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1、ARTICLEINPRESSJournalofAccountingandEconomics44(2007)193–223www.elsevier.com/locate/jaeDeterminantsofweaknessesininternalcontrol$overfinancialreportingabc,JeffreyDoyle,WeiliGe,SarahMcVayaCollegeofBusiness,UtahStateUniversity,3500OldMainHill,Logan,UT84322,USAbUniversityofWashingtonBusinessSch
2、ool,UniversityofWashington,MackenzieHall,Box353200,Seattle,WA98195,USAcSternSchoolofBusiness,NewYorkUniversity,44WestFourthStreet,Suite1094,NewYork,NY10012,USAReceived2March2005;receivedinrevisedform15May2006;accepted26October2006Availableonline26December2006AbstractWeexaminedeterminantsofwe
3、aknessesininternalcontrolfor779firmsdisclosingmaterialweaknessesfromAugust2002to2005.Wefindthatthesefirmstendtobesmaller,younger,financiallyweaker,morecomplex,growingrapidly,orundergoingrestructuring.Firmswithmoreseriousentity-widecontrolproblemsaresmaller,youngerandweakerfinancially,whilefirmswit
4、hlesssevere,account-specificproblemsarehealthyfinanciallybuthavecomplex,diversified,andrapidlychangingoperations.Finally,wefindthatthedeterminantsalsovarybasedonthespecificreasonforthematerialweakness,consistentwitheachfirmfacingtheirownuniquesetofinternalcontrolchallenges.r2006ElsevierB.V.Allrigh
5、tsreserved.JELClassification:M41Keywords:Internalcontrol;Materialweakness;Sarbanes-Oxley$WewouldliketothankEliBartov,DonalByard,PattyDechow,IliaDichev,MeiFeng,NaderHafzalla,GeneImhoff,KalinKolev,AndyLeone(thediscussantandreviewer),FengLi,RussLundholm,SuzanneMorsfield,KylePeterson,StephenRyan,C
6、athyShakespeare,andJerryZimmerman(theeditor)fortheirhelpfulcommentsandsuggestions.Thispaperhasalsobenefitedfromcommentsbyworkshopparticipantsatthe20054-SchoolConferenceatColumbiaUniversity,the2005AAAMidwestRegionalMeeting,the2005AAAAnnualMeeting,andtheUniversityofMichigan.ProfessorDoyleacknow
7、ledgesfinancialassistancefromtheDavidEcclesSchoolofBusinessattheUniversityofUtah.Allerrorsareourown.Correspondingauthor.Tel.:+12129980040;fax:+12129954004.E-mailaddress:smcvay@stern.nyu.edu(S.McVay).0165-4101/$-seefrontmatterr2006ElsevierB.V.Allrig
