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A Research on the Effective Factors of Internal Control Deficiencies under the New System

Author: XiongMin
Tutor: XuXiaoShi
School: Jiangsu University
Course: Accounting
Keywords: Internal control deficiencies Accounting Information Disclosure Financial report Restatement of financial statements Corporate Governance
CLC: F224
Type: Master's thesis
Year: 2010
Downloads: 828
Quote: 3
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Abstract


In recent years , the internal control and information disclosure has been a hot research topic . In the United States, the Sarbanes-Oxley Act through the introduction of mandatory disclosure seeks to make public internal control is placed under the supervision of , and achieved certain results. In China, in recent years in terms of information disclosure of internal control also made ??a sustained effort to constantly revise the regulations for listed companies and improve internal control and information disclosure requirements made ??more explicit . Especially the June 28, 2008 , the Ministry of Finance , the Commission , the Audit Commission , China Banking Regulatory Commission , China Insurance Regulatory Commission five ministries jointly issued the \implemented within the scope of listed companies , and to encourage other non-listed medium-sized enterprises executed. This indicates that China's internal control system achieved a major breakthrough. New specification of the enterprise in its internal control self-assessment report reveals defects in the internal control systems , internal control deficiencies for our study opens the door . For businesses, internal control is an important goal is to ensure the reliability of financial reporting and effectiveness. If the company's significant deficiencies in internal control , the reliability of financial reporting is bound to a certain extent affected. So , the impact of internal control deficiencies exist factors , what does ? Motives management is to discover and disclose these factors? This is clearly an empirical question . Therefore , the paper selected in 2009 as the Shanghai Stock Exchange listed company manufacturing research object, the disclosure of its internal control deficiencies conduct empirical research, analysis of internal control deficiencies affecting the risk factors disclosed and managers discovery and disclosure of internal control deficiencies motives. Study found that compared to no information disclosure of internal control deficiencies enterprises , corporate disclosure of internal control deficiencies experienced recent mergers or CPA changes input in the construction of the internal control fewer resources . Also found that the information disclosure of internal control deficiencies more experienced companies restated financial reports , external auditors engaged by lower quality . Thus for our deficiencies in internal control information disclosure system provides empirical evidence of improvement .

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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