Research on the Influence of External Audit Characteristics on Selective Disclosure of Internal Control Deficiencies
Fengjiao Long, Wei Liu
Available Online October 2019.
- https://doi.org/10.2991/icedem-19.2019.42How to use a DOI?
- internal control deficiencies; selective disclosure; external audit characteristics
- Based on the A-share listed companies on the main board of Shanghai and Shenzhen during the 2014-2016, which have been restated in the financial reports, this paper selected the sample of listed companies with deficiencies in internal control. According to whether the listed company disclosed the internal control deficiencies in the self-evaluation report or not, this paper analyzes the influence of external audit characteristics on selective disclosure of internal control deficiencies. It is found that companies with large audit scale and longer audit tenure are less inclined to disclose internal control deficiencies selectively, and the change of audit firm and non-standard audit opinion of financial report can restrain the selective disclosure of internal control deficiencies.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Fengjiao Long AU - Wei Liu PY - 2019/10 DA - 2019/10 TI - Research on the Influence of External Audit Characteristics on Selective Disclosure of Internal Control Deficiencies BT - Proceedings of the 2019 3rd International Conference on Economic Development and Education Management (ICEDEM 2019) PB - Atlantis Press SP - 184 EP - 188 SN - 2352-5398 UR - https://doi.org/10.2991/icedem-19.2019.42 DO - https://doi.org/10.2991/icedem-19.2019.42 ID - Long2019/10 ER -