Iranian Journal of Accounting, Auditing and Finance

Article 2, Volume 3, Issue 2, January 0, Pages 27-41   

Document Type: Original Article

DOI: 10.22067/ijaaf.v3i2.88725

References

Abhayawansa, S. and Guthrie, J. (2016). Does intellectual capital disclosure in analysts' reports vary by firm characteristics?. Advances in Accounting, 35, 26-38. ttps://doi.org/10.1016/j.adiac.2016.04.002

Acito, A.A. Burks, J.J. and Johnson, W.B. (2009). Materiality decisions and the correction of accounting errors. The Accounting Review, 84(3), 659-688. https://www.jstor.org/stable/27784190

Ashbaugh-Skaife, H. Collins, D.W. and Kinney, W.R. (2007). The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics, 44(1-2), 166-192. https://doi.org/10.1016/j.jacceco.2006.10.001

Ashbaugh-Skaife, H. Collins, D.W. Kinney Jr, W R. and LaFond, R. (2008). The effect of SOX internal control deficiencies and their remediation on accrual quality. The accounting review, 83(1), 217-250. https://www.jstor.org/stable/30243517

Asiaei, K. and Jusoh, R. (2015). A multidimensional view of intellectual capital: the impact on organizational performance. Management Decision, 53(3), 668-697. Doi: 10.1108/MD-05-2014-0300

Barnes, P. and McClure, A. (2009). Investments in intangible assets and Australia’s productivity growth. Productivity Commission.

Becker, B. and Gerhart, B. (1996). The impact of human resource management on organizational performance: Progress and prospects. Academy of management journal, 39(4), 779-801. https://doi.org/10.5465/256712

Biddle, G.C. Hilary, G. and Verdi, R.S. (2009). How does financial reporting quality relate to investment efficiency?. Journal of accounting and economics, 48(2-3), 112-131. https://doi.org/10.1016/j.jacceco.2009.09.001

Brooking, A. (1996). Intellectual Capital–Core asset for the third millennium enterprise. International Thomson Business Press. New York.

Chen, J. Zhu, Z. and Yuan Xie, H. (2004). Measuring intellectual capital: a new model and empirical study. Journal of Intellectual capital, 5(1), 195-212. Doi: 10.1108/14691930410513003

Chen, L.H. Liaw, S.Y. and Lee, T.Z. (2003). Using an HRM pattern approach to examine the productivity of manufacturing firms-an empirical study. International Journal of Manpower, 24(3), 299-318. Doi: 10.1108/01437720310479750

Cheng, M. Dhaliwal, D. and Zhang, Y. (2013). Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?. Journal of Accounting and Economics, 56(1), 1-18. https://doi.org/10.1016/j.jacceco.2013.03.001

Cohen, S. and Kaimenakis, N. (2007). Intellectual capital and corporate performance in knowledge-intensive SMEs. The Learning Organization,14(3), 241-262. https://doi.org/10.1108/09696470710739417

Committee of Sponsoring Organizations of the Treadway Commission (COSO), (1992). Internal Control – Integrated Framework. American Institute of Certified Public Accountants, Durham, NC. 2013. Internal Control – Integrated Framework: Executive summary. www.coso.org

Coram, P.J. (2010). The effect of investor sophistication on the influence of non-financial performance indicators on investors’ judgments. Accounting & Finance, 50(2), 263-280. https://doi.org/10.1111/j.1467-629X.2009.00328.x

COSO, (1992). Internal Control –Integrated Framework.

Cuganesan, S. Boedker, C. and Guthrie, J. (2007). Enrolling discourse consumers to affect material intellectual capital practice. Accounting, Auditing & Accountability Journal, 20(6), 883-911. https://doi.org/10.1108/09513570710830281

D’Aquila, J.M. and Houmes, R. (2014). COSO’s Updated Internal Control and Enterprise Risk Management Frameworks. CPA Journal, 84, 54-59

D'Aquila, J. (2013). COSO’s Internal Control–Integrated Framework. CPA Journal, 83(10), 22-29.

Datta, D.K. Guthrie, J.P. and Wright, P.M. (2005). Human resource management and labor productivity: does industry matter?. Academy of management Journal, 48(1), 135-145. https://www.jstor.org/stable/20159645

Doyle, J.T. Ge, W. and McVay, S. (2007). Accruals quality and internal control over financial reporting. The Accounting Review, 82(5), 1141-1170. https://doi.org/10.2308/accr.2007.82.5.1141

Dumay, J.C. (2009). Reflective discourse about intellectual capital: research and practice. Journal of Intellectual Capital, 10(4), 489-503. https://doi.org/10.1108/14691930910996607

Dumay, J. and Roslender, R. (2013). Utilising narrative to improve the relevance of intellectual capital. Journal of Accounting & Organizational Change, 9(3), 248-279. https://doi.org/10.1108/JAOC-07-2011-0034

Gao, X. and Jia, Y. (2015). The Role of Internal Control in the Equity Issue Market Evidence From Seasoned Equity Offerings. Journal of Accounting, Auditing & Finance, https://doi.org/10.1177/0148558X15602821

Eldridge, S. van Iwaarden, J. Van der Wiele, T. and Williams, R. (2013). Management control systems for business processes in uncertain environments. International Journal of Quality & Reliability Management, 31(1), 66-81. https://doi.org/10.1108/IJQRM-03-2012-0040

Garcia‐Teruel, P.J. Martinez‐Solano, P. and Sanchez‐Ballesta, J.P. (2009). Accruals quality and corporate cash holdings. Accounting & Finance, 49(1), 95-115.

Ge, W. and McVay, S. (2005). The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Accounting Horizons, 19(3), 137-158. https://doi.org/10.2308/acch.2005.19.3.137

Green, G.M. (2007). Value creation in business incubation networks: The impact of innovation diffusion on intellectual capital development in start-up companies. University of Maryland University College.

Guo, J. Huang, P. Zhang, Y. and Zhou, N. (2016). The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements. The Accounting Review, 91 (4), 1167-1194. https://doi.org/10.2308/accr-51269

Haynes, K.T. and Hillman, A. (2010). The effect of board capital and CEO power on strategic change. Strategic Management Journal, 31(11), 1145-1163. https://doi.org/10.1002/smj.859

Hennes, K.M. Leone, A.J. and Miller, B.P. (2008). The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover. The Accounting Review, 83(6), 1487-1519. https://www.jstor.org/stable/30243804

Hochberg, Y.V. Sapienza, P. and VISSING‐JØRGENSEN, A. N. (2009). A Lobbying Approach to Evaluating the Sarbanes‐Oxley Act of 2002. Journal of Accounting Research, 47(2), 519-583. https://doi.org/10.1111/j.1475-679X.2009.00321.x

Hoitash, R. Hoitash, U. and Bedard, J.C. (2008). Internal control quality and audit pricing under the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory, 27(1), 105-126.

Hoitash, U. Hoitash, R. and Bedard, J.C. (2009). Corporate governance and internal control over financial reporting: A comparison of regulatory regimes. The accounting review, 84(3), 839-867.

http://www.auditanalytics.com/blog/restatements-where-they-come-from/

Huang, P. and Zhang, Y. (2011), Does enhanced disclosure really reduce agency costs? Evidence from the division of corporate resources, The Accounting Review, 87(1), 199–229. https://www.jstor.org/stable/41408066

Ji, X. D., Lu, W., and Qu, W. (2015). Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China. Journal of Contemporary Accounting & Economics, 11(1), 1-17. https://doi.org/10.1016/j.jcae.2014.12.001

Johnstone, K. Li, C. and Rupley, K.H. (2011). Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation. Contemporary Accounting Research, 28(1), 331-383. https://doi.org/10.1111/j.1911-3846.2010.01037.x

Laffont, J.J. and Tirole, J. (1988). The dynamics of incentive contracts. Econometrica Journal of the Econometric Society, 56(5), 1153-1175. https://www.jstor.org/stable/1911362

Lawrence, A. Minutti-Meza, M. and Vyas, D. (2014). Is Operational Control Risk Informative of Financial Reporting Risk?. A Journal of Practice & Theory: February, 37(1),. 139-165. https://doi.org/10.2308/ajpt-51784

Lin, S. Pizzini, M. Vargus, M. and Bardhan, I.R. (2011). The role of the internal audit function in the disclosure of material weaknesses. The Accounting Review, 86(1), 287-323.Doi: 10.2139/ssrn.1592593

Lin, Y.C. Wang, Y.C. Chiou, J.R. and Huang, H.W. (2014). CEO characteristics and internal control quality. Corporate Governance: An International Review, 22(1), 24-42.

Maditinos, D. I. Ševic, Z. and Theriou, N.G. (2009). Modelling traditional accounting and modern value-based performance measures to explain stock market returns in the Athens Stock Exchange (ASE). Journal of Modelling in Management, 4(3), 182-201. Doi: 10.1108/17465660911006431

Mavridis, D.G. (2004). The Intellectual Capital Performance of the Japanese Banking Sector. Journal of Intellectual Capital, 5 (1), 92-115. https://doi.org/10.1108/14691930410512941

Moore, D.L. (2007). Forecasting earnings management: Evidence from GAO restatement data. Moore, Debra L. (2007), Forecasting earnings management: Evidence from GAO restatement data, Doctoral Dissertation, Touro University International.

Petrovits, C. Shakespeare, C. and Shih, A. (2011). The causes and consequences of internal control problems in nonprofit organizations. The Accounting Review, 86(1), 325-357. http://dx.doi.org/10.2139/ssrn.1582765

Pulic, A. (2000). VAICTM– An accounting tool for IC management. International Journal of Technology Management, 20(5-8), 702-714. Doi: 10.1504/IJTM.2000.002891

Qi, B. Li, L. Zhou, Q. and Sun, J. (2016). Does internal control over financial reporting really alleviate agency conflicts?. Accounting & Finance, 57(4), 1101-1125. https://doi.org/10.1111/acfi.12198

Rodov, I. and Leliaert, P. (2002). FiMIAM: financial method of intangible assets measurement. Journal of intellectual capital, 3(3), 323-336. https://doi.org/10.1108/14691930210435642

Rooney, J. and Dumay, J. (2015). Intellectual capital, calculability and calculation. The British Accounting Review. DOI:10.1016/J.BAR.2015.07.002

Roos, G. and Roos, J. (1997). Measuring your company's intellectual performance. Long range planning, 30(3), 413-426. https://doi.org/10.1016/S0024-6301(97)90260-0

Srinivasan, S. (2005). Consequences of financial reporting failure for outside directors: Evidence from accounting restatements and audit committee members. Journal of Accounting Research, 43 (2):291–334. https://doi.org/10.1111/j.1475-679x.2005.00172.x

Thomas, A. (2003). A tale of two reports. In European Business Forum, Financial Executives Research Foundation, 16, 79-81.

Titman, S. and Wessels, R. (1988). The determinants of capital structure choice. The Journal of finance, 43(1), 1-19. https://doi.org/10.1111/j.1540-6261.1988.tb02585.x

Ujwary-Gil, A. (2012, September). Intellectual Capital Statement (ICS) as a method of measurement and management of knowledge assets. InProceedings of the 13th European Conference on Knowledge Management, Universidad Politecnica de Cartagena, Juan Gabriel Cegarra (Ed.), Spain (pp. 6-7).

Usvyatsky, O. (2013). Restatements: Where They Come From. Available at:

Wei Kiong Ting, I. and Hooi Lean, H. (2009). Intellectual capital performance of financial institutions in Malaysia. Journal of Intellectual capital, 10(4), 588-599.

Wickramasinghe, V. (2015). Effects of human resource development practices on service quality of services offshore outsourcing firms. International Journal of Quality & Reliability Management, 32(7), 703-717. Doi: 10.1108/IJQRM-03-2013-0047

Yellen, J. (1984). Efficiency wage models of unemployment. American Economic Revie,w 74 (2), 200–205. https://www.jstor.org/stable/1816355

Lu. Y. (2015). The Individual Characteristics of Board Members and Reported Internal Control Weakness: Evidence from China. Pacific-Basin Finance Journal, 51, 75-94. https://doi.org/10.1016/j.pacfin.2018.05.013

Zhang, Y. Zhou, J. and Zhou, N. (2007). Audit committee quality, auditor independence and internal control weaknesses. Journal of Accounting and Public Policy, 26 (3), 300–27. https://doi.org/10.1016/j.jaccpubpol.2007.03.001