Research On The Correlation Between Internal Audit Quality And Corporate Value Of Listed Companies On The GEM

A series of scandals accounting such as American enron,Worldcom events and the performance of account,that people begin to pay close attention to the role of internal audit in corporate governance.Improve the scholars at home and abroad for reference,the related literature,the internal audit plays an important role in the development of enterprises,can promote the improvement of enterprise operating performance,guarantee the continuous operation and development of listed companies.However,most scholars in the study of the relationship between internal audit and enterprise value mainly focus on the main board market,for more suitable for gem listed company's internal audit work of audit quality and less little research to enterprise value.The growth enterprise market is a new market,listed on the gem companies more for emerging high-tech enterprises,so these enterprises there are a lot of risk.In order to help the gem listed companies to evade risks,guarantee sustainable development,must be set up within the enterprise internal audit system,set up internal audit institutions,to play the role of internal audit to the enterprise value increment.Measuring standards of internal audit is internal audit quality,so the gem listed company internal audit quality and the correlation of enterprise value has the very vital significance.Based on the internal audit and based on the related theories of enterprise value,this paper introduces the present situation gem listed company's internal audit.This article selects the gem listed companies from 2013 to 2015 as research samples,correlation test and regression analysis by SPSS,analyzed the internal audit quality and the correlation of enterprise value.Finally,with research and analysis of this article conclusion,and according to the conclusion put forward Suggestions to promote the development of the gem listed companies better.