Research on the Relationship among Internal Audit Quality, Interactive Mechanism of Management Structure and Corporate Value

DOI

10.2991/essaeme-17.2017.250How to use a DOI?

Keywords

internal audit, internal audit quality, corporate value, management structure

Abstract

From the perspective of internal audit, the paper makes an empirical analysis on the relationship among internal audit quality, interactive mechanism of management structure and corporate value by drawing the experience and statistics from listed companies in the year of 2012-2016. The result manifests that the internal audit quality, evaluated by the elements like independence, regulation, profession, company size and so on, is positively related to corporate value. In addition, a favorable interaction of management structure, such as chairman or CEO, can positively adjust enterprise worth. It turns out that the more attention it pays to internal audit quality, the higher value will add to the company.

Copyright

© 2017, 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  - Huishui Su
AU  - Kaiyan Zheng
AU  - Sineng Li
PY  - 2017/07
DA  - 2017/07
TI  - Research on the Relationship among Internal Audit Quality, Interactive Mechanism of Management Structure and Corporate Value
BT  - Proceedings of the 2017 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017)
PB  - Atlantis Press
SN  - 2352-5398
UR  - https://doi.org/10.2991/essaeme-17.2017.250
DO  - 10.2991/essaeme-17.2017.250
ID  - Su2017/07
ER  -