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Does internal control over financial reporting really alleviate agency conflicts?

https://doi.org/10.1111/acfi.12198
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/j.jacceco.2006.10.001openalex-snapshot
The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
inferredcites →https://doi.org/10.1016/j.jacceco.2006.10.003openalex-snapshot
Determinants of weaknesses in internal control over financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2007.02.002openalex-snapshot
Economic consequences of the Sarbanes–Oxley Act of 2002
inferredcites →https://doi.org/10.1016/j.jacceco.2009.09.001openalex-snapshot
How Does Financial Reporting Quality Relate to Investment Efficiency
inferredcites →https://doi.org/10.1016/j.jacceco.2009.09.004openalex-snapshot
Internal control and management guidance
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.003openalex-snapshot
Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions
inferredcites →https://doi.org/10.1016/j.jacceco.2013.03.001openalex-snapshot
Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?
inferredcites →https://doi.org/10.1016/j.jfineco.2005.12.006openalex-snapshot
Corporate governance and the value of cash holdings
inferredcites →https://doi.org/10.1016/j.pacfin.2011.04.002openalex-snapshot
Do corporate governance mechanisms matter for cash holdings and firm value?
inferredcites →https://doi.org/10.1016/j.pacfin.2013.08.002openalex-snapshot
The impact of shareholding structure on firm investment: Evidence from Chinese listed companies
inferredcites →https://doi.org/10.1016/j.pacfin.2014.12.004openalex-snapshot
Stock market valuation of R&D expenditures—The role of corporate governance
inferredcites →https://doi.org/10.1016/j.pacfin.2015.05.001openalex-snapshot
Culture, agency costs, and governance: International evidence on capital structure
inferredcites →https://doi.org/10.1016/j.pacfin.2015.06.003openalex-snapshot
Free cash flow, over-investment and corporate governance in China
inferredcites →https://doi.org/10.1016/s0165-4101(01)00018-0openalex-snapshot
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
inferredcites →https://doi.org/10.1016/s0304-405x(00)00069-6openalex-snapshot
Corporate governance in the Asian financial crisis
inferredcites →https://doi.org/10.1016/s0304-405x(96)00896-3openalex-snapshot
Industry costs of equity
inferredcites →https://doi.org/10.1017/s0022109000003173openalex-snapshot
Capital Investments and Stock Returns
inferredcites →https://doi.org/10.1023/b:rast.0000028194.11371.42openalex-snapshot
The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital
inferredcites →https://doi.org/10.1086/588597openalex-snapshot
Market Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management
inferredcites →https://doi.org/10.1111/0022-1082.00179openalex-snapshot
Corporate Cash Reserves and Acquisitions
inferredcites →https://doi.org/10.1111/acfi.12008openalex-snapshot
Are Multiple Directorships Beneficial in East Asia?
inferredcites →https://doi.org/10.1111/acfi.12034openalex-snapshot
Is the relationship between investment and conditional cash flow volatility ambiguous, asymmetric or both?
inferredcites →https://doi.org/10.1111/j.1467-629x.2008.00276.xopenalex-snapshot
Accruals quality and corporate cash holdings
inferredcites →https://doi.org/10.1111/j.1467-629x.2010.00359.xopenalex-snapshot
Excess cash holdings and shareholder value
inferredcites →https://doi.org/10.1111/j.1467-629x.2012.00500.xopenalex-snapshot
Excess cash holdings and investment: the moderating roles of financial constraints and managerial entrenchment
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00238.xopenalex-snapshot
Accounting Information, Disclosure, and the Cost of Capital
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00315.xopenalex-snapshot
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00321.xopenalex-snapshot
A Lobbying Approach to Evaluating the Sarbanes‐Oxley Act of 2002
inferredcites →https://doi.org/10.1111/j.1540-6261.2005.00745.xopenalex-snapshot
Wealth Destruction on a Massive Scale? A Study of Acquiring‐Firm Returns in the Recent Merger Wave
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00894.xopenalex-snapshot
Corporate Financial Policy and the Value of Cash
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.01003.xopenalex-snapshot
Does the Contribution of Corporate Cash Holdings and Dividends to Firm Value Depend on Governance? A Cross‐country Analysis
inferredcites →https://doi.org/10.1177/0312896214550531openalex-snapshot
Agency costs, executive incentives and corporate financial decisions
inferredcites →https://doi.org/10.1506/2gwa-mbpj-l35d-c4k6openalex-snapshot
The Sarbanes‐Oxley Act of 2002 and Capital‐Market Behavior: Early Evidence*
inferredcites →https://doi.org/10.2139/ssrn.706701openalex-snapshot
The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures
inferredcites →https://doi.org/10.2139/ssrn.99580openalex-snapshot
Agency Cost of Free Cash Flow, Corporate Finance, and Takeovers
inferredcites →https://doi.org/10.2307/2491319openalex-snapshot
Investment and Disclosure: The Disciplinary Role of Periodic Performance Reports
inferredcites →https://doi.org/10.2308/acch-50008openalex-snapshot
Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?
inferredcites →https://doi.org/10.2308/accr-10043openalex-snapshot
Internal Control Disclosures, Monitoring, and the Cost of Debt
inferredcites →https://doi.org/10.2308/accr-10160openalex-snapshot
Does Enhanced Disclosure Really Reduce Agency Costs? Evidence from the Diversion of Corporate Resources
inferredcites →https://doi.org/10.2308/accr.00000041openalex-snapshot
Internal Controls and Conditional Conservatism
inferredcites →https://doi.org/10.2308/accr.2007.82.5.1141openalex-snapshot
Accruals Quality and Internal Control over Financial Reporting
inferredcites →https://doi.org/10.2308/accr.2008.83.1.217openalex-snapshot
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
inferredcites →https://doi.org/10.2308/accr.2008.83.3.665openalex-snapshot
Internal Control Weaknesses and Information Uncertainty
inferredcites →https://doi.org/10.2308/aud.2008.27.2.161openalex-snapshot
Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act
inferredcites →https://doi.org/10.7916/d8v12ft1openalex-snapshot
Credit Rationing in Markets with Imperfect Information

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Can short selling improve internal control? An empirical study based on the difference‐in‐differences model
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inferred← citeshttps://doi.org/10.3390/su13168755openalex-snapshot
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