The Effect of Ownership Structure on Quality of Internal Control

摘要：

The paper chooses a shares listed companies in Shanghai and Shenzhen stock exchange in 2007 as samples to test the correlation between the ownership structure and the quality of internal control. Through theory and literature collected, we choose SOE, equity concentration ratio and institutional investor equity ratio as variables to substitute ownership structure, we substitute internal control disclosure with auditing for the quality of corporate internal control. We find ownership structure is significantly correlated with the quality of internal control.

关键词： ownership structure the quality of internal control audit on internal control report

作者: WU Yibing LIAO Yigang LIN Bo

作者单位: Business School of Fudan University, Shanghai, P.R.China, 200433 Accounting School of Jiangxi Financial University, Nanchang, P.R.China, 330013 Business School of Xiamen University, Xiamen, P.R.China, 361005

会议类型: 国际会议

会议名称: The 5th International Sympsium for Corporate Governance(第五届公司治理国际研讨会)

会议地点: 天津

会议语种:英文

页码: 1414-1420

在线出版日期: 2009-09-01（万方平台首次上网日期，不代表论文的发表时间）