How Does Internal Control Regulation Affect Financial Reporting

By J. Altamuro, Anne L. Beatty. 2010

449 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/db9671ffad90407a9e9694d8ae0d1b16da75d2f5

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Citations in the corpus

Do Islamic Banks Employ Less Earnings Management (2013, unknown): “(2002) and Altamuro and Beatty (2010) find that bank managers have incentives to manage earnings for benchmark- beating behavior.”
Shock-Based Causal Inference in Corporate Finance and Accounting Research (2015, methodology): “56Three papers show that treated and control firms have similar exit rates (Iliev, 2010; Altamuro and Beatty, 2010; Greenstone et al., 2006).”
The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework (2020, background): “The positive impact of internal control on a company’s operational efficiency (Feng et al., 2015), financial reporting quality (Altamuro & Beatty, 2010), cost of capital (Dhaliwal et al., 2011), investment efficiency (Cheng et al., 2013), and risk management (Spira & Page, 2003) has been well…”
Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2014, unknown): “Altamuro and Beatty (2010) find FDICIA’s”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “…must attest to this assessment.54 Prior to these reports, companies (with the exception of the banking industry) were required to disclose significant internal control deficiencies in 8-Ks only when disclosing a change in auditors (Ge and McVay, 2005; Krishnan, 2005; Altamuro and Beatty, 2010).”
Effects of national culture on earnings quality of banks (2011, unknown): “Managing Earnings to Just-meet-or-beat the Prior Year’s Earnings Beatty, Ke, and Petroni (2002) and Altamuro and Beatty (2010) report that banks have incentives to manage earnings to just-meet-or-beat the prior period’s earnings.”
Do Delays in Expected Loss Recognition Affect Banks' Willingness to Lend? (2011, unknown): “13 Altamuro and Beatty (2010) find that the FDICIA internal control provisions result in decreased loan loss provisioning discretion making the provision less conservative for banks affected relative to unaffected banks.”
Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China (2011, unknown): “4 The “difference-in-differences” approach has been applied in other settings in which the researchers examine regulatory changes over time and control for the time effect (see Hanlon, Maydew, and Shevlin 2008; Altamuro and Beatty 2008; among others).”
Auditor Reputation and Earnings Management: International Evidence from the Banking Industry (2010, methodology): “Beatty et al. (2002) and Altamuro and Beatty (2010) report that bank managers have incentives to manage earnings for benchmark-beating behavior.”
Religiosity and Earnings Management: International Evidence from the Banking Industry (2014, unknown): “…¼ aRþ a1EBTt þ a2R EBTt þ bX þ cE þ rW þ hYear Controlsi þ ei;k ð4Þ EBTBtþ1 ¼ aRþ a1EBTt þ a2R EBTt þ bX þ cE þ rW þ hYear Controlsi þ ei;k ð5Þ Following prior studies (e.g., Altamuro and Beatty 2010; Kanagaretnam et al. 2014), we include two bank-level variables (X), bank size and…”
Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading (2013, background): “Prior research examining the consequences of material weaknesses in ICFR has focused on earnings quality (Doyle et al. 2007a; AshbaughSkaife et al. 2008; Gong et al. 2009; Altamuro and Beatty 2010), cost of equity (Beneish et al.”
Effects of International Institutional Factors on Earnings Quality of Banks (2014, unknown): “Our earnings quality proxies closely resemble the measures used by Altamuro and Beatty (2008) who examine the effect of FDICIA (Federal Deposit Insurance Corporation Improvement Act of 1991)-mandated internal control requirements on earnings quality of US banks.”
Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting (2013, background): “…document the benefits of these requirements such as providing information to the executive labor market (Li et al., 2010), improving the quality of financial reporting (Altamuro and Beatty, 2010), and reducing the cost of capital for firms (Ashbaugh-Skaife et al., 2009; Dhaliwal et al., 2011).”