Research On The Effects Of Audit Quality Control And Internal Control To Enterprises Financial Information Disclosure

Rapid changes taking place in commerce and society will alter the needs and demands of reliable financial disclosures from companies. Numerous factors affect a company's financial disclosure. In this article, we will summarize two factors that have effects on a company's financial disclosure in Taiwan: CPA firm's audit quality control and company's internal control policy and compliance.Our research methodology in this article includes gathering and analyzing data, reviewing and discussing accounting literatures, and interviewing perspective targets. We will consult with seasoned certified public accountants and other experts in the accounting industry in designing questionnaires. Additionally, we will use case studies to supplement our research. We will select high profile cases that have occurred in Taiwan: introduce, analyze, and review respective cases. We will conclude by summarizing two factors listed above.Despite the fact that these examples and cases took place in Taiwan, this article warrants some values for companies in the Mainland China and other areas due to its inherent theories and spirits.This article will list suggestions for those that are interested for further studies.