Research on the Influence of External Audit Characteristics on Selective Disclosure of Internal Control Deficiencies

DOI

10.2991/icedem-19.2019.42How to use a DOI?

Keywords

internal control deficiencies; selective disclosure; external audit characteristics

Abstract

Based on the A-share listed companies on the main board of Shanghai and Shenzhen during the 2014-2016, which have been restated in the financial reports, this paper selected the sample of listed companies with deficiencies in internal control. According to whether the listed company disclosed the internal control deficiencies in the self-evaluation report or not, this paper analyzes the influence of external audit characteristics on selective disclosure of internal control deficiencies. It is found that companies with large audit scale and longer audit tenure are less inclined to disclose internal control deficiencies selectively, and the change of audit firm and non-standard audit opinion of financial report can restrain the selective disclosure of internal control deficiencies.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Fengjiao Long
AU  - Wei Liu
PY  - 2019/10
DA  - 2019/10
TI  - Research on the Influence of External Audit Characteristics on Selective Disclosure of Internal Control Deficiencies
BT  - Proceedings of the 2019 3rd International Conference on Economic Development and Education Management (ICEDEM 2019)
PB  - Atlantis Press
SP  - 184
EP  - 188
SN  - 2352-5398
UR  - https://doi.org/10.2991/icedem-19.2019.42
DO  - 10.2991/icedem-19.2019.42
ID  - Long2019/10
ER  -