Analysis of the influencing factors of voluntary disclosure of internal control deficiencies--empirical test of listed companies in Guangdong Province
Na Liu, Jiaojiao Liu
Available Online October 2017.
- https://doi.org/10.2991/febm-17.2017.24How to use a DOI?
- internal control deficiencies; information disclosure; influence factors; corporate governance; financial information; internal and external supervision
- 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 company's inventory, the higher the likelihood of internal control deficiencies.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Na Liu AU - Jiaojiao Liu PY - 2017/10 DA - 2017/10 TI - Analysis of the influencing factors of voluntary disclosure of internal control deficiencies--empirical test of listed companies in Guangdong Province BT - Second International Conference On Economic and Business Management (FEBM 2017) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/febm-17.2017.24 DO - https://doi.org/10.2991/febm-17.2017.24 ID - Liu2017/10 ER -