Corporate Governance, Internal Control and the Quality of Accounting Information Disclosure

Abstract

Internal control, corporate governance and accounting information disclosure quality are hot topics for scholars. This paper studies the relationship among the three based on the data of Shenzhen A-share main board listed companies from 2014 to 2016. The results show that effective internal controls can make companies disclose accounting information with higher quality. And when internal control is effective, the impact of corporate governance will change from insignificant to significant. Finally, this paper summarizes the research and puts forward some relevant suggestions.