An Empirical Study on the Internal Control Efficiency of Listed Engineering Companies

被引:0
|
作者
Wang, Zhi-wen [1 ]
Tong, Jing [1 ]
机构
[1] Cent South Univ Forestry & Technol, Int Coll, Changsha 410004, Hunan, Peoples R China
关键词
internal control efficiency; board of directors; independent directors; audit committee;
D O I
10.15302/J-FEM-2015026
中图分类号
T [工业技术];
学科分类号
08 ;
摘要
The authors carried out an empirical study on the internal control efficiency of publically listed engineering companies in China. This study presents an exploration of the relationship of independent director ratios, audit committee quality and auditor independence with the internal control efficiency of publically listed engineering companies and forward suggestions and recommendations on raising the internal control efficiency of publically listed engineering companies.
引用
收藏
页码:159 / 164
页数:6
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