Advertisement

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)

Abstract

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.

Keywords

Inner Control Deficiency Information Disclosure Positive Research 

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. 1.
    Krishnan, J.: Audit committee quality and internal control an empirical analysis. The Accounting Review 80, 649–675 (2005)CrossRefGoogle Scholar
  2. 2.
    Chan, K.C., Farrell, B.R., Lee, P.: Earnings Management and Return-Earnings Association of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act(R). Working Paper Series (2005), http://papers.ssrn.com/
  3. 3.
    Ashbaugh-Skaife, H., Collins, D.W., Kinney Jr., W.R.: The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits. Journal of Accounting and Economics (2005)Google Scholar
  4. 4.
    Bryan, S.H., Lilien, S.B.: Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes Oxley. Working paper, Wake Forest University and City University of New York (2005)Google Scholar
  5. 5.
    De Franco, G., Guan, Y., Lu, H.: The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures. Working paper, University of Toronto (2005)Google Scholar
  6. 6.
    Ge, W., Mcvay, S.: The disclosure of material weaknesses in internal control after The Sarbanes-Oxley Act. Accounting Horizons (2005) (forthcoming)Google Scholar
  7. 7.
    Krishnan, G.V., Visvanathan, G.: Reporting Internal Control Deficiencies in the Post-Sarbanes-Oxley Era The Role of Auditors and Corporate Governance. Working paper, George Mason University (2005)Google Scholar
  8. 8.
    Doyle, J., Ge, W., McVay, S.: Determinants of Weaknesses in Internal Control Over Financial Reporting. Journal of Accounting & Economics 9, 44(12), 31, 193–223 (2007)Google Scholar
  9. 9.
    Leone, A.J.: Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney and Doyle, G. and McVay. Journal of Accounting and Economics (2007), www.elsevier.Com/locate/jae

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

Personalised recommendations