公司內(nèi)部控制的決定因素權(quán)變理論為基礎(chǔ)的分析【外文翻譯】

1、本科畢業(yè)論文外文翻譯本科畢業(yè)論文外文翻譯原文Determinantsconsequencesofinternalcontrolinfirms:acontingencytheybasedanalysisMaterialSource:SpringerScienceBusinessMediaAuth:AnnukkaJokipiiAbstractIndertoensuretheefficiencyeffectivenessofactivitie

2、sreliabilityofinfmationcompliancewithapplicablelawsfirmsdemadequateinternalcontrol.Howeverseveralframewks(COSOCoCoetc.)assumethattheneedfinternalcontrolvariesaccdingtoafirm’sacteristics.Thisconcurswithcontingencytheywhic

3、hclaimsthateachganizationhastochoosethemostsuitablecontrolsystembytakingintoaccountcontingencyacteristics.Thisstudyexamineswhichcontingencyacteristicsfirmschoosetoadapttheirinternalcontrolstructurewhetheritresultsinamefa

4、vableassessmentoftheeffectivenessofcontrolbythemanagement.Whilethecomponentsofinternalcontrolhavebeenexaminedindividuallyinthecontrolliteraturethispaperattemptstoshedlightoninternalcontrolplaceitinabroadercontext.Theresu

5、ltsderivedfromawebbasedsurveyof741Finnishfirmsindicatethatfirmsadapttheirinternalcontrolstructuretodealwithenvironmentaluncertaintytoachieveobservedcontroleffectiveness.Alsothestrategyhasstatisticallysignificanteffectson

6、internalcontrolstructure.KeywdsInternalcontrolEffectivenessContingencytheyStructuralequationmodeling1IntroductionItisgenerallybelievedthataninternalcontrolsystemreducesriskshelpsfirmsensurethereliabilityoffinancialstatem

7、entscompliancewithlawsregulations(SpiraPage2003).Soanincreasingnumberofbusinessfailuressomewidelypublicizedfraudshaveencouragedfirmstoputmeemphasisontheirinternalcontrolsystemswhicharespecifictotheirparticularoperatingen

8、vironment.Managementisunderincreasedpressuretoenhancetheeffectivenessofinternal(Hooksetal.1994)riskassessment(Mills1997).Inthisstudytheinternalcontrolconceptisexaminedasawholeindifferentcontexts.Secondtheactionofcontinge

9、ncytheyoninternalcontrolhasnotbeenexaminedsufficientlywithinthepriliteratureeventhoughthatrelationshipplaysacriticalroleinbetterunderstinginternalcontrolwithinganizations.Thirdthereisalackofknowledgeaboutinternalcontrolf

10、romthepointofviewofmanagement.Theliteraturehassofarconcentratedontheexternalparties’view(Felix1998)althoughganizinginternalcontrolintheganizationisinfacttheresponsibilityofmanagement.Therefeinthisstudytheperceptionsofthe

11、managementofthesurveyedfirmsarethefocus.Fourththisstudyexaminesimptantcontingencyacteristicsthatshouldbetakenintoaccountwhenfocusingontheinternalcontrolinanganization.Theaimistodeterminewhichacteristicsarehelpfulinexplai

12、ningvariationsinaninternalcontrolsystemitsobservedeffectiveness.Howeverthemodelexaminedyieldsdifferentresultswhenexaminedinabivariateinamultivariatesetting.TherefethispaperdemonstrateshowacontingencyapproachSEMtechniquem

13、aybeappliedtointernalcontrolresearch.Understingcommonalitiesdifferencesininternalcontrolstructuresobservedeffectivenessinalternativecontextsmakesasignificantcontributiontotheinternalcontroldiscussion.Thusthestudyprovides

14、ameanstoidentifythespecialneedsofdifferentganizations.Therestofthepaperisganizedasfollows.Thenextsectionpresentsaresearchframewkthefollowingsectionpresentsdefinitionsofconstructstheliteraturerelatedtotheresearchquestions

15、.Thefourthsectionexplainsthesurveydesignmeasurementofvariables.FollowingthatthepaperelabatesontheempiricalanalysisusingtheSEMmethodbasedondatacollectedfrom741Finnishfirms.Thesixthsectionincludesadiscussionoftheresults.Th

16、elastsectionendswiththeconclusionslimitationsofthestudy.2ResearchframewkControlsystemsaredesignedtoassistmanagerstoachievetheirfirm’sgoalsdesiredoutcomes(Chenhall2003).Aninternalcontrolsystempotentiallyenhancesafirm’smon

17、itingreptingprocessesaswellasensuringcompliancewithlawsregulations.Inthiswayeffectiveinternalcontrolhasacriticalroletoplayinafirm’ssuccess.Butaswecanseefromthepracticalfindingsinternalcontroldoesnotexistinvacuum.TheCOSOf