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A study of voluntary internal control assurance in Chinese listed companies

Wang, Lu 2015, A study of voluntary internal control assurance in Chinese listed companies, Ph.D., thesis, Deakin Business School, Deakin University.

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Title A study of voluntary internal control assurance in Chinese listed companies
Author Wang, Lu
Institution Deakin University
School Deakin Business School
Faculty Faculty of Business and Law
Degree type Research doctorate
Degree name Ph.D.,
Thesis advisor Cooper Barry
Subramaniam Nava
Liu, Li
Date submitted 2015-12
Keyword(s) China
financial reporting
voluntary internal control assurance (ICAR)
listed companies
Summary This study investigates the factors that motivate Chinese listed firms to voluntarily adopt internal control assurance (ICAR) and the effect of voluntary ICAR on financial reporting quality. The findings show that voluntary ICAR is associated with both firm-level economic incentives and regional-level institutional features. In addition, firms with voluntary ICAR exhibit relatively lower financial reporting quality.
Language eng
Field of Research 150199 - Accounting, Auditing and Accountability not elsewhere classified 100%
Socio Economic Objective 909999 - Commercial Services and Tourism not elsewhere classified 100%
Description of original xii, 264 pages : illustrations, tables, graphs, some colour
Copyright notice ┬ęThe Author. All Rights Reserved
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30088823

Document type: Thesis
Collections: Higher degree theses (full text)
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Created: Mon, 14 Nov 2016, 13:52:54 EST by Deb Gray

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.