Proceedings of the 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018)

Analysis of the Influence of Internal Control Environment on Accounting Information Quality

Authors
Shujun Sheng
Corresponding Author
Shujun Sheng
Available Online September 2018.
DOI
https://doi.org/10.2991/icsshe-18.2018.83How to use a DOI?
Keywords
accounting information distortion, internal control environment, management layer
Abstract
Accounting information distortion has existed for a long time, but why? People blamed the accounting work belonging to the enterprise management system at the beginning, and the accounting principles and systems for standardizing enterprise accounting behavior. However, the related regulators and workers failed to solve the problem despite their hard work, which makes us have to consider the true reason. This paper tried to explore the deep reasons of accounting information distortion from the aspect of internal control environment.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Shujun Sheng
PY  - 2018/09
DA  - 2018/09
TI  - Analysis of the Influence of Internal Control Environment on Accounting Information Quality
BT  - Proceedings of the 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018)
PB  - Atlantis Press
SP  - 341
EP  - 344
SN  - 2352-5398
UR  - https://doi.org/10.2991/icsshe-18.2018.83
DO  - https://doi.org/10.2991/icsshe-18.2018.83
ID  - Sheng2018/09
ER  -