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Quality of Internal Control Information Disclosure of Listed Commercial Banks and Influencing Factors Analysis

Author: LiuZuo
Tutor: HuMeiQin
School: East China University of Science and Technology
Course: Accounting
Keywords: listed commercial bank internal control information disclosure quality
CLC: F830.42
Type: Master's thesis
Year: 2013
Downloads: 33
Quote: 0
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Abstract


The quality of information disclosure has been a hot issue of global concern, Our regulators as early as in2000, requiring listed companies to improve the quality of information disclosure, the same year, the SFC released the "Public Offering of Securities Company Information Disclosure Rule. But the reality of the situation is not optimistic, most listed companies to disclose internal control quality of the information still to be improved. As a special financial institution, to improve the quality of internal control information disclosure to the state-owned commercial banks should bear the brunt.The construction of China’s listed commercial bank’s internal control system is now in its infancy, because of the short time, the late start, can not reach the level of business development. Bank of China, for example, the analysis of China’s listed commercial banks’ internal control information disclosure quality defects. Analysis of the Bank of China, the disclosure of internal control information, we found that the internal control disclosures in the Annual Report, the disclosure of the year with a different form of external assurance and corporate governance will vary, even in a specific content of its disclosure quality will high and low. Factors affect the quality of disclosure by the deep-level mining, targeted the Bank of China in the internal control on the quality of information disclosure. Finally, recommendations to guide banks through the improvement of the capital market, voluntary disclosure; hierarchical design to improve internal control information disclosure system; strengthen supervision to improve the quality of internal control information disclosure of listed commercial banks.

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CLC: > Economic > Fiscal, monetary > Finance, banking > Finance, banking theory > Banking > Bank Accounting
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