Empirical Research On The Effectiveness And Influencing Factors Of Internal Control Of Chinese Companies Listed In US

This dissertation conducted an assessment of the effectiveness of internal controlon174Chinese companies listed in US between year2010an2012. Under theassessment, we assume that the management and the independent registered publicaccounting firm assessing the effectiveness in accordance with the Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations ofthe Treadway Commission (COSO) and PCAOB AS5. The material weakness andother factors were considered when assessing the effectiveness of internal control.The size of company, the type of company, the standards used, the size of independentregistered public accounting firms, the listed places, the Jurisdiction of incorporationor organization and the address of principal executive offices were taken in theanalysis of correlation and regression. All7factors above have great influence on theeffectiveness of internal control.