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Research on Disclosure of Internal Control of Chinese Listed Companies

Author: LiuYan
Tutor: ShengMingQuan
School: Anhui University of Finance
Course: Accounting
Keywords: Listed companies Internal control disclosure ofinformation Influencing factors Empirical Analysis
CLC: F275
Type: Master's thesis
Year: 2012
Downloads: 163
Quote: 0
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Abstract


Disclosure of internal control is the main content of information disclosure. The disclosed information of listed companies meets investors on the company’s information needs, but also the primary means to attract more investment. The establishment and implementation of internal control system directly affect the company’s prospects to investors to provide the theoretical basis of the reference, so that the internal control information the disclosure of information users and within the enterprise has a vital role. The quality of the degree of internal control disclosure of information directly related to the prospects for the development of a business management authorities through the establishment and implementation of internal control audit to provide an audit report available to the bondholders and investors to choose the external, bonds holders and investors, by analyzing this information, the right choice whether to invest in, greatly increasing the bondholders and investors’ confidence and motivation, internal control disclosure of information a good company better able to absorb the market.At present, China has mandated listed companies by the regulatory authorities to the establishment and implementation of internal control and financial position of its audit and issued the audit report. Real internal control disclosure of information reflects a company’s management and financial condition, the enterprise management is reasonable, effectives and improves the security of the property and financial information is true, reliability. Due to negligence on the internal management at home and abroad, resulting in imperfect false financial accounts and management, lead to the occurrence of a variety of scandals, resulting in a loss of bondholders, and investors’confidence, countries continue to improve the system of internal control disclosure of information, forced listed companies, disclosure of internal control information. Listed companies in the management and financial position due to some external factors, there may be favoritism, fraudulent behavior, internal control disclosure of information can be found loopholes in the management of internal control, the financial position of the wrongful act to improve managers’ awareness of internal controls to strengthen the improvement of the internal control system. Since China is still in the national conditions of developing countries due to economic development or existence of a gap with the developed countries, listed companies are also exploring the development during this critical period of our internal control disclosure of information is also exploring the development of the system is not perfect, complex and volatile market environment, enterprise risk management to predict not high, are restricting China’s internal control disclosure of information development. Therefore, China should speed up the internal control information disclosed to avoid those unnecessary losses due to negligence on the internal control, socio-economic development has been hindered.The study take the Listed companies in China for samples and analyze the internal control information in2008-2010, results show that since2008, the number of listed companies in China increased year by year, while a substantial growth in the disclosure of internal control, indicating that the internal control of listed companies in China information the disclosure of the number of firms and the proportion is increasing year by year, the disclosure of the situation gradually improved.2008-2010, the number and proportion of China’s listed companies in the financial statements audit opinion as the standard-free reservations is rising, indicating that the steady improvement in the quality of the financial statements of listed companies in China. View the disclosure of internal control information, most companies just on the internal control information as a simple disclosure. Some companies even have a very simple word, only that the company has established internal control system, but the lack of the specific contents of the internal control and the disclosure quality to be further enhanced. China2010in Shanghai and Shenzhen A-share listed companies as the main study sample, randomly selected126companies as a research sample to study these samples the internal control information disclosure and company size, operating conditions, the corporate governance structure to verify the impact of China’s listed formulas and the relationship between the audit opinion, internal Control information Disclosure of factors.The empirical results show that the better business conditions and the larger size its internal control information disclosure the better; Certified Public Accountants has issued a standard no reservations about internal control disclosure of information is better than other non-standard audit opinion on the enterprise; independent the relationship between the directors of the number and proportion of size and internal control disclosure of information is more vague. In the final proposal to improve the internal control of listed companies in China information disclosure from the regulatory authorities, the enterprise’s own internal system of assumptions and CPAs professional ethics education.

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