Influence Analysis on Accounting Information Quality and Internal Control Correlation

DOI

10.2991/icetem-15.2015.86How to use a DOI?

Keywords

Accounting information quality; internal control; correlation; disclosure.

Abstract

This paper surrounds establishment of internal control and evaluation index system as well as theoretical and demonstration analysis of internal control on accounting information quality influence, it starts from perspective of listed company and discloses influence of variables such as quality ICDC, company scale, equity concentration, capital structure, profit capacity, percentage of independent director etc on ACR of accounting information quality. Through descriptive statistics and correlation analysis, it demonstrates the assumption proposed by this paper, that is internal control information disclosure of listed company and accounting information quality of listed company are positive correlation. The more perfect and effective of enterprise internal control, the higher of comprehensive index of internal control, and the profit quality will be better; the accounting information quality of enterprise will be higher.

Copyright

© 2015, 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  - Lin Gao
PY  - 2015/03
DA  - 2015/03
TI  - Influence Analysis on Accounting Information Quality and Internal Control Correlation
BT  - Proceedings of the 2015 International Conference on Education Technology and Economic Management
PB  - Atlantis Press
SP  - 570
EP  - 575
SN  - 2352-5398
UR  - https://doi.org/10.2991/icetem-15.2015.86
DO  - 10.2991/icetem-15.2015.86
ID  - Gao2015/03
ER  -