[1]
|
Wang, Q., Huang, D. and Young, E. (2014) Internal Control Information Disclosure Situation Analysis—Based on Studies of the Shenzhen Stock Exchange from 2008 to 2012. Taxation and Economy, 1, 57-62. (in Chinese)
http://mall.cnki.net/magazine/Article/SWYJ201401010.htm
|
[2]
|
Herda, D.N., Notbohm, M.A. and Dowdell, T.D. (2014) 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. Research in Accounting Regulation, 26, 98-103. http://www.sciencedirect.com/science/article/pii/S1052045714000113
http://dx.doi.org/10.1016/j.racreg.2014.02.010
|
[3]
|
Dey, R.M. and Sullivan, M.W. (2012) Was Dodd-Frank Justified in Granting Internal Control Audit Exemption to Small Firms? Managerial Auditing Journal, 27, 666-692.
http://www.emeraldinsight.com/journals.htm?articleid=17043946&issn=0268-6902&issue=7&show =abstract&volume=27 http://dx.doi.org/10.1108/02686901211246804
|
[4]
|
Keane, M.J., Elder, R.J. and Albring, S.M. (2012) The Effect of the Type and Number of Internal Control Weaknesses and Their Remediation on Audit Fees. Review of Accounting and Finance, 11, 377-399.
http://www.emeraldinsight.com/journals.htm?articleid=17062726&issn=1475-7702&issue=4&volume =11
http://dx.doi.org/10.1108/14757701211279178
|
[5]
|
Pridgen, A. and Wang, K.J. (2012) Audit Committees and Internal Control Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act. International Journal of Auditing, 16, 165-183. (in Chinese)
http://onlinelibrary.wiley.com/doi/10.1111/j.1099-1123.2012.00448.x/abstract
|
[6]
|
Wang, T. (2013) Shanghai Stock Exchange Main Board Listed Companies to Disclose Control Deficiencies. Analysis Foreign Trade, 12, 105-107. (in Chinese) http://d.wanfangdata.com.cn/periodical_hljdwjm201312035.aspx
|
[7]
|
Li, R.M. and Zhang, S.Q. (2013) Empirical Study on the Correlation between the Internal Control and Enterprise Value—Based on the Information System. Journal of Computers, 6, 126-129. (in Chinese)
http://www.nssd.org/articles/article_detail.aspx?id=48121100
|
[8]
|
Wang, H.B. (2014) Internal Control Self-Assessment Report Literature Review Study. Disclosure of Beijing Technology and Business University (Social Science Edition), 1, 89-95. (in Chinese)
http://d.g.wanfangdata.com.cn/Periodical_bjgsdxxb-sh201401013.aspx
|
[9]
|
Chen, L.R. and Huang, Y. (2013) Management Residual Control Rights, Residual Claim and Internal Control Audits Correlation. Chinese CPA, 7, 88-94. (in Chinese) http://cdmd.cnki.com.cn/Article/CDMD-11660-1013358970.htm
|
[10]
|
Wang, H.C. and Kim, J.J. (2013) Internal Control over Financial Reporting of Listed Companies Audited Problems. Green Accounting, 7, 18-20. (in Chinese) http://mall.cnki.net/magazine/Article/LCWJ201307007.htm
|
[11]
|
Zhu, C.J. and Han, X.W. (2013) Audit of Internal Control over Financial Reporting Audit Opinions Impact Study— Evidence from China’s A-Share Listed Companies in 2011. Beijing Technology and Business University (Social Science Edition), 5, 77-82. (in Chinese) http://www.cnki.com.cn/Article/CJFDTotal-BJSB201305012.htm
|
[12]
|
Ding, H. (2009) CITIC Pacific for ex Derivatives Investment Losses Case Studies and Inspiration. Southern Finance, Section 3. (in Chinese) http://www.citicpacific.com/upload/b5/20081020-2c.pdf
|