Analysis of the influencing factors of voluntary disclosure of internal control deficiencies--empirical test of listed companies in Guangdong Province

DOI

10.2991/febm-17.2017.24How to use a DOI?

Keywords

internal control deficiencies; information disclosure; influence factors; corporate governance; financial information; internal and external supervision

Abstract

This paper selects 2014-2015 annual disclosure of listed companies in Guangdong province listed company internal control evaluation report as samples, analysis of the influencing factors from three aspects of finance, corporate governance, internal and external supervision of internal control deficiencies of the voluntary disclosure of information. The study found that companies were less likely to disclose internal controls if they were issued with standard unqualified opinions; the larger the size of listed companies, the greater the possibility of disclosure of their internal control deficiencies; the greater the proportion of the company's inventory, the higher the likelihood of internal control deficiencies.

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  - Na Liu
AU  - Jiaojiao Liu
PY  - 2017/10
DA  - 2017/10
TI  - Analysis of the influencing factors of voluntary disclosure of internal control deficiencies--empirical test of listed companies in Guangdong Province
BT  - Proceedings of the Second International Conference On Economic and Business Management (FEBM 2017)
PB  - Atlantis Press
SP  - 176
EP  - 189
SN  - 2352-5428
UR  - https://doi.org/10.2991/febm-17.2017.24
DO  - 10.2991/febm-17.2017.24
ID  - Liu2017/10
ER  -