Proceedings of the 2015 International Conference on Education Technology and Economic Management

Influence Analysis on Accounting Information Quality and Internal Control Correlation

Authors
Lin Gao
Corresponding Author
Lin Gao
Available Online March 2015.
DOI
https://doi.org/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.
Open Access
This is an open access article distributed under the CC BY-NC license.

Download article (PDF)

Proceedings
2015 International Conference on Education Technology and Economic Management
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
March 2015
ISBN
978-94-62520-49-3
ISSN
2352-5398
DOI
https://doi.org/10.2991/icetem-15.2015.86How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Lin Gao
PY  - 2015/03
DA  - 2015/03
TI  - Influence Analysis on Accounting Information Quality and Internal Control Correlation
BT  - 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  - https://doi.org/10.2991/icetem-15.2015.86
ID  - Gao2015/03
ER  -