Internal Control Weaknesses and Information Uncertainty

By M. Beneish, M. Billings, Leslie D. Hodder. 2007

457 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/216cc5989df186bca3359de274dffbf01bc779b5

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Sarah E. McVay
2. Weili Ge
3. Patricia M. Dechow
4. Beng Wee Goh
5. Chan Li
6. Catherine Schrand
7. W. Robert Knechel
8. Dan Li

In Finance

1. Weili Ge
2. Patricia M. Dechow
3. Sarah E. McVay
4. Chan Li
5. Mei Feng
6. Catherine Schrand
7. M. Ogneva
8. Rogier Deumes

In Strategy and Management

1. Sarah E. McVay
2. Weili Ge
3. Beng Wee Goh
4. Patricia M. Dechow
5. Dan Li
6. Catherine Schrand
7. Christian Leuz
8. W. Robert Knechel

Citations in the corpus

• Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading (2013, background): “2009; Altamuro and Beatty 2010), cost of equity (Beneish et al. 2008; Ashbaugh-Skaife et al. 2009), cost of public and private debt (Costello and WittenbergMoerman 2011; Dhaliwal et al.”
• Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems (2008, background): “…of such weaknesses (e.g., De Franco et al. 2005; Hammersley et al. 2008), as well as the effect on accruals quality (e.g., Doyle et al. 2007a; Ashbaugh-Skaife et al. 2006a; Bédard 2006) and the cost of capital (e.g., Ogneva et al. 2006; Ashbaugh-Skaife et al. 2006b; Beneish et al. 2008).”
• Internal Control and Management Guidance (2009, background): “…the impact of internal control quality in various settings such as stock prices and cost of equity capital (e.g., Ashbaugh-Skaife et al., 2009; Beneish et al., 2008; Hammersley et al., 2008; Ogneva et al., 2007) and audit cost (e.g., Ettredge et al., 2006, 2007; Hogan and Wilkins, 2008;…”
• Accruals Quality and Internal Control over Financial Reporting (2007, unknown): “…This finding also complements and motivates recent studies that examine market reactions to these disclosures as well as differences in the implied cost of capital for firms with weak internal controls (e.g., Beneish et al. 2006; DeFranco et al. 2005; Hammersley et al. 2008; Ogneva et al. 2007).”
• Internal Control and Stock Price Crash Risk: Evidence from China (2017, unknown): “1For example, Ogneva, Subramanyam, and Raghunandan (2007), Hammersley, Myers, and Shakespeare (2008), and Beneish, Billings, and Hodder (2008).”
• Internal Controls and Conditional Conservatism (2011, background): “7 Overall, our study extends the literature on the reporting effects of strong versus weak internal controls (e.g., Doyle et al. 2007a; Ogneva et al. 2007; Ashbaugh-Skaife et al. 2008; Beneish et al. 2008).”
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “deficiencies affect a firm’s cost of equity capital (Beneish et al., 2008; Ogneva et al., 2007; Ashbaugh-Skaife et al., 2009).”
• Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures (2007, background): “2 Ashbaugh-Skaife et al. (2006) and Beneish et al. (2006) report significant changes in cost of equity after IC weakness disclosures under Section 302.”