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
https://doi.org/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.
Open Access
This is an open access article distributed under the CC BY-NC license.

Download article (PDF)

Proceedings
3d International Conference on Applied Social Science Research (ICASSR 2015)
Part of series
Advances in Intelligent Systems Research
Publication Date
August 2016
ISBN
978-94-6252-148-3
DOI
https://doi.org/10.2991/icassr-15.2016.102How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

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  - 3d International Conference on Applied Social Science Research (ICASSR 2015)
PB  - Atlantis Press
UR  - https://doi.org/10.2991/icassr-15.2016.102
DO  - https://doi.org/10.2991/icassr-15.2016.102
ID  - Yang2016/08
ER  -