国外在SOX法案出台后对于内部控制信息披露的研究成果相当多,而国内在这方面研究较少,且多以规范研究为主。本文对国内外内部控制信息披露的相关研究进行综述,为国内研究提供更多的参考。 After the introduction of the SOX law in foreign countries, there are quite a lot of research results on the disclosure of internal control information. However, there are few studies in this area in China, and more studies are mainly based on normative research. This article summarizes the related research on domestic and international internal control information disclosure and provides more reference for domestic research.