Research on Competition Governance Effect of Product Market Based on Internal Control Audit Perspective

摘要：

　　Based on the perspective of internal control audit, based on whether the listed companies disclose audit reports, this paper empirically analyzes the governance effect of the product market competition of Listed Companies in Fujian province in 2013-2015,through descriptive statistical analysis, correlation analysis, logical regression model validation, this paper gets a conclusion that the intensity of competition in the product market has a certain impact on the disclosure of the internal control audit reports, and the impact of market competition intensity in different industries is different.On the whole, the competition intensity of product market in Fujian is positively related to internal control audit reports.

关键词： Listed Companies Product Market Competition Internal Control Audit Logical Regression

作者: Zhang Yi-hua Chen Jun Ma Ruo-li

作者单位: School of Business Administration of JiMei University Xiamen,China

会议类型: 国际会议

会议名称: the 12th International Conference on Management of e-Commerce and e-Government( ICMeCG 2018) (第十二届电子商务与电子政务管理国际会议)

会议地点: 郑州

会议语种:英文

页码: 350-364

在线出版日期: 2018-09-21（万方平台首次上网日期，不代表论文的发表时间）