Analysis of the influencing factors of voluntary disclosure of internal control deficiencies--empirical test of listed companies in Guangdong Province

摘要：

　　This paper selects 2014-2015 annual disclosure of listed companies in Guangdong province listed company internal control evaluation report as samples,analysis of the influencing factors from three aspects of finance,corporate governance,internal and external supervision of internal control deficiencies of the voluntary disclosure of information.The study found that companies were less likely to disclose internal controls if they were issued with standard unqualified opinions;the larger the size of listed companies,the greater the possibility of disclosure of their internal control deficiencies;the greater the proportion of the companys inventory,the higher the likelihood of internal control deficiencies.

关键词： internal control deficiencies information disclosure influence factors corporate governance financial information internal and external supervision

作者: Na Liu Jiaojiao Liu

作者单位: Guangdong University of Foreign Studies South China Business College,Guangzhou,Guangdong

会议类型: 国际会议

会议名称: 2017年经济与企业管理国际学术会议(FEBM2017)

会议地点: 上海

会议语种:英文

页码: 176-189

在线出版日期: 2017-10-21（万方平台首次上网日期，不代表论文的发表时间）