An Examination of Information Disclosure in Internal Control Material Weaknesses and Audit Fees

被引：0
|
作者：
Sheng Changyan [1 ]
机构：
[1] Tianjin Univ Finance & Econ, Tianjin, Peoples R China
来源：
PROCEEDINGS OF THE 7TH EURO-ASIA CONFERENCE ON ENVIRONMENT AND CSR: TOURISM, MICE, HOSPITALITY MANAGEMENT AND EDUCATION SESSION, PT II | 2012年
关键词：
Internal Control; Internal Control Material Weakness; Information Disclosure; Audit Fees;
D O I：
暂无
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
In this paper, the author examines the relationship between information disclosure in internal control material weaknesses and audit fees, by using the data from listed companies in China of 2009 and 2010. For companies having material weaknesses, audit fee increases are lower in comparison with companies without material weakness. We consider the percentage increases in audit fees over prior periods are negatively associated with the existence of material weaknesses in internal control.
引用
收藏
页码：79 / 84
页数：6
相关论文
共 50 条
  • [41] Material Weaknesses in Internal Control in Relation to Derivatives and Hedge Accounting
    Lee, Sang Mook
    Park, Keun Jae
    Song, Hakjoon
    Wang, Li
    [J]. JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, 2018, 29 (03): : 24 - 31
  • [42] National Culture and Internal Control Material Weaknesses Around the World
    Kanagaretnam, Kiridaran
    Lobo, Gerald J.
    Ma, Chen
    Zhou, Jian
    [J]. JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2016, 31 (01): : 28 - 50
  • [43] Early Warnings of SOX 404 Material Weaknesses in Internal Control
    Belina, Hambisa
    V. Rama, Dasaratha
    [J]. CURRENT ISSUES IN AUDITING, 2022, 16 (02): : A1 - A9
  • [44] An Analysis of Multiple Consecutive Years of Material Weaknesses in Internal Control
    Gordon, Lawrence A.
    Wilford, Amanda L.
    [J]. ACCOUNTING REVIEW, 2012, 87 (06): : 2027 - 2060
  • [45] CEO equity incentives and the remediation of material weaknesses in internal control
    Liu, Xuejiao
    Liu, Xiaohong
    [J]. JOURNAL OF BUSINESS FINANCE & ACCOUNTING, 2017, 44 (9-10) : 1338 - 1369
  • [46] Earnings Quality and Voluntary Disclosure of Internal Control Audit Reports
    Wang Mei-ying
    [J]. 2014 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING (ICMSE), 2014, : 1201 - 1207
  • [47] Literature Review on the Disclosure of Internal Control Information
    Bai Yu
    Li Lixia
    [J]. 2018 9TH INTERNATIONAL SYMPOSIUM ON ADVANCED EDUCATION AND MANAGEMENT (ISAEM 2018), 2019, : 190 - 195
  • [48] Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects
    Mojtahedi, Amir
    Zhou, Lina
    [J]. INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS, 2024, 53
  • [49] The Disclosure of Audit Firm Fees in Spain: An Empirical Analysis
    Lopez Gavira, Rosario
    Perez Lopez, Jose Angel
    Romero Garcia, Jose Enrique
    [J]. ESTUDIOS GERENCIALES, 2008, 24 (108) : 79 - 105
  • [50] Information Content of Internal Control Weaknesses: The Evidence from Japan
    Nishizaki, Riku
    Takano, Yudai
    Takeda, Fumiko
    [J]. INTERNATIONAL JOURNAL OF ACCOUNTING, 2014, 49 (01): : 1 - 26
12345