内部控制缺陷是近年来内部控制领域的关注热点和研究深化。对内部控制缺陷披露经济后果的研究,有助于理解企业披露内部控制缺陷的动机以及认知内控缺陷披露对利益相关者的影响。现有经济后果的研究集中于内控缺陷披露的市场反应、缺陷披露与会计信息质量关系、缺陷披露与资本成本及其他经济后果等几方面。文章在系统梳理基础上,对内控缺陷披露经济后果的相关文献进行了述评。%In recent years, internal control deficiency is the hotspot and in-depth research topic in internal control research field . Research on the economic consequences of internal control deficiency disclosure not only helps to understand the mo-tives of the enterprises’ disclosure of internal control deficiency, but also helps to recognize the disclosure effects on relat-ed parties. Recent researches concentrate on the market reaction of internal control deficiency disclosure, the relationship be-tween internal control deficiency disclosure and accounting information quality,the relationship between internal control de-ficiency disclosure and cost of capital,and the other economic consequences of internal control deficiency. This paper sys-tematically reviews and evaluates the current researches on this field.
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