按照如下格式：杨春媛四川中小城市对外贸易创新发展探究J合作经济与科技20231171-73转换如下文献：1Chalmers K Hay D & Khlif H 2019 Internal control in accounting research A review Journal of Accounting Literature 42 80-103 2Douglass A Farías M

[1]Chalmers, K., Hay, D., & Khlif, H. (2019). Internal control in accounting research: A review. Journal of Accounting Literature, 42, 80-103. [2]Douglass, A., Farías Martínez, G. M., & Holmes, A. F. (2022). Bringing COSO to life: Engaging students with real world examples of internal controls using digital storytelling. Journal of Accounting Education, 58, 107-114. [3]Nurhayati. (2016). Revealing and Building the COSO Concept and Khalifatullah Fill Ard Philosophy to Prevent and Detect the Occurrence of Fraud Through Forensic Accounting. Procedia - Social and Behavioral Sciences, 219, 541-547. [4]Park, K., Qin, J., Seidel, T., & Zhou, J. (2021). Determinants and consequences of noncompliance with the 2013 COSO framework. Journal of accounting and public policy, 6, 40-44. [5]Velandia-Pacheco, G., Escobar-Castillo, A., Navarro-Manotas, E., Otalora-Beltrán, J., Archibold-Barrios, W., Franklin-Navarro, S., Ramos-Barrios, L., & García-Rodríguez, J. (2022). Factorial Analysis in the internal control's dimensions on lithographic companies. Procedia Computer Science, 203, 688-692. [6]Wardayati, S. M. (2016). The Implementation of COSO Concept in Vroom Expentancy Theory on PT. UMC Zusuki Jember. Procedia - Social and Behavioral Sciences, 219, 784-791. [7]Wilford, A. L. (2016). Internal control reporting and accounting standards: A cross-country comparison. Journal of Accounting & Public Policy, 35, 276-302. [8]Alsawafi, A., Lemke, F., & Yang, Y. (2021). The impacts of internal quality management relations on the triple bottom line: A dynamic capability perspective. International Journal of Production Economics, 19, 90-94. [9]Bolton, B., Lian, Q., Rupley, K., & Zhao, J. (2016). Industry contagion effects of internal control material weakness disclosures. Adv Account, 34, 27-40. [10]Efrim Boritz, J., Hayes, L., & Timoshenko, L. M. (2020). How understandable are SOX 404 auditors reports? International Journal of Accounting Information Systems, 39, 102-106. [11]Tsai, Y., & Huang, H. (2021). Internal control material weakness opinions and the market's reaction to securities fraud litigation announcements. Finance Research Letters, 41, 101-108. [12]Bai, H., Zhou, S. L., Li, S. Y., & Liang, W. Q. (2021). Reflections on the Integration of Internal Control Systems in Small and Medium-sized State-owned Enterprises. Accounting Communication, 3-9. (in Chinese) [13]Cai, X. H. (2017). An Analysis of Internal Control Issues in Enterprises Based on the Contract Perspective. Journal of Nanjing Audit University, 14, 67-73. (in Chinese) [14]Huang, S. Z., & Gong, T. T. (2017). Analysis of the Integration of Enterprise Internal Control and Legal Risk Management Elements. China Certified Public Accountant, 110-113. (in Chinese) [15]Jing, C. (2018). Optimization of Enterprise Internal Control System: Based on the Embedding Model of Industry-Finance Integration. Accounting Communication, 114-118. (in Chinese) [16]Li, X., Yang, X. S., Chen, L. H., Xiong, Y. R., & Miao, Y. J. (2017). Research on the Innovation Direction and Basic Model of Enterprise Internal Control. Accounting Research, 30-37+96. (in Chinese) [17]Li, X. H. (2022). Chinese-style Research on Enterprise Internal Control: A New Interpretation of Enterprise Internal Control. Finance and Accounting, 16-24. (in Chinese) [18]Liu, X. L. (2020). Internal Control Issues and Countermeasures in Construction Enterprises. People's Yellow River, 42, 213-214. (in Chinese) [19]Qiu, S., & Chen, Q. (2018). A Review of the Measurement and Influencing Factors of Enterprise Internal Control Quality. Theoretical Monthly, 137-141. (in Chinese) [20]Song, J. B., Xie, M. Y., & Jing, J. Q. (2021). Research on Improving the Quality of Enterprise Internal Control Information Disclosure in the Digital Economy Era. Finance and Accounting Monthly, 69-74. (in Chinese) [21]Sun, D. Z., & Gao, J. H. (2022). Enterprise Internal Control Based on Amoeba Management Model: A Case Study of X Company. Journal of Shanxi University of Finance and Economics, 44, 28-30. (in Chinese) [22]Sun, D. Z., & Xu, D. K. (2020). Dynamic Governance Model of Enterprise Internal Control: Based on the Adaptability Culture Perspective of T Company. Accounting Communication, 136-139. (in Chinese) [23]Wang, H. L., & Chen, M. L. (2017). Knowledge Map Analysis of Research on Enterprise Internal Control Defects. Accounting Communication, 64-68+129. (in Chinese) [24]Wang, J. C., Wang, Y. T., & Zhang, Q. Q. (2019). Research on the Contagion Effect of Enterprise Internal Control Defects on the Capital Market. Financial Economics Research, 34, 45-57. (in Chinese) [25]Wang, L., & Chi, G. H. (2021). Further Development of Enterprise Internal Control System: Correction, Reconstruction and Transformation. Finance and Accounting, 50-52. (in Chinese) [26]Xia, P. (2022). Reflections on Improving the Evaluation System of Enterprise Internal Control. Finance and Accounting, 7-11. (in Chinese) [27]Xie, Z. Y., Wei, W., & Xu, B. (2017). Empirical Study on the Factors Affecting the Effectiveness of Enterprise Internal Control. Statistics and Decision, 174-177. (in Chinese) [28]Xu, T. S., & Ma, J. (2019). Empirical Test of the Effectiveness Evaluation of Internal Control of Listed Companies. Statistics and Decision, 35, 174-177. (in Chinese) [29]Xu, Y., & Feng, J. K. (2020). Construction of the Evaluation System for the Effectiveness of Enterprise Internal Control. Finance and Accounting Monthly, 96-101. (in Chinese) [30]Yang, Y. (2018). Construction of the Internal Control Model for Private Enterprises Based on Fuzzy Comprehensive Evaluation. Statistics and Decision, 34, 180-183. (in Chinese) [31]Zhang, L. H. (2022). Research on the Construction of Informal Institution Building in Enterprise Internal Control. Accounting Communication, 126-130. (in Chinese) [32]Zhang, Y. J., & Lin, H. Z. (2022). Research on Enterprise Internal Control Based on Digital Empowerment: Evidence from Huawei 1987-2022. Accounting Communication, 142-148. (in Chinese