Chinese Internal Control Research: Review and Prospect

摘要：

This paper firstly reviews the present study on Chinese internal control. Then, it analyzes the insufficiency of the existing research and puts forward the prospect of Chinese internal control study, including overall assessment on information disclosure of internal control of companies which follow Basic Standard and Implementation Guidelines, determinants of information disclosure of internal control, the relationship between internal control and earnings management, and assessment and audit of internal control.

关键词： Internal control Information disclosure Assessment and audit

作者: PANG Yanhong HU Dali

作者单位: Economics and Management School of ZhejiangA&F University, P.R. China, 311300 Business School of Northeast Normal University, P.R. China, 130117

会议类型: 国际会议

会议名称: 2011 International Symposium --Accounting Information System and Corporate Governance(2011会计信息系统与公司治理国际研讨会)

会议地点: 石家庄

会议语种:英文

页码: 192-196

在线出版日期: 2011-10-15（万方平台首次上网日期，不代表论文的发表时间）