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Research on the Factors Which Influence the Effectiveness of Listed Companies’ Internal Control

Author: WangXiaoJun
Tutor: LiDuanSheng
School: Shanxi University of Finance
Course: Accounting
Keywords: internal control effectiveness affecting factors empiricalresearch
CLC: F276.6
Type: Master's thesis
Year: 2014
Downloads: 2
Quote: 0
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Abstract


Internal control plays an important role in the enterprise management,and it is themanagement mechanism built to raise the management level,improve the operation efficiency,protect the property security,enhance the competitiveness of the enterprise,reduce the managementrisk,eliminate waste,fraud,and abuse of authority as misconduct and protect the interests of theinvestors.America as a country whose internal control theory and rules relatively perfect,issued theinitial report of COSO―Internal control integrated framework‖in1992and Sarbanes-Oxley-Act in2002,both of which has already expounded and confirmed internal control.The internal controlresearch in China started relatively late and the internal control construction has not been paid greatattention until2002, and then China issued a series of internal control specifications.In2008,theministry of finance and other four departments of China released―the enterprise internal controlbasic norms‖jointly,which means that our internal control building is on the rapid track.However,inrecent years,finance frauds and corporate scandals of domestic and foreign countries continuouslybroke out,such as the Enron event,the collapse of Lehman Brothers,the LanTian event and so on,theroot of which is the the failure of internal control.All of these highlight the importance of internalcontrol in enterprise management.In this context,the article focus on the enterprise internal control efficiency optimizationresearch,analyses the various factors which can influence internal control through the improvementof the internal control system,then attracts manager’s attention to internal control,and ultimatelyimproves the.enterprise internal control and establishes an effective internal control system.This article includes the following four parts:The first part describes the background and significance,reviews and summarizes the relatedstudies of internal control based on the research status through studying the evolution of bothforeign and domestic internal control specifications,internal control efficiency optimizationresearch.On this basis, makes arrangements for this chapter and research methods.The second part details the basic implications and evaluations of internal control,analyses theimportance of effective internal control system through the principal-agent theory,asymmetricinformation theory,investor protection theory, contingency theory and game theory.On this basis,thepart describes various factors which influence efficiency of internal control.The third part based on the theoretical analysis,with the hierarchical sampling technique,selects603samples from all the companies listed in Shanghai Stock Exchange and Shenzhen Stock Exchange in2012.The part do the empirical studies of factors,including corporate governancestructure,corporate characteristics and intermediary characteristics,to the impact of internal controlthrough descriptive statistical analysis and regression analysis.The fourth part summarizes the empirical findings of the study and makes recommendationscombining with the various problems which is faced by China listed companies in the constructionof the internal control.The article points out the insufficient and the further research directions at theend.

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CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > Company
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