The Research On Influence Of Internal Controls On The Quality Of Accounting Information Disclosure

In recent years, the frequency and the amount of Chinese and foreign financial fraud cases which makes accounting credit and the disclosure of accounting information become one of the focal points among practice circle and academic circle. As market economy develops more deeply and economy situation becomes more complicated, more and more listed companies appear in the capital market, having a greater influence on economy developing. Accounting information disclosure violations interfere the capital market order, and damage the benefits of the stakeholders such as investors. These violations interfere individuals in the microeconomic life as well as the development of national macroeconomic. To some degree, accounting information violations can be regarded as economic phenomenon, thus, to find out the factors related to them as well as the internal mechanism can help find out the ways to improve accounting information quality. The best way of reducing the possibilities of accounting information disclosure violations and improving accounting information disclosure quality is preventions that must be made in advance. One of the goals of internal control is to find out errors and correct them. This research is exploring the influence of internal control on accounting information disclosure, which can help enterprises build better internal control mechanism and improve the information quality of the capital market.This paper totally can be divided into five chapters. The first chapter introduces the exordium part, mainly talking about the related practice background, academic background and research motive of internal control and accounting information disclosure. Also, it introduces reviews, talking about and summarizing some research results of internal control and accounting information disclosure among Chinese and foreign scholars and the research methods, research contents as well as possible innovations in the paper. The second chapter is about some related theoretical analysis, defining the core concepts mentioned in this paper and summarizing the required basic theories. The third chapter points out the relations between internal control and accounting information disclosure in terms of the common goal and procedure, also points out some related problems in the practice economic life. The fourth chapter is a key part about empirical method which makes use of listed companies datas from Shenzhen Stock Exchange, researching whether internal control can influence and how it can influence on accounting information disclosure. The fifth chapter is the last part, providing some advices about how improving the companies’ internal control levels and accounting information disclosure quality regarding to the all theoretical and empirical analysis above.