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An empirical study on the listing Corporation quality of internal audit and financial reporting fraud

Author: DingXiaoLi
Tutor: DingShiYong
School: Chongqing Technology and Business University
Course: Accounting
Keywords: The quality of internal audit The quality of financial reporting Financial fraud Empirical study
CLC: F275
Type: Master's thesis
Year: 2013
Downloads: 176
Quote: 0
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Since the establishment of the securities market of our country, a lot of Financial fraudof listing Corporation happened in In the securities market,For example, Yunnan greenearth, Guangxi G galaxy,Hainan qiongminyuan, Chengdu Hongguang Electronic,Honghu Lantian, a number of fraud financial information of events lead to the collapsein stock prices, investors suffered heavy losses, the company is not collapse, is unable toget up after a fall. Therefore the theorists and practitioners will look to the internal audit,However, most of the listing Corporation ’s internal audit department is used to meet theneeds of senior executives, whether Internal audit quality really have an impact on thequality of the financial report, at present be Confirmed only in theory,but the practicewas not confirmed by the data.It is the more important of the critical point of internalaudit quality index is how much the quality of financial reporting risks also remains amystery. Therefore, research on the relationship between the probability of the criticalpoint of company quality of internal audit and financial reporting fraud two and internalaudit quality index is how much the quality of financial reporting risks and so on hasbecome a major course of practical significance.In this paper, from the perspective ofinternal audit quality, the research on how to improve the listing Corporation financialreporting quality, reduce the probability of the occurrence of financial fraud.This paper mainly have three aspects of innovation:1.design measure of internal audit quality indexes comprehensively, these indicatorsare mainly some proxy variables.2.in the empirical analysis, this paper respectively for the study sample of three yearinspection and verification, in order to get more reliable results. In choosing samples,matched to each financial fraud, according to the proportion of1:1chose to non-financial fraud, find two companies in the difference between the indicators, empiricalanalysis and relationship between the internal audit quality and financial fraud.3.the quality of internal audit and financial reporting fraud combining empiricalresearch. Previous studies on theory, through empirical analysis to quantify the internalaudit quality index, from qualitative research to quantitative research, the concrete valueof more specific quantify internal audit quality index of the critical point, according tothe internal audit quality index critical point can be evaluated accurately to listingCorporation financial reporting fraud risk.Research ideas of this paper is:firstly summed up the research situation at home andabroad, explains the research ideas and the innovation point of this article. Secondly has analyzed the related basic theory of fraud quality of internal audit and financialreporting, and the inherent relationship between the quality of internal audit andfinancial reporting fraud was theoretically analyzed. Then through the empiricalanalysis and model test, the paper draws the conclusion: Internal audit quality isnegatively correlated with the probability of occurrence of fraud, when the internal auditquality index is higher than1.75, the reliability of corporate financial reporting qualityis high; when the internal audit quality index is below1.75, the fraud risk of corporatefinancial reporting quality is higher. Finally, according to China’s listing Corporation’scurrent financial situation, and puts forward some suggestions on China’s listingCorporation internal audit. I hope this study is helpful to improve the quality offinancial reporting to improve China’s internal audit work.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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