1、 2200 单词， 1.3 万英文字符，中文 3400 汉字 出处： Jokipii A. Determinants and consequences of internal control in firms: a contingency theory based analysisJ. Journal of Management & Governance, 2010, 14(2):115-144. 本科毕业论文外文资料翻译 系 别： 经济系 专 业： 会计学 姓 名： 学 号： 201 年 月 日 外文原文 Determinants and consequences of internal c
2、ontrol in firms： a contingency theory based analysis Annukka Jokipii Published online:8 march 2009 Springer Science and Business Media,LLC.2009 Abstract:In order to ensure the efficiency and effectiveness of activities, reliability of information and compliance with applicable laws, firms demand ade
3、quate internal control. However, several frameworks assume that the need for internal control varies according to a firms characteristics. This concurs with contingency theory, which claims that each organization has to choose the most suitable control system by taking into account contingency chara
4、cteristics. This study examines which contingency characteristics firms choose to adapt their internal control structure and whether it results in a more favorable assessment of the effectiveness of control by the management. While the components of internal control have been examined individually i
5、n the control literature.this paper attempts to shed light on internal control and place it in a broader context. The results, derived from a web-based survey of 741 Finnish firms, indicate that firms adapt their internal control structure to deal with environmental uncertainty and to achieve observ
6、ed control effectiveness. Also the strategy has statistically significant effects on internal control structure. Keywords: Internal control Effectiveness Contingency theory 1.Introduction It is generally believed that an internal control system reduces risks and helps firms ensure the reliability of
7、 financial statements and compliance with laws and regulations (Spira and Page 2003). So, an increasing number of business failures and some widely publicized frauds have encouraged firms to put more emphasis on their internal control systems, which are specific to their particular operating environ
8、ment. Management is under increased pressure to enhance the effectiveness of internal control and to effectively communicate this to the board of directors and shareholders (Sutton 2006). Reference groups like auditors, suppliers and customers are also interested in internal controls since they may
9、affect long-term confidence in reporting, accountability and in the corporate form of organization (Rittenberg and Schwieger 2001). Despite the fact that internal control is an essential factor affecting the firm, the evidence of the actual performance of an internal control structure within the org
10、anizational environment is almost non-existent, and the topic relatively unexplored by researchers, as noted by Kinney (2000). The professional literature on internal control has made progress toward developing international control frameworks, but so far the amount of internal control research is l
11、imited. Selto and Widener (2004) analyze published research and professional articles and find that there were fewer internal control topics in the management control research literature than in practical literature. Increasing emphasis on the role played by internal control in business (Maijoor 200
12、0), and the lack of existing research, creates new research needs and opportunities. This study contributes to the understanding of the internal control structure and its observed effectiveness in company contexts. Even though the internal control frameworks (COSO, COCO etc.) present a standardized
13、structure and objectives for internal control, they still advise that the need for effective internal control varies according to a firms characteristics. However, neither frameworks nor prior literature provide an adequate picture of the relationships between a firms characteristics and its control
14、 system. Therefore, this study utilizes a contingency approach to examine the design of the internal control structure and its observed effectiveness in different contexts. The study examines relationships using structural equation modeling (SEM) and presents empirical results from 741 firms in Finl
15、and. The results of this study add to the limited internal control research knowledge in several important respects. First, the study presents empirical findings using measurement models for internal control and its effectiveness in practice. There are organizations worldwide which have used interna
16、l control frameworks as a foundation for conducting activities. At any rate, there is little evidence about frameworks outside practice, and thus the models deserve more intensive research attention (COSO 1994； Selto and Widener 2004). With a few exceptions (e.g.,Stringer and Carey 2002) earlier stu
17、dies have usually concentrated on particular control elements, such as the control environment (Aquila 1998), communication (Hooks et al. 1994) or risk assessment (Mills 1997). In this study the internal control concept is examined as a whole in different contexts. Second, the action of contingency
18、theory on internal control has not been examined sufficiently within the prior literature even though that relationship plays a critical role in better understanding internal control within organizations. Third, there is a lack of knowledge about internal control from the point of view of management
19、. The literature has so far concentrated on the external partiesview (Felix 1998), although organizing internal control in the organization is in fact the responsibility of management. Therefore, in this study the perceptions of the management of the surveyed firms are the focus. Fourth, this study examines important contingency characteristics that should be taken into account when focusing on the internal control in an organization. The aim is to determine which characteristics are helpful in explaining variations in an internal
