Positive Research on Information Disclosure of Internal Control Defects

  • Min Qu
  • Yongjun Guan
  • Xiuna Liu
  • Aijun Zhou
Conference paper
Part of the Communications in Computer and Information Science book series (CCIS, volume 208)


In this paper, we take 33 companies which disclosed internal control defects in their annals reporter from 2006 to 2010 in Shanghai stock market. and select another 54 companies for control sample ,we found, the number of segment in the report and the size of corporate affect the information disclose of internal control deficiency. Finally, we come up with some suggestions for policy maker.


Inner Control Deficiency Information Disclosure Positive Research 


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Copyright information

© Springer-Verlag Berlin Heidelberg 2011

Authors and Affiliations

  • Min Qu
    • 1
  • Yongjun Guan
    • 1
  • Xiuna Liu
    • 1
  • Aijun Zhou
    • 1
  1. 1.Finance & Economics DepartmentGuangxi University of TechnologyLiuzhouChina

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