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Internal Control Weakness and Corporate Employment Decisions : Evidence from SOX Section 404 Disclosures

Cao, Zhangfan; Chen, Steven Xianglong; Jiang, Mengfei; … - 2022

This study investigates the impact of material internal control weaknesses on corporate employment decisions. We find that, on average, ineffective internal control is significantly related to lower efficiency in employment decisions. We also find that firms with material internal control...

Persistent link: https://www.econbiz.de/10014238333

Internal control weakness and corporate employment decisions : evidence from SOX Section 404 disclosures

Cao, Zhangfan; Chen, Steven Xianglong; Jiang, Mengfei; … - In: Accounting forum 48 (2024) 2, pp. 225-250

Persistent link: https://www.econbiz.de/10015050691

Corporate social responsibility and earnings quality in the context of changing regulatory regimes and the financial crisis

Cao, Zhangfan; Rees, William; Rodionova, Tatiana - In: Revista de Contabilidad 26 (2023) 1, pp. 124-137

Persistent link: https://www.econbiz.de/10013498915

Internal control, related party transactions and corporate value of enterprises directly controlled by Chinese central government

Tong, Yan; Wang, Mingzhu; Xu, Feng - In: Journal of chinese management : JCM 1 (2014), pp. 1-14

State-owned enterprises (SOEs) play a crucial role in China's economy. Those directly controlled by the central government (CSOEs) take leading positions almost in all industries in China. In this paper, we analyse the impacts of internal control quality of CSOEs on related party transactions...

Persistent link: https://www.econbiz.de/10010414291

Internal control, related party transactions and corporate value of enterprises directly controlled by Chinese central government

Tong, Yan; Wang, Mingzhu; Xu, Feng - In: Journal of Chinese Management 1 (2014) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10011658430