External Regulation and the Quality of Internal Control: An Empirical Analysis of China's A-share Markets

被引：0
|
作者：
Yun, Ji [1 ]
机构：
[1] Nanjing Univ Sci & Technol, Sch Econ & Management, Nanjing, Jiangsu, Peoples R China
来源：
2016 13TH INTERNATIONAL CONFERENCE ON SERVICE SYSTEMS AND SERVICE MANAGEMENT | 2016年
关键词：
internal control; external regulation; formal and informal mechanisms; listed corporations;
D O I：
暂无
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
I examine whether external regulation has an impact on the quality of internal control of listed corporations. Both formal and informal mechanisms are used to measure external regulation. Formal mechanism includes legal system and government intervention. Informal mechanism includes media attention. The quality of internal control is measured by DIB internal control index of the listed corporations in China. The results indicate that formal external regulation significantly affects the quality of internal. But the role of the informal mechanism is not enough.
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页数：4
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