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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, 1-18.
https://doi.org/10.1016/j.jacceco.2013.03.001

has been cited by the following article:

• TITLE: Literature Review and Prospect of Enterprise Internal Control

  AUTHORS: Caihui Qin

  KEYWORDS: Internal Control, Research Status, Prospect

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.8 No.10, October 23, 2018

  ABSTRACT: This paper systematically reviews the literature related to internal control from 1973 to 2017, and reviews the internal control literature from two aspects at home and abroad. Based on this, the future research of China’s internal control is prospected.