Proceedings of the 3d International Conference on Applied Social Science Research

The Impact of Internal Control Quality on Accounting Conservatism

Authors
Shan-shan Yang, Yun-li Qiao
Corresponding Author
Shan-shan Yang
Available Online August 2016.
DOI
10.2991/icassr-15.2016.102How to use a DOI?
Keywords
The quality of internal control; Accounting Conservatism; Listed commercial banks.
Abstract

This paper establishes the evaluation index system of the quality of internal control of commercial banks. Then the paper combined with the improved adding calculated by entropy method within the accrual cash flow model of quality control index, the presence of internal control and the level of accounting conservatism were considered. This paper aims at figuring the relationship between the ability to internal control and accounting conservatism of listed commercial banks through the study, the representative of the financial field of the enterprises to strengthen internal control system to establish and improve the theoretical basis of information disclosure quality.

Copyright
© 2016, 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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Volume Title
Proceedings of the 3d International Conference on Applied Social Science Research
Series
Advances in Intelligent Systems Research
Publication Date
August 2016
ISBN
10.2991/icassr-15.2016.102
ISSN
1951-6851
DOI
10.2991/icassr-15.2016.102How to use a DOI?
Copyright
© 2016, 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/).

Cite this article

TY  - CONF
AU  - Shan-shan Yang
AU  - Yun-li Qiao
PY  - 2016/08
DA  - 2016/08
TI  - The Impact of Internal Control Quality on Accounting Conservatism
BT  - Proceedings of the 3d International Conference on Applied Social Science Research
PB  - Atlantis Press
SP  - 373
EP  - 376
SN  - 1951-6851
UR  - https://doi.org/10.2991/icassr-15.2016.102
DO  - 10.2991/icassr-15.2016.102
ID  - Yang2016/08
ER  -