An Examination of Information Disclosure in Internal Control Material Weaknesses and Audit Fees

被引：0

作者：

Sheng Changyan ^{[1
]}

机构：

[1] Tianjin Univ Finance & Econ, Tianjin, Peoples R China

来源：

PROCEEDINGS OF THE 7TH EURO-ASIA CONFERENCE ON ENVIRONMENT AND CSR: TOURISM, MICE, HOSPITALITY MANAGEMENT AND EDUCATION SESSION, PT II | 2012年

关键词：

Internal Control; Internal Control Material Weakness; Information Disclosure; Audit Fees;

D O I：

暂无

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

In this paper, the author examines the relationship between information disclosure in internal control material weaknesses and audit fees, by using the data from listed companies in China of 2009 and 2010. For companies having material weaknesses, audit fee increases are lower in comparison with companies without material weakness. We consider the percentage increases in audit fees over prior periods are negatively associated with the existence of material weaknesses in internal control.

引用

页码：79 / 84

页数：6

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