The Research on Influential Factors of Internal Control Information Disclosure Quality for Listed Companies in China

被引：0
|
作者：
Sun, X. [1 ]
Chen, W. J. [1 ]
He, Q. [1 ]
机构：
[1] Hefei Univ Technol, Sch Management, Hefei, Peoples R China
来源：
INTERNATIONAL CONFERENCE ON ADVANCED EDUCATIONAL TECHNOLOGY AND INFORMATION ENGINEERING (AETIE 2015) | 2015年
关键词：
listed company; internal control; information disclosure; quality;
D O I：
暂无
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
We examine the influential factors of internal control information disclosure for listed companies in China. We first collected relevant literature, laws and regulations. Then we made 13 hypotheses. We quantified the influence characteristic and significance of these factors by modeling. These results suggest that the type of audit opinion, special treatment, time to the market, company size and other factors has a significant impact on the quality of internal control information disclosure of listed companies in China.
引用
收藏
页码：793 / 800
页数：8
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