Dissertation > Excellent graduate degree dissertation topics show

Research on Influence of Listed Companies’ Internal Controls on the Quality of Accounting Information Disclosure

Author: YuanBin
Tutor: SunFangCheng
School: Chongqing University of Technology
Course: Accounting
Keywords: Internal Control Accounting Information Disclosure Quality
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 609
Quote: 1
Read: Download Dissertation

Abstract


Accounting information disclosure of listed companies is the corporate accounting staff to collect, collate, processing accounting data and carry out the inspection, the process of disclosure of accounting information to stakeholders. It affects not only the interest and enterprise groups of investors, creditors and other economic benefits, but also affects the whole country's economic and social order. But in China, accounting information disclosure is an indisputable fact that there is a problem. How to constantly improve the disclosure of accounting information to improve the quality of accounting information disclosure is an important topic in the study of modern financial accounting. Theorists: the effectiveness of internal control and perfection greatly affect the quality of accounting information disclosure. It has been the basis of the theoretical circles around the internal control and accounting information disclosed in the quality of the relationship do some innovative and meaningful to explore, to provide new ideas on the study of the relationship between the two. Specific research papers are divided into five chapters, each chapter reads as follows: The first chapter describes the significance of the topic of the thesis, research ideas, the contents of the framework, as well as the main point of innovation; second chapter describes the internal control at home and abroad The resulting and the relationship between the disclosure of accounting information as well as both of the internal control on the quality of accounting information disclosure is still in its infancy, this paper, to undertake studies from this area; Chapter of internal control and accounting information disclosed in the definition of the status quo, as well as analysis of the causes of the status quo, then from the target system foundation, motivation, four aspects of the operation mechanism to carry out the analysis of internal control and accounting information disclosed correlation between behind assumptions proposed as a theoretical foreshadowing; Chapter is a core part of this article, is the internal control of the quality of accounting information disclosure empirically validated. Specifically selected internal control the overall level of internal control weaknesses in the internal control audit three factors as explanatory variables, the quality of accounting information disclosure model explanatory variables, logistic regression analysis. The regression results show that the overall level of internal control, internal control deficiencies, the audit of internal control have a significant effect on the disclosure of accounting information quality, improve internal control plays an active role in the quality of accounting information disclosure. The fifth chapter of the main conclusions of this study and put forward three suggestions to improve the internal control audit, improve the internal control environment, and establish a sound risk management mechanism.

Related Dissertations

  1. Study on Theory and Experiment of Wire Drawing with Composite Ultrasonic Vibration,TG663
  2. Multi-currency Notes Technology Research and Implementation,TP391.41
  3. Effect of Soil Erosion on Soil Quality in the Cultivated Slope Land on the Loess Plateau, China,S157.1
  4. Based on SEM Quality Evaluation of Rural Compulsory Education in China,G522.3
  5. On the Classroom Disciplinary Management Strategies of Primary Schools under the Context of "Quality Education",G622.4
  6. High Quality Cultivation of Secondary Vocational School Students,G718.3
  7. Professor Wang Qi identified the body - of Diseases - dialectical combination of academic thought and clinical experience and treatment of chronic insomnia clinical studies,R249.2
  8. The Antioxidative Efficient Component Recognition for Curcuma Longa L. Based on the Quality Control Pattern of Constituent Knock-out/Knock-in,R285
  9. Evaluation of Image Quality of Megavoltage Computed Tomography for Helical Tomotherapy Unit and Aplication for Dose Recalculation,R730.5
  10. The Current Usage and Recommendations of Video Resource in the Excellent-quality-course in University,G642.3
  11. Research and Design of One Kind of Paper’s QCS That Based on Embedded System,TP368.1
  12. Studies on the Commodity Survey and Quality Evaluation of Radix Paeonia Rubra,R282.71
  13. Comprehensive Quality Assessment of College Students,G645.5
  14. Studieson Effects of Soybean Species on Yuba and Initial Establishment of Quality Evalution System for Yuba,TS214.2
  15. Application of Numerical Designing Cigarette Blending Formula on Computational Intelligence,TS44
  16. Study on the Internal Control Issues of Highway Construction Investments,F540.34
  17. Active Power Filter and Its Application in Distribution Network,TN713.8
  18. The Study on Quality Regionalization of Characteristic Flue-cured Tobacco in Lincang,S572
  19. The Distribution Characteristics of Osmiophilic Granules in Tobacco Leaves at Different Altitudes and the Relationship with the Quality of Flue-cured Tobacco Leaves of Huili,S572
  20. Concentrations of Lipids in Grains of Japonica Rice: In Response to Nitrogen Fertilizer and in Relation to Physicochemical Properties of Rice Flour,S511.22
  21. Primary Study of Inheritance on Lodging Resistance Traits in Maize,S513

CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
© 2012 www.DissertationTopic.Net  Mobile