., & Jia, Y. (2016). Internal control and internal capital allocation: evidence from internal capital markets of multi-segment firms. Review of Accounting Studies, 22(1), 251–287. https://doi.org/10.1007/s11142-016-9377-8
Dolghi, C. V., & Petreanu, E. G. (2021). Internal audit in the period of economic changes and its role in evaluation of the entity’s internal control. Theoretical characteristics and practical approaches. Problems of Theory and Methodology of Accounting,
Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals Quality and Internal Control over Financial Reporting. The Accounting Review, 82(5), 1141–1170. https://doi.org/10.2308/accr.2007.82.5.1141
Feng, M., Li, C., McVay, S. E., & Skaife, H. (2014). Does Ineffective Internal Control over Financial Reporting affect a Firm’s Operations? Evidence from Firms’ Inventory Management. The Accounting Review, 90(2), 529–557. https://doi.org/10.2308/accr-5090
Francis, B. B., Hasan, I., Hunter, D. M., & Zhu, Y. (2017). Do managerial risk-taking incentives influence firms’ exchange rate exposure? Journal of Corporate Finance, 46, 154–169. https://doi.org/10.1016/j.jcorpfin.2017.06.015
Goh, B. W., & Li, D. (2011). Internal Controls and Conditional Conservatism. The Accounting Review, 86(3), 975–1005. https://doi.org/10.2308/accr.00000041
Hao, D., Qi, G., & Wang, J. (2018). Corporate Social Responsibility, Internal Controls, and Stock Price Crash Risk: The Chinese Stock Market. Sustainability, 10(5), 1675. https://doi.org/10.3390/su10051675
Henk, O. (2020). Internal control through the lens of institutional work: a systematic literature review. Journal of Management Control, 31(3), 239–273. https://doi.org/10.1007/s00187-020-00301-4
Hu, Z., Li, Y., Lin, B., & Kleinman, G. (2022). The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms. Managerial Auditing Journal, 38(3), 288–313. https://doi.org/10.1108/maj-08-
Hutton, A. P., Marcus, A. J., & Tehranian, H. (2009). Opaque financial reports, R2, and crash risk☆. Journal of Financial Economics, 94(1), 67–86. https://doi.org/10.1016/j.jfineco.2008.10.003
Jin, L., & Myers, S. (2006). R2 around the world: New theory and new tests☆. Journal of Financial Economics, 79(2), 257–292. https://doi.org/10.1016/j.jfineco.2004.11.003
Kim, J., Yeung, I., & Zhou, J. (2017). Stock price crash risk and internal control weakness: presence vs. disclosure effect. Accounting & Finance, 59(2), 1197–1233. Portico. https://doi.org/10.1111/acfi.12273
Kinney, W. R., & McDaniel, L. S. (1989). Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics, 11(1), 71–93. https://doi.org/10.1016/0165-4101(89)90014-1
Liu, J.-L., Tsai, C.-C., Su, J.-S., & Huang, Y.-P. (2017). Audit Committee Adoption and Effectiveness on Internal Control Weaknesses. Journal of Economics, Business and Management, 5(7), 261–265. https://doi.org/10.18178/joebm.2017.5.7.523
Ngangbam, H. (2023). Preparation External Auditors’ Evaluation of the Internal Control System in Insurance Companies: An Analytical Study of the Opinions of a Sample of Auditors in Jordan and Algeria. 4th International Conference on Administrative & Fi
Piotroski, J. D., Wong, T. J., & Zhang, T. (2015). Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms. Journal of Accounting Research, 53(2), 405–459. Portico. https://doi.org/10.1111/1475-679x.12071
Rice, S. C., Weber, D. P., & Wu, B. (2014). Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses. The Accounting Review, 90(3), 1169–1200. https://doi.org/10.2308/accr-50974
Sari, D. N., & Darmastuti, D. (2023). Internal control weaknesses: Its relationship with local government characteristics and follow-up on audit results. Jurnal Akuntansi & Auditing Indonesia, 97–105. https://doi.org/10.20885/jaai.vol27.iss1.art10
Schneider, A. Z. (2020). The Effects of Internal Control Problems and Tolerance for Ambiguity on Lending Judgments. Turk Turizm Arastirmalari Dergisi, 2(3), 166–175. https://doi.org/10.26677/tr1010.2020.620
Seyam, CPA, A., & Copper, CPA, B. (2020). Effective Internal Controls for Not-For Profit Entities. International Journal of Business and Applied Social Science, 47–58. https://doi.org/10.33642/ijbass.v6n2p4
Tumimomor, C.A., Saerang, D.P., & Kapojos, P. (2022). Evaluation Of The Implementation Of Government Internal Control Systems On Collection Of Rural And Urban Land And Building Taxes In Southeast Minahasa District. Journal of Governance, Taxation and Audi
Washington, M.M. (2018). Strategies for Improving Profitability Through Effective Internal Controls.
Xue, C., & Ying, Y. (2020). Financial quality, internal control and stock price crash risk. Asia-Pacific Journal of Accounting & Economics, 29(6), 1671–1691. https://doi.org/10.1080/16081625.2020.1754254
Yang, M., Chen, S., Wang, J., & Wang, Y. (2022). Corporate social responsibility and stock price crash risk: does analyst coverage matter? Applied Economics, 55(10), 1045–1061. https://doi.org/10.1080/00036846.2022.2095347
Yin, X. (2023). Disclosure Quality and Risk of Share Price Collapse. Advances in Economics, Management and Political Sciences, 50(1), 295–303. https://doi.org/10.54254/2754-1169/50/20230597
