參考文獻 |
1. AICPA. (2001). The Effect of Information Technology on the Auditor′s Consideration of Internal Control in a Financial Statement Audit:(amends Statement on Auditing Standards No. 55, Consideration of [the] Internal Control [structure] in a Financial Statement Audit, AICPA, Professional Standards, Vol. 1, AU Sec. 319): American Institute of Certified Public Accountants.
2. Armstrong, J. S., & Overton, T. S. (1977). Estimating Nonresponse Bias in Mail Surveys. Journal of Marketing Research, 14, No. 3(Recent Developments), 396-402.
3. Arvidsson, V., Holmström, J., & Lyytinen, K. (2014). Information systems use as strategy practice: A multi-dimensional view of strategic information system implementation and use. The Journal of Strategic Information Systems, 23(1), 45-61.
4. Ashbaugh-Skaife, H., Collins, D. W., Kinney Jr, W. R., & LaFond, R. (2008). The effect of SOX internal control deficiencies and their remediation on accrual quality. The accounting review, 83(1), 217-250.
5. Ashbaugh‐Skaife, H., Collins, D. W., Kinney Jr, W. R., & LaFond, R. (2009). The effect of SOX internal control deficiencies on firm risk and cost of equity. Journal of Accounting research, 47(1), 1-43.
6. Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.
7. Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48(2-3), 112-131.
8. Board, P. C. A. O. (2004). Auditing Standard No. 2: An audit of internal control over financial reporting performed in conjunction with an audit of financial statements. PCAOB, March, 9.
9. Board, P. C. A. O. (2007). An audit of internal control over financial reporting that is integrated with an audit of financial statements. AUDITING.
10. Bulgacs, S. (2013). The first phase of creating a standardised international innovative technological implementation framework/software application. International Journal of Business and Systems Research, 7(3), 250-265.
11. Cheng, M., Dhaliwal, D., & Zhang, Y. (2013). Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? Journal of Accounting and Economics, 56(1), 1-18.
12. Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
13. Cohen, J. (1977). Statistical power analysis for the behavioral sciences (revised ed.). In: New York: Academic Press.
14. Commission, C. o. S. O. o. t. T. (1992). Internal Control — integrated framework Committee of Sponsoring Organizations of the Treadway Commission, Jersey City, NJ: AICPA.
15. Commission, C. o. S. O. o. t. T. (2013a). Internal control-Integrated framework: American Institute of Certified Public Accountants.
16. Commission, C. o. S. O. o. t. T. (2013b). Internal Control-Integrated Framework: Internal Control Over External Financial Reporting: a Compendium of Approaches and Examples: Committee of Sponsoring Organizations of the Treadway Commission.
17. Cronbach, L. J., & Shavelson, R. J. (2004). My current thoughts on coefficient alpha and successor procedures. Educational and psychological measurement, 64(3), 391-418.
18. Dalci, İ., & Taniş, V. N. (2004). Benefits of computerized accounting information systems on the JIT production systems. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 13(1).
19. Davison, A. C., & Hinkley, D. V. (1997). Bootstrap methods and their application (Vol. 1): Cambridge university press.
20. Delone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: a ten-year update. Journal of Management Information Systems, 19(4), 9-30.
21. Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals quality and internal control over financial reporting. The accounting review, 82(5), 1141-1170.
22. Ehie, I. C., & Madsen, M. (2005). Identifying critical issues in enterprise resource planning (ERP) implementation. Computers in industry, 56(6), 545-557.
23. Everson M.E.A., S. S. E., Martens F.J., Beston C.M., Harris C.E., Garcia J.A., et al. (2013). Internal Control — Integrated Framework. USA: Committee of Sponsoring Organizations of the Treadway Commission (COSO).
24. Feng, M., Li, C., McVay, S. E., & Skaife, H. (2015). Does ineffective internal control over financial reporting affect a firm′s operations? Evidence from firms′ inventory management. The accounting review, 90(2), 529-557.
25. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50.
26. Gefen, D. (2000). E-commerce: the role of familiarity and trust. Omega, 28(6), 725-737.
27. Grégoire, Y., & Fisher, R. J. (2006). The effects of relationship quality on customer retaliation. Marketing Letters, 17(1), 31-46.
28. Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2006). Multivariate data analysis (Vol. 6). In: Upper Saddle River, NJ: Pearson Prentice Hall.
29. Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the academy of marketing science, 40(3), 414-433.
30. Hair Jr, J., Anderson, R. E., Tatham, R. L., & Black, W. (1995). Multiple discriminant analysis. Multivariate data analysis, 178-256.
31. Hammersley, J. S., Myers, L. A., & Shakespeare, C. (2008). Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies, 13(1), 141-165.
32. Hogan, C. E., & Wilkins, M. S. (2008). Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies? Contemporary Accounting Research, 25(1), 219-242.
33. Igbaria, M., Zinatelli, N., Cragg, P., & Cavaye, A. L. (1997). Personal computing acceptance factors in small firms: a structural equation model. MIS quarterly, 21(3), 279-305.
34. ITGI. (2004). IT Control Objectives for Sarbanes-Oxley: The Importance of IT in the Design, Implementation and Sustainability of Internal Control over Disclosure and Financial Reporting. In: IT Governance Institute Chicago, IL.
35. Landsittel, D. L., & Rittenberg, L. E. (2010). COSO: Working with the academic community. Accounting Horizons, 24(3), 455-469.
36. Lawson, B. P., Muriel, L., & Sanders, P. R. (2017). A survey on firms′ implementation of COSO′s 2013 Internal Control–Integrated Framework. Research in Accounting Regulation, 29(1), 30-43.
37. Li, C., Raman, K., Sun, L., & Wu, D. (2015). The SOX 404 internal control audit: Key regulatory events. Research in Accounting Regulation, 27(2), 160-164.
38. Marcoulides, G. A., & Saunders, C. (2006). Editor′s comments: PLS: a silver bullet? MIS quarterly, 30(2), iii-ix.
39. McKnight, D. H., Lankton, N. K., Nicolaou, A., & Price, J. (2017). Distinguishing the effects of B2B information quality, system quality, and service outcome quality on trust and distrust. The Journal of Strategic Information Systems.
40. Murphy, M. (2015). Companies drag feet on updating fraud safeguards. Wall Street Journal.
41. Petter, S., Straub, D., & Rai, A. (2007). Specifying formative constructs in information systems research. MIS quarterly, 623-656.
42. Pirouz, D. M. (2006). An overview of partial least squares.
43. Ringle, C. M., Sarstedt, M., & Mooi, E. A. (2010). Response-based segmentation using finite mixture partial least squares. Paper presented at the Data Mining.
44. Ringle, C. M., Sarstedt, M., & Straub, D. (2012). A critical look at the use of PLS-SEM in MIS Quarterly. MIS quarterly, 36(1), iii-xiv.
45. Ringle, C. M., Wende, S., & Becker, J.-M. (2015). SmartPLS 3. Boenningstedt: SmartPLS GmbH. Retrieved from http://www.smartpls.com
46. Rupp, I., Triemstra, M., Boshuizen, H. C., Jacobi, C. E., Dinant, H. J., & Bos, G. A. M. v. d. (2002). Selection bias due to non-response in a health survey among patients with rheumatoid arthritis. European Journal of Public Health, 12(2), 131-135.
47. Shrout, P. E., & Bolger, N. (2002). Mediation in experimental and nonexperimental studies: new procedures and recommendations. Psychological methods, 7(4), 422.
48. Sobel, M. E. (1982). Asymptotic confidence intervals for indirect effects in structural equation models. Sociological methodology, 13, 290-312.
49. Tarafdar, M., & Gordon, S. R. (2007). Understanding the influence of information systems competencies on process innovation: A resource-based view. The Journal of Strategic Information Systems, 16(4), 353-392.
50. Tavakol, M., & Dennick, R. (2011). Making sense of Cronbach′s alpha. International journal of medical education, 2, 53.
51. Wixom, B. H., & Todd, P. A. (2005). A theoretical integration of user satisfaction and technology acceptance. Information systems research, 16(1), 85-102. |