支持~~

不错

谢谢啊。我才刚睡醒。。睡了好久了。
向你学习，致敬！新年快乐！

看来咱们有竞争了。

很好的想法，支持

Corporate Governance: An International Review, 2014, 22(1): 24–42
CEO Characteristics and Internal Control Quality
Yu-Chen Lin, Ying-Chieh Wang, Jeng-Ren Chiou, and Hua-Wei Huang*
ABSTRACT
Manuscript Type: Empirical
Research Question/Issue: This study investigates the influence of CEO characteristics on internal control quality in the U.S.
Research Findings/Insights: Using a sample of 4,374 ExecuComp non-financial firms, we find that CEO entrenchment and
age are significantly associated with a material internal control weakness disclosure (MW) under Sarbanes-Oxley Section
404 (SOX 404). Our results demonstrate that entrenchment and age may affect CEOs’ behavior in response to the SOX 404
internal control requirements.
Theoretical/Academic Implications: This study provides empirical support for the influence of CEO characteristics on
material internal control weakness. As a result, the effects of internal control mechanisms are likely to be decreased in firms
with entrenched and younger CEOs, consistent with entrenchment theory.
Practitioner/Policy Implications: This study offers insights to regulators and lawmakers interested in the effects of CEO
characteristics on internal control weakness. Importantly, it points out that CEO entrenchment and age are likely to affect the
strength of internal control mechanisms.
Keywords: Corporate Governance, CEO characteristics, entrenchment theory, Sarbanes-Oxley Section 404, material internal control weakness

A very solid piece of empirical work. More comments to be added later.