Research On The Impact Of Internal Control Of Listed Companies On Executive Corruptio

At present,there are a lot of executive corruption events in listed companies,and the losses caused by executive corruption events to listed companies are immeasurable.Therefore,how to curb senior management corruption in public companies has been extensively concerned by scholars.As the inside monitoring mechanism of listed corporations,inside control has always been highly expected.From the inside control index published by Dibo company,the inside control of listed corporations is becoming more and more perfect.However,this is in contradiction with the frequent occurrence of senior management corruption.Therefore,the paper studies whether the inside control of listed companies really inhibits executive corruption.Based on the A-share data of public corporations from 2016 to 2020,this paper uses empirical analysis,literature review and comparative research methods to study the impact of internal control on explicit,implicit,transactional and non transactional corruption and the different impact of internal control on explicit and implicit corruption when the nature of property rights is different.The results show that internal control can inhibit explicit,implicit,transactional and non transactional corruption.In addition,the inhibition effect of inside control on the corruption of non-state-owned public corporations executives is better than that of state-owned public corporations executives.Therefore,this paper proposes that public corporations should strengthen the development of corporate culture and enhance inside control measures to enhance the inside control development of public corporations,so as to reduce the probability of senior management corruption.