Analysis on the Influencing Factors of Listed Companies’ Internal Control Defects Based on Governance Characteristics
The three guidelines for corporate internal control promulgated in 2010 require the implementation on January 1st,2012 for listed companies on the main boards of the Shanghai and Shenzhen Stock Exchanges.The two major aspects of internal governance and external audit of listed companies are the promotion of the effective implementation of corporate internal control rectification measures.We also analyze and study the interaction between internal control defects and corporate governance characteristics,and expect to improve the internal control of listed companies and provide reference and focus on monitoring features for regulators.This article takes this opportunity to analyze the influence of governance characteristics and internal control deficiencies of listed companies in the Shenzhen A-share manufacturing industry in 2012,and to give relevant suggestions for the recommendations of internal control.
Internal control defects Corporate governance Audit Committee External Audit
Sun Yili Nam Chunhyun
Business Administration,The University of Suwon,Hwaseong-si,Gyeonggi-do,Korea,18323;Weifang University of Science & Technology,Shouguang,Shandong,China,262703
国际会议
大连
英文
60-67
2018-07-06（万方平台首次上网日期，不代表论文的发表时间）