Dissertation > Excellent graduate degree dissertation topics show

China's listed companies reporting internal control attestation Factors Influencing Voluntary Disclosure

Author: LiuZhen
Tutor: LanYanZe
School: Guangdong College of Commerce
Course: Accounting
Keywords: Internal control attestation report Voluntary Disclosure Factors
CLC: F832.51;F224
Type: Master's thesis
Year: 2011
Downloads: 242
Quote: 0
Read: Download Dissertation

Abstract


In recent years, a series of companies with domestic and foreign financial fraud incidents have occurred, national regulatory authorities how to establish an effective internal control system increasingly given high attention. June 28, 2008, China's Ministry of Finance, the Commission and other five departments jointly issued the \engage with the securities and futures business accounting firm qualified for the effectiveness of internal control audit, the specification from July 1, 2009 began the implementation force. It can be seen that China's regulators require listed companies to disclose internal control self-assessment report and attestation report on internal control (referred to as \But according to statistics, in 2009 the Shanghai Stock Exchange Main Board disclosure report listed 883 companies in 215 voluntary disclosure of internal control attestation report on internal control and the auditor's opinion basically for the forensic evaluation unqualified opinion that the listing be audited Company and internal control relevant to the financial statements in all material respects to be effective. As disclosed in the Company's internal control attestation report will also increase accordingly its legal risks and disclosures costs, then why would they voluntarily disclose internal control attestation report it? Article first Review of research results at home and abroad, on the basis of this study proposed ideas and structures framework. Secondly, our 2009 Shanghai main board listed company disclosure of internal control attestation report to analyze the situation, discuss problems and reasons for its existence. Then, for listed companies whether voluntary disclosure of internal control attestation report theoretical analysis of the factors affecting the main features from the company's own corporate governance structure, the reliability of financial reporting at three levels proposed hypothesis. Logistic regression methods through the use of empirical test, draw the following empirical conclusions: Voluntary disclosure of internal control attestation report levels and company size, profitability, the company has internal audit departments, state-owned and other factors positively correlated; voluntary internal control attestation report the level of disclosure and time to market, the company has a negative correlation factors such violation; voluntary disclosure level of internal control attestation report with the company financial leverage, ownership concentration, reliability of financial reporting and other factors had no significant correlation. Finally, on the basis of these studies were carried out at two levels from the macro and micro analysis, related countermeasures, and describes the limitations of research articles and future research directions, thereby further improving research framework.

Related Dissertations

  1. Research and Analysis of Postcholecystectomy Diarrhoea (PCD) in Chronic Calculous Cholecystitis,R657.4
  2. Study on Noun’s Assertion in Zuo Zhuang,H146
  3. Non- intellectual factors on the Revelation of middle school students in chemistry learning,H319
  4. Non - intellectual Factors in the vocational students in mathematics learning,G633.6
  5. The Studies and Establishment of Ready-mixed Concrete Information-guided Price on the Basis of Risk Analysis,F407.92
  6. The Study on Arabidopsis Thaliana Heat Shock Factor HSFA 1d Response to Formaldehyde Stress,Q945.78
  7. A Pilot Study on Return-to-Work Following Occupational Replantation of Amputated Fingers,R658.1
  8. Expression Survey of Key Factors of Canonical Wnt Signalling Pathway in the Human Embryonic Tooth Germ,R78
  9. The True Estimations of China’s Unemployment and the Re-examination of Okun’s Law,F224
  10. Analysis of Non-intellectual Factor in Middle Students’ Writing,G633.3
  11. Investigation and Research about the Interest of Mathematics among the Rural Junior Middle School Students,G633.6
  12. Methane and Carbon Dioxide Fluxes from Spartina Alterniflora Marsh in Minjiang River Estuary,X502
  13. The Combined Effect of Several Environmental Factor on Fertilization, Hatching and Juvenile Growth of Nile Tilapia,S917.4
  14. Study on the Uptake Rate of Urea and Met by One Microalgae in Shrimp Ponds,S968.22
  15. A Case Study of Cooperative Learning’s Influence on the Affect of English Learning Difficulty Students in Junior Middle School,G633.41
  16. Study on Mental Health and It’s Impact Factors of International Students in China,B849
  17. The Analysis and Research on Non-intellectual Factors of Underachievers under Harmonious Education Vision,G420
  18. The Study on Metallogenic Regularities and Metallogenic Prediction of Nanpo Copper Deposit in Mengla County, Yunnan,P618.41
  19. Research on the Regional Difference and Influence Factors of China’s Carbon Emissions,X502
  20. Research on Baiyun District Junior High School Students Learning Burnout External Influencing Factors and Its Counseling Strategies,B844.2
  21. Analysis on Floating Population’s Hukou Transfer Intention and Its Influencing Factors,C924.2

CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
© 2012 www.DissertationTopic.Net  Mobile