Internal Control, Management Power and Accounting Information Quality: Based on Chimeric Perspective

Chen Chen

doi:10.54097/fbem.v7i3.5590

Authors

Chen Chen

DOI:

https://doi.org/10.54097/fbem.v7i3.5590

Keywords:

Enterprise, Internal Control, Management Power, Accounting Information Quality.

Abstract

This paper selects 3,673 a-share manufacturing companies listed in Shanghai and Shenzhen from 2016 to 2018 as the research objects for empirical analysis. Based on the empirical results, it is concluded that ICindex is positively correlated with disclosure of accounting information, while management Power is negatively correlated with disclosure of accounting information. To some extent, internal control can inhibit the manipulation of earnings by management. This conclusion provides reference for enterprises to improve the quality of accounting information, and also provides ideas for the government to formulate corresponding accounting laws and regulations, which has certain practical significance.

Downloads

Download data is not yet available.

References

Jing-ri He, Jia Wang. The relation between earnings management and internal control information disclosure: Evidences from listed companies in China[A]. The 19th International Conference on Industrial Engineering and Management[C]. Beijing: 2013: 198-229.

Mengmeng Luo. Enterprise Internal Control and Accounting Information Quality[J]. Journal of Financial Risk Management, 2017, 06(01): 16-26.

Ryan A, Wiggins J M, Walker D I. Managerial Power and Rent Extraction in the Design of Executive Compensation[J]. University of Chicago Law Review, 2004, 69(3): 599-601.

Meiryani, Azhar Susanto. How Internal Control and Organizational Structure Impact on Accounting Information Systems[J]. Journal of Engineering & Applied Sciences, 2018, 13(8): 1935-1941.

John Forker,Corporate Governance and Disclosure Quality [J], Accounting&Business Research,1992,22(86):111-124

Gul A,Leung S,Board leadership,outside directors, expertise and voluntary corporate disclosures [J], Journal of Accounting& Public Policy, 2004,23(5):351-379.

John Forker,Corporate Governance and Disclosure Quality [J], Accounting&Business Research,1992,22(86):111-124

Kwangwuk Oh,Yu W,Do Small Firms Benefit from Auditor Attestation of Internal Control Effectiveness?[J],Auditing:A Journal of Practice&Theory,2014,34 ( 1) :304-354.

Aloke Ghoshk H,Collins D W,Kinney Jr W R,et al,The effect of SOX internal control deficiencies and their remediation on accrual quality[J],The Accounting Review,2013,83(1):217-250.