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How does internal control regulation affect financial reporting?. (2010). Beatty, Anne ; Altamuro, Jennifer .
In: Journal of Accounting and Economics.
RePEc:eee:jaecon:v:49:y:2010:i:1-2:p:58-74.

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  2. Social Integrity and Stock Price Crash Risk. (2024). Liu, Jinyang.
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  3. CEO turnover shock and green innovation: Evidence from China. (2024). Feng, Keyou ; Fung, Anna ; Lv, Haixia ; Yu, Lin.
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  4. Party organization embedded and corporate internal control level. (2024). He, Lanlan ; Lyu, Qiao'e, ; Yan, Yongjun.
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  5. Supervision of not-for-profit minority institutional shareholder and the cost of equity: Evidence from a quasi-natural experiment. (2024). Cheng, Hanxiu ; Zhang, Zixi ; Sun, Qian.
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  6. Power play in carbon trading market: How status of executives with R&D background incentives companies’ low-carbon innovation. (2024). Wu, Qingyang.
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  9. Cyber attacks, discretionary loan loss provisions, and banks’ earnings management. (2023). Khalid, S M ; Liu, Suyi ; Jin, Justin.
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  10. Customer information disclosure and corporate financing constraints. (2023). Song, Jianbo ; Shan, Yuan George ; Wang, Xin.
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  11. Does carbon emission of firms matter for Bank loans decision? Evidence from China. (2023). Wu, Haomin ; Tan, Wenhao ; Ren, Yajing ; Ding, Xin.
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  12. Unintended consequences of tax enforcement on corporate innovation: Evidence from a natural experiment in China. (2023). Zhang, Qin ; Weng, Danyan ; Liu, Lihua.
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  14. Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework. (2022). Zhang, Liuzhen ; Su, Wunhong ; Chen, Shuai ; Ge, Chao.
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  17. Observing Enforcement: Evidence from Banking. (2022). Tomy, Rimmy E ; Kleymenova, Anya.
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  19. An Examination of Other?than?temporary Impairments: Evidence from FSP FAS 115?2 and FAS 124?2. (2022). Toksoz, Tuba.
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  21. Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans. (2021). Yi, Lin ; Ranasinghe, Tharindra ; Lobo, Gerald ; Kilic, Emre.
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  22. Product Market Peers in Lending. (2021). Liao, Scott ; Edwards, Alexander ; de Franco, Gus.
    In: Management Science.
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  23. The Role of Internal Control in Firms’ Coping with the Impact of the COVID-19 Pandemic: Evidence from China. (2021). Song, Jianbo ; Zhu, Peiqing.
    In: Sustainability.
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  24. Economic policy uncertainty and corporate tax avoidance: Evidence from China. (2021). Zuo, Haohao ; Xiong, Hao ; Peng, Miaowei ; Hou, Fei ; Shen, Huayu.
    In: Pacific-Basin Finance Journal.
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  25. Does environmental law enforcement matter for financial reporting quality?. (2021). Tan, Jianhua ; Zhang, Xuehui ; Chan, Kam C ; Chen, Yining.
    In: The North American Journal of Economics and Finance.
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  26. Institutional investors and bank governance: An international analysis of bank earnings management. (2021). Yang, Tina ; Wang, Bin ; Moussawi, Rabih ; Miller, Steve M.
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  27. A Two-Stage Model of Decision-Making over Financial Reporting Regimes and Techniques: Analysis and UK Case Studies. (2021). Reid, Gavin C ; Hsu, Yu-Lin.
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  28. Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?. (2021). Hogan, Chris E ; Stuber, Sarah B.
    In: Journal of Accounting Research.
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  29. Economic Policy Uncertainty and Corporate Innovation - Evidence From China. (2021). Hou, Fei ; Liu, Runxin ; Zhang, Man ; Shen, Huayu.
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  30. Internal control through the lens of institutional work: a systematic literature review. (2020). Henk, Oliver.
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  31. The effectiveness of internal control and innovation performance: An intermediary effect based on corporate social responsibility. (2020). Li, Xiao.
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  32. Interactions of Financial Assistance and Financial Reporting Competency: Evidence From Local Government in Papua and West Papua Indonesia. (2020). Ratmono, Dwi ; Rohman, Abdul ; Ramandei, Pilipus ; Ghozali, Imam.
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  33. Watch out for bailout: TARP and bank earnings management. (2020). Liu, Frank Hong ; Jiang, Yuxiang ; Huang, Yichu ; Fan, Yaoyao.
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  34. The impact of regulations on compliance costs, risk-taking, and reporting quality of the EU banks. (2020). Agarwal, Vineet ; Aghanya, Daniel ; Poshakwale, Sunil.
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  35. Does bank transparency benefit from the Volcker Rule?. (2020). Pei, Sha ; Liu, Zhentao.
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  36. Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality. (2019). Omer, Thomas C ; Causholli, Monika ; Bratten, Brian.
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  37. The complexity of bank regulation: audit requirements in the USA. (2019). Sherrer, Larry ; Dahl, Drew .
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  38. Determinants of Board Contribution to Internal Controls and Good Governance: Evidence of Rural Banks in Ghana. (2019). Yao, Peter Lartey ; Jaladi, Santosh Rupa ; Jianguo, DU ; Ibrahim, Rauf ; Kwabena, Amponsah Clinton.
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  39. Did the regulatory changes of 1999 and 2001 affect income smoothing behavior of US banks?. (2019). Tannous, George ; Alam, Md Didarul ; Mamun, Abdullah.
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  40. Bank Corporate Governance and Future Earnings Predictability. (2019). Molyneux, Philip ; Mobarek, Asma ; Farooque, Omar ; Mollah, Sabur.
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  41. An Overview on the Development of Internal Control in Public Sector Entities: Evidence from Kosovo. (2019). Vokshi, Nexhmie Berisha ; Ujkani, Sead.
    In: International Journal of Economics & Business Administration (IJEBA).
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  42. A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks. (2019). Arif, Salman ; Yohn, Teri Lombardi ; Schroeder, Joseph H ; Marshall, Nathan T.
    In: Journal of Accounting and Economics.
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  43. The effect of banks’ financial reporting on syndicated-loan structures. (2019). Zhang, Haiwen ; Liao, Scott ; Beatty, Anne.
    In: Journal of Accounting and Economics.
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  44. Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision. (2018). Novotny-Farkas, Zoltan ; Gebhardt, Gunther.
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  45. Corporate Social Responsibility, Internal Controls, and Stock Price Crash Risk: The Chinese Stock Market. (2018). Wang, Jing ; Qi, Guoyou ; Hao, Dong Yang.
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  46. Earnings Persistence of European Football Clubs under UEFA’s FFP. (2018). Koronios, Konstantinos ; Dimitropoulos, Panagiotis E.
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  47. The mitigation of high-growth-related accounting distortions after sarbanes-oxley. (2018). Graham, Roger C ; Moore, Jared A.
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  48. A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions. (2018). Trimble, Madeline.
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  49. Accounting quality in banking: The role of regulatory interventions. (2018). Delis, Manthos D ; Iosifidi, Maria ; Hasan, Iftekhar.
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  50. The effects of bank regulators and external auditors on loan loss provisions. (2018). Nicoletti, Allison .
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  51. Banks funding structure and earnings quality. (2018). Jin, Justin Yiqiang ; Liu, YI ; Kanagaretnam, Kiridaran.
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  52. Does managerial ability influence the quality of financial reporting?. (2018). Garcia-Sanchez, Isabel-Maria ; Garcia-Meca, Emma.
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  53. Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector. (2018). Yao, Dai Fei ; Hu, Fang ; Stewart, Jenny ; Percy, Majella.
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  54. A comprehensive and quantitative internal control index: construction, validation, and impact. (2017). Zhou, Nan ; Han, Hongling ; Dong, Wang ; Chen, Hanwen.
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  55. Corporate ethics: evidence from Islamic banks. (2017). Almutairi, Ali R ; Quttainah, Majdi A.
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  56. La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione. (2017). Marchi, Luciano ; Trucco, Sara .
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  57. The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation. (2017). Magnis, Chris ; Iatridis, George Emmanuel.
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  58. The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives. (2017). Runesson, Emmeli ; Marton, Jan.
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  59. Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China. (2017). Ji, Xu-Dong ; Qu, Wen ; Lu, Wei.
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  60. Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?. (2017). Kewo, Cecilia Lelly ; Afiah, Nunuy Nur .
    In: International Journal of Economics and Financial Issues.
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  61. Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry. (2016). , Mary ; Song, Victor.
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  62. Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B.
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  63. Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components. (2016). Causholli, Monika ; Bratten, Brian ; Khan, Urooj.
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  64. The effect of commercial banks internal control weaknesses on loan loss reserves and provisions. (2016). Cho, Myojung ; Chung, Kwang-Hyun .
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  65. Do material weaknesses in information technology-related internal controls affect firms 8-K filing timeliness and compliance?. (2016). Holder, Anthony ; Pinsker, Robert ; Lin, Karen ; Karim, Khondkar.
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  66. THE EFFECTS OF REGULATORY COMPLIANCE FOR SMALL BANKS AROUND CRISIS-BASED REGULATION. (2016). Cyree, Ken B.
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  67. Religiosity and Earnings Management: International Evidence from the Banking Industry. (2015). Kanagaretnam, Kiridaran ; Wang, Chong ; Lobo, Gerald.
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  68. The resolution of failed banks during the crisis: Acquirer performance and FDIC guarantees, 2008–2013. (2015). Cowan, Arnold ; Salotti, Valentina .
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  69. Information asymmetry and capital structure: Evidence from regulation FD. (2015). Petacchi, Reining .
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  70. The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea. (2014). Oh, Kwang Wuk ; Pae, Jinhan ; Jeong, Seok Woo ; Choi, Wooseok .
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  71. The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms. (2014). Herda, David N ; Dowdell, Thomas D ; Notbohm, Matthew A.
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  72. Do management reports on internal control over financial reporting improve financial reporting?. (2014). Dowdell, Thomas D ; Notbohm, Matthew A ; Herda, David N.
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  73. Effects of international institutional factors on earnings quality of banks. (2014). Kanagaretnam, Kiridaran ; Lim, Chee Yeow ; Lobo, Gerald J..
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  74. Financial accounting in the banking industry: A review of the empirical literature. (2014). Beatty, Anne ; Liao, Scott.
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  75. The influence of disclosure policy on analyst behavior: The case of segment data. (2014). Schaberl, Philipp D.
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  76. Banking reform, risk-taking, and earnings quality – Evidence from transition countries. (2014). HASAN, IFTEKHAR ; Fang, Yiwei ; Li, Lingxiang.
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  78. Impact of FDICIA internal controls on bank risk taking. (2013). Kanagaretnam, Kiridaran ; Lobo, Gerald J. ; Mathieu, Robert ; Jin, Justin Yiqiang.
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  79. Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks. (2013). Kanagaretnam, Kiridaran ; Lobo, Gerald J. ; Jin, Justin Yiqiang.
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  80. Did the SEC impact banks loan loss reserve policies and their informativeness?. (2013). NARAYANAMOORTHY, GANAPATHI S. ; Beck, Paul J..
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  81. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?. (2013). Dhaliwal, Dan ; Zhang, Yuan ; Cheng, Mei .
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  82. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. (2013). Wangerin, Daniel ; Skaife, Hollis A. ; Veenman, David.
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  83. Fair Value Reclassifications of Financial Assets during the Financial Crisis. (2012). Brüggemann, Ulf ; Daske, Holger ; Bruggemann, Ulf ; Bischof, Jannis .
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  88. The economic consequences of increasing the international visibility of financial reports. (2011). Stolowy, Hervé ; Jeanjean, Thomas.
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  91. Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods. (2010). Wang, Xue.
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