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Analysis of Internal Control Information Disclosure of Northeast Listed Companies

Author: WangRuiJia
Tutor: WuGuoPing
School: Northeast Normal University
Course: Accounting
Keywords: Northeast Internal Control Information Disclosure Quality
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 500
Quote: 1
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Abstract

With the enactment of the Sarbanes-Oxley Act, the U.S. internal control disclosure of information entered by the voluntary disclosure mandatory disclosure phase. China also issued in 2006, \internal control information disclosure of listed companies mandatory requirements of the scope of application development from the financial listed companies to all listed companies. June 2008 Internal Control Standards Committee issued the \control evaluation guidelines gt; lt; Enterprise Internal Control Practice gt; and lt; internal control attestation guidelines gt; views of the notice. \System construction leading the practice direction, the listed company responded positively, have to disclose internal control information, the disclosure of how the quality? Disclosure principles in what for? Concern. In this paper, the northeast old industrial bases in the ownership structure of listed companies and the limitations of the board characteristics and other aspects, such as the state-owned heavy, ownership concentration is high; role of the Board is limited, the company leadership irrational structure influence on the quality of information disclosure, According to the Shenzhen Stock Exchange announced 2001-2007 evaluation results, select the 2008 Northeast listed companies as the main sample, using descriptive statistical methods to analyze the samples to study its internal control information disclosure, revealing the internal control of listed companies in Northeast Information Disclosure of factors, explore coping strategies. Through the company's research found that the sample, in 2008 the Shenzhen Stock Exchange listed company Northeast information disclosure of internal control over the overall situation has improved significantly in 2006; most of the internal control information disclosure of listed companies is not detailed enough, detailed disclosure of internal control information listed companies 19, 46.34% of the total sample, the general disclosure of the total sample 53.66 percent; disclosure of listed companies are not detailed mainly in manufacturing enterprises, manufacturing enterprises with a total sample of 27, which details the information disclosure of internal accounting controls 40.74 %, general disclosure of the total 59.26%. Through detailed disclosure of 19 companies and the general disclosure of 22 companies in 2008 Profitability Index data comparison shows detailed disclosure of internal company information ROE and margins were 5.48% and -8.54%, compared with the general disclosure The sample companies ROE and profit margins higher than 6.12% and 1.23%. This fully proves that the better the profitability of listed companies, which disclosed the information the greater the probability of internal control, the higher the quality of the information disclosed. Study found that disclosure of the status of the main reasons are: Northeast regions listed company's internal control environment is poor; internal and external supervision of listed companies are not in place; Northeast and made perfect internal control information disclosure of listed companies suggestions: Optimizing listed company's internal control environment; strengthen Listed Companies internal and external oversight. Hope that through these recommendations to improve internal control of listed companies in Northeast quality of information disclosure, improve internal control construction in Northeast China.

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