內部統制의 重要한 缺陷에 影響을 미치는 要素

• 영문명: A Study on Factors affect Internal Control Material Weaknesses
• 발행기관: 실천경영학회
• 저자명: 이장형(Lee, Jang Hyung) · 최현호(Choi, Hyun Ho)
• 간행물 정보: 『실천경영연구』實踐經營硏究 第3卷 第1號 (通卷 3號), 59~71쪽, 전체 13쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2009.05.30

영문 초록

A material weakness in internal control is defined as a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected. This study is to exam of factors affect internal control material weaknesses(ICMW). I examine factors of material weaknesses in internal control for 452 firms disclosing material weaknesses from 2004 to 2006 in US. For control firms, I use 417 firms of all Compustat firms sith available same SIC and similar to sale that did not disclose to ICMW firms. I use variables such as NIAT, REINV, MKCAP, AGE, EGROW, SEGMU to exam factors affect ICMW. The results of a study of factors affect ICMW show that ICMW firms tend to be financially weaker(NIAT, REINV), smaller(MKCAP), younger(AGE), growing rapidly(EGROW), more complex(SEGMU). This paper is possible that the major role for determining whether or not a firm has a material weakness in internal control vary among the sample firms. And this study help to future research night attempt to Korean firm relater decision making of internal control.

목차

Ⅰ. 序論

Ⅱ. 理論的 背景및 先行硏究

Ⅲ. 硏究 設計

Ⅳ. 分析 結果

Ⅴ. 結論

參考文獻

Abstract

키워드

內部統制 內部統制 重要한 缺陷 統制企業 사베인 옥슬리法 公示 Internal control Internal control mterial weaknesses control firms Sabane Oxley Act disclose