CAJ | 학술논문

国外专家学者在SOX法案出台后对内部控制信息披露进行了大量的研究，形成了丰富的成果，而国内在这方面研究较少，且多以规范研究为主。本文在对国内外内部控制信息披露的相关研究进行综述的基础上，分析了国内上市公司内部控制信息披露的现状，并从市场对内部控制信息反应的角度进行了实证检验。
국외전가학자재SOX법안출태후대내부공제신식피로진행료대량적연구，형성료봉부적성과，이국내재저방면연구교소，차다이규범연구위주。본문재대국내외내부공제신식피로적상관연구진행종술적기출상，분석료국내상시공사내부공제신식피로적현상，병종시장대내부공제신식반응적각도진행료실증검험。
There are a lot of researches on internal control disclosure after the passing of the Sarhanes - Oxley Act （SOX） , while Chinese scholars have a httle study and focus on normal researches. Through reviewing the hteratures concerning internal control disclosure home and abroad, this article analyses the present situation of the listed companies＇ internal control disclosure at home, and then conducts empirical test on the perspective of the market＇ s response to internal control information.