In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.

中文翻译：

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会计研究中的内部控制：回顾与未来研究议程

2001年，美国开始管理管理层和审计师的内部控制报告。尽管某些司法管辖区沿袭了美国的领导地位，但其他许多司法管辖区却没有这样做。因此，一个重要的问题是内部控制与利益相关者之间的相关性。美国式内部控制报告监管的好处的更具体问题也是热门话题。我们回顾了有关内部控制质量的决定因素及其对利益相关者（包括投资者，债权人，经理，审计师和财务分析师）的经济影响的研究。我们将重点放在2013年以来发表的美国研究以及所有调查IC质量的非美国研究（包括监管IC披露以及不受监管的国家以及发达和发展中经济体）的基础上，扩大了以前的评论。在这样做，