Research On The Relationship Between Internal Control And The Quality Of Accounting Information In Listed Company

In recent years, gradually economics and other fields pay attention to internalcontrol gradually. In the published empirical thesis study on the relationship betweeninternal control, earnings quality, investment efficiency and corporate performance.the method of measure internal control level is quite differ, there is space for furtherstudy to the reliability of measure method, and there are still doubts about theConclusion. The study of internal control and accounting information quality articlesis relatively scarce. In this context, with the internal control as breakthrough, analyzehow to develop the quality of accounting informationThe paper based on the research on foreign literature, briefly describes theeconomic theory related to relationship between internal controls and the quality ofaccounting information. Simultaneously, define the two core concepts of the level ofinternal controls and the quality of accounting information. Combined with theinternal control agent we propose three variables associated assumptions. This papermain use of empirical research, with the evidence of board in Shenzhen2010-2012A-share listed companies, analysis the relationship between the quality of internalcontrol and accounting information in listed companies. The empirical results show:(1) The higher the degree of completion of the goals of the enterprise’s internal control, the higher the quality of accounting information;(2) Those corporate with internalcontrol deficiencies, the worse the quality of accounting information;(3) Listedcompanies who provides the internal control attestation report, and the better qualityof accounting information.The article based on the degree of realization of internal control objectives,internal control deficiencies and internal control information disclosure measure threeaspects of internal quality control level, research perspective is relatively new. At thesame time, adopts double index to test the level of internal control, analyze the effectson the quality of accounting information, the empirical results are more reliable andpractical.