Dissertation > Excellent graduate degree dissertation topics show

Related Research of Internal Control and Financial Reporting Reliability

Author: MoDongYan
Tutor: SunGuangGuo
School: Dongbei University of Finance
Course: Accounting
Keywords: Internal Control Financial Reporting Reliability Correlation Theoretical Origin Empirical Test
CLC: F231.5
Type: Master's thesis
Year: 2010
Downloads: 536
Quote: 0
Read: Download Dissertation

Abstract

With the frequent outbreak of domestic and international fraud scandal, theoretical circles and management at home or abroad pay more and more attention to the construction of the internal control system and internal control management, people are more and more familiar with the concept of internal control. COSO report and China’s basic norms of internal control is the result of such an effort to promote the further development of the internal control. Although the internal control policies and regulations to describe the functions and objectives of internal control in the continuous improvement, the objective associating with financial reporting has not been abandoned. Through the implementation of internal control system to improve the quality of financial information, strengthening the reliability of financial statements of listed companies has become the must face at home and abroad by domestic and international issues of common concern, also shows that the reliability of financial reporting based on the internal control objectives in china research is currently one of the key internal controls.Reasonably assure the reliability of financial reporting is one of the objectives of internal control. Financial report is prepared in accordance with the accounting standards to provide internal controls to ensure that accounting standards to provide financial reports in the course of play is also worthy of study. Around the reliability of internal control and the relevance of financial reporting, a lot of research efforts, we can find the financial report generation business process based on the main points and to control risk. This can prevent risks, strengthen controls, improve or even "guarantee" quality of financial reporting requirements; Improve investor confidence, to meet the information needs of investors, and promote the healthy development of capital markets; to provide theoretical guidance for the enterprise on ensuring the effective implementation of accounting standards. In order to study the relevance of internal control and reliability of corporate financial reporting, from this point of view of the overall structure, mainly analyze and research on the following five-part.The first part of the introduction, the main theme of the introduction of this paper, describes the evolution of internal control background, research significance and review of domestic and foreign, the last outstanding article of the research methods, and characteristics of innovation.The second part of the reliability of financial reporting and internal control relevant to the objectives of research:theoretical exploration, the main set of internal control production, development situation, the relationship between elements of internal control and the reliability of financial reporting, internal control and inspection for the next financial report the relevance of the quality of the theoretical basis.The third part of the correlation analysis of the quality of internal control and financial reporting, the first to design two questionnaires for the business and theory, analytic hierarchy process (AHP) to determine the weights on elements of internal control over quality of financial reporting; construct the comprehensive evaluation index (ICI) covering internal control the five elements, logistic regression analysis and then estimate weights of the three levels of the five elements of the respective effects on the reliability of financial reporting, then paired samples T test, paired samples on the sample companies and the company’s comprehensive index of internal control to verify the differences; Finally a typical case illustrates, being mainly issued under the non-standard unqualified audit opinion and to be issued standard unqualified audit opinion on the company’s internal control and disclosure of the design company was issued the corresponding sample of non-standard unqualified audit opinion, shows the internal control described in paragraph design integrity, rationality and effectiveness of the implementation with reasonable assurance the role of financial reporting quality.The fourth part of establishing a sound internal control based on the objective of financial reporting reliability, mainly from the five levels of improvement measures are proposed. First, from the level of laws and regulations, to establish and improve relevant laws and regulations; Second, from the enterprise level to frame-oriented, strengthening internal control; again from the regulatory level, the need to strengthen administrative supervision, intermediary supervision; the fourth from a moral level, be sure to strengthen the relevant staff of professional ethics; last level from the infrastructure, with the effective implementation of the tools and techniques.The fifth part of explore, deficiencies and further research, expounds the active exploration and the article made the existence of deficiencies or limitations, the last named article to further study.The main innovations of this article are the research perspective and research methods. Perspective:this article should ensure true and reliable financial reporting focus, emphasize solving practical problems based on the urgent need for capital market supervision, it is mainly based on the reliability of financial reporting internal control systems so as to enrich the present stage theorists on the internal control and the reliability of financial reporting. Through questionnaires and field surveys to obtain more reliable information to provide a basis for further research. And use of mathematical models on the reliability of financial reporting and internal control empirical relationship, research results have only improved the reliability of financial reporting and internal control analysis of the relationship between descriptive. Finally, to provide reference for speeding up the construction of our internal control system.

Related Dissertations

CLC: > Economic > Economic planning and management > Accounting > Accounting bookkeeping method > Accounting statements
© 2012 www.DissertationTopic.Net Mobile