中文摘要：

SOX法案颁布后,针对内部控制的研究成为一个热点,仅以世界上被广泛认可的三本顶尖会计学术杂志（Top Three）为例,近几年就发表了30多篇这方面的高质量学术论文。这些文献,从影响因素和经济后果两个方面来分析内部控制的实证研究成果,期望能为我国理论界开展内部控制的实证研究,为实务界认识内部控制,继而建立、健全和有效实施内部控制提供帮助。

英文摘要：

Studies of internal control has been a hot spot since promulgation of the SOX Act [Sarbanes-Oxley Act].Alone in the Top Three journals of accounting there published in last years more than 30 high-quality pieces on this topic.As a survey of those literatures,this paper presents scrutiny over the empirical research achievements at dimensions of effecting factors and economic consequences,in hope to offer some hint for empirical studies of internal control in Chinese research communities and the understanding of the issue in industry circles which will finally lead to a perfect and effective system of internal control.