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1、文獻(xiàn)信息：文獻(xiàn)標(biāo)題：RegulationbyDisclosure:theCaseofInternalControl（從信息披露規(guī)則角度看企業(yè)內(nèi)部控制）國(guó)外作者：LauraF.Spira.MichaelPage外文出處：《JournalofManagement&Governance》，2010,14（4）：409-433字?jǐn)?shù)統(tǒng)計(jì)：英文2253單詞，12467字符；中文3543漢字外文文獻(xiàn)：RegulationbyDisclosure:theCaseofInternalControl1、Introduction:disclosureasaregulatorytoolThetr
2、aditionalframeworkofcorporateaccountabilityreliesondisclosureofinformationtostakeholders.Theform,contentandreliabilityofthisdisclosurehavebeenamatterofconcernanddebateeversincetheestablishmentoflegislativeprotectionforinvestorsandcreditorsinthemidnineteenthcentury.Financialscandalstypical
3、lypromptcallsforimprovementsindisclosure.Theassumptionunderlyingthisformofdisclosureisthatstakeholderswillbeprovidedwithinformationthroughwhichtheymayholdcompanymanagementtoaccountfortheuseofresourcesprovided—astewardshipapproach.Adifferentviewofthepurposeofdisclosureunderliesdevelopments
4、instandardisingfinancialreportingwhichhavebeenjustifiedonthebasisthatusersoffinancialstatementsneedinformationinordertomakeabroadrangeofeconomicdecisionsabouttheirrelationshipswithcorporations,anassumptionwhichunderpinsthedevelopmentofconceptualframeworksforfinancialreporting.Morerecently
5、,disclosurehasbecomeviewedasatoolofregulation.Forexample,theUKCompaniesAct2006hasrequiredcompaniestomakedisclosuresrelatingtorisksandfutureprospects.ThisapproachtodisclosureasaregulatorytoolisreflectedinrecentdiscussionsofEuropeanpolicy.TheWinterReport1of2002stated:Disclosurerequirementsc
6、ansometimesprovideamoreefficientregulatorytoolthansubstantiveregulationthroughmoreorlessdetailedrules.Suchdisclosure1createsalighterregulatoryenvironmentandallowsforgreaterflexibilityandadaptability.(p.34)Thediscussionpaper‘RiskManagementandInternalControlintheEU’statesthat:…ifregulationi
7、snecessary,thendisclosureofinformationshouldbethepreferredregulatorytoolbecauseitputspowerinthehandsofshareholdersandmarketsratherthanleavingitentirelywithregulators(Fe′de′rationdesExpertsComptablesEurope′ens2005,p.4)Disclosureisthusseentobebeneficialfromthreelinked
