【正文】 會的專家總?cè)藬?shù)），而不是僅僅在審計委員會的專家這單一的人數(shù)上。這樣的結(jié)果表明，大型審計委員會成員的財務(wù)專業(yè)知識很可能會加強(qiáng)監(jiān)測，因為他們具備較高的管理素質(zhì)。與此相反，如嚴(yán)馬克（ 1996 年）研究發(fā)現(xiàn)，大規(guī)模的委員會比小規(guī)模更沒效率。在薩班斯法案之前，對審計委員會組成數(shù)和董事及獨立董事的比例數(shù)額，公司可自愿發(fā)布。在很大程度上，我們所識別的沒有控制弱點的公司是錯誤的，在發(fā)現(xiàn)有重大意義成果的過程中可能存在著偏見。為此，我們比較了公司內(nèi)部控制報告缺陷與同行業(yè)中類似規(guī)模的公司不同報告的這些缺陷，我們發(fā)現(xiàn)，企業(yè)內(nèi)部控制薄弱環(huán)節(jié)的報告在多數(shù)時候是由審計委員會發(fā)布的，公司中有金融專家資格的主管參與發(fā)布所占的比例較小。我們發(fā)現(xiàn)，內(nèi)部控制報告中有缺陷的公司與沒缺陷的公司相比 ，具有以下特點：有審核委員會的會議較 多， 金融專家在審計委員會中的比例較低和審計員更換較頻繁的特征。中文 3685 字 本科畢業(yè)論文（設(shè)計） 外 文 翻 譯 外文出處 International Journal of Auditing 外文作者 Gopal V. Krishnan Gnanakumar Visvanathan 原文： Reporting Internal Control Deficiencies in the PostSarbanesOxley Era: The Role of Auditors and Corporate Governance This study addresses the role of audit mittees and auditors in the reporting of internal control deficiencies after the passage of the SarbanesOxley Act (SOX). We find that a higher number of meetings of the audit mittee, lesser proportion of ‘financial experts’ in the audit mittee, and more auditor changes characterize firms that report weaknesses in their internal controls pared to firms with no weaknesses. Prior restatements of financial statements are also higher for firms that report weaknesses in internal controls. These results obtain after controlling for a variety of firm characteristics such as plexity of operations, profitability, and growth. Our results underscore the importance of governance characteristics beyond general firm characteristics in examining the reporting of internal control weaknesses. SUMMARY The SarbanesOxley Act enacted significant regulations concerning corporate governance and financial reporting including the reporting of internal control deficiencies. This paper provides an assessment of the role of two key players, namely audit mittees and auditors in the reporting of internal control deficiencies. Both corporate governance and the role of external auditors have received considerable critical attention consequent to reported accounting scandals at several firms. The quality of governance and the external auditors are likely to play important roles in maintaining good internal controls that are critical to the integrity of financial reporting. We examine a sample of firms that reported internal control deficiencies under section 404 of the Sarbanes Oxley Act and assess the characteristics of audit mittees and auditors for these firms. To this end, we pare firms reporting internal control deficiencies with firms of similar size in the same industry that do not report such deficiencies. We find that firms that report internal control weaknesses are characterized by audit mittees that meet more often and have a lesser proportion of directors who qualify as accounting financial experts. Firms reporting weaknesses are also characterized by greater number of auditor changes and prior restatements of financial statements. These results should be of interest to investors, auditors, and regulators who are interested in imposing new governance rules. INTRODUCTION A significant feature of the SarbanesOxley Act (SOX) (US Congress 2020) is section 404 that requires management’s assessment of the pany’s internal controls over financial reporting and an auditor’s opinion on the management’s Implementing section 404 has bee the top focus of audit mittee members and the enormous costs of implementation have invited some criticism (Solomon amp。 and the role of auditors has been enhanced by requiring them to report on management’s assessment of