| With the appearance of a series of issues in our capital market like accounting information distortion,improper disclosure etc,investors have got a great loss of their fund.So,the related organizations are paying more attention to internal control audit issues of public companies.On April 26 th,our country enacted the “Form a complete set of internal control guidelines”.Since then,the audit of internal control have enter a phase of coerciveness.In view of this,this thesis will examine the implementation effect of internal control audit and argue the relationship between enforcement of internal control audit and the quality of accounting information.And hope the conclusion will contribute to offering some useful data that can help the decision-making department proceed with internal control audit.Based on the above analysis,this thesis will research the influence of disclosure of internal control audit information on the quality of accounting information in current situation in accordance with the internal control system and related concept theory,using the documentation method,normative analysis and empirical approach.During the process of empirical analysis,the thesis has collect the data of Shanghai A-share listed companies to study the relationship between internal control audit and the quality of accounting information,and accomplish the empirical test through regression analysis.The result show that internal control audit can enhance the quality of accounting information;and companies that have been revealed to contain significant flaws in internal control also has a low quality on their accounting information.This thesis is intended to provide a guidance to enhance the quality of accounting information and internal control for public companies and moreover,offering related data for the test of the effect of internal control laws and regulations,and provide references for the perfection of laws and regulations for supervision department. |
PDF Full Text Request