An Study On The Influencing Factors Of Internal Control Information Disclosure Of Chinese Listed Companies

In recent years, the emerging accounting scandals, such as the U.S. Enron, WorldCom and other financial fraud cases as well as China’s" Yinguangxia trap", lead a direct result of the bankrupt of a series of multinational companies which caused huge losses to investors and creditors and also triggered an unprecedented crisis of confidence in the capital markets. Internal controlling problem has aroused extensive attention from all sectors at home and abroad. Our country started in2005also released a series of regulations and standards for internal control, the internal control disclosure of information has stepped into mandatory disclosure section.This paper learned from the research results at home and abroad and tried to identify the main factors that impact the disclosure of internal controlling information of the listed companies by empirical research. Consequently, we can find out methods suited to the situation so that we can improve the quality of the internal control disclosure of information to protect the interests of the users, improve the investment environment, and promote the development of China’s healthy capital market.This paper firstly introduces the relevant concepts and theories of the disclosure quality of internal control information, which laid the foundation for subsequent analysis. Secondly, an empirical study on the factors that affect internal control information disclosure, which is the focus of this article, has been carried out. Selected84listed companies as sample, the paper established the quality evaluation system of internal control information disclosure and built a multiple regression model by using descriptive statistics, univariate analysis of variance, Pearson and regression analysis to complete the empirical analysis and testing, and gave a more adequate explanation to the results. Finally, this paper drew an conclusion and gave some advice from different angles such as the company’s own situation, the regulatory authorities and intermediaries.