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Voluntary disclosure of internal control weakness and earnings quality : evidence from China

Xudong Ji, XDJ, Wei Lu, WL and Qu, Wen 2017, Voluntary disclosure of internal control weakness and earnings quality : evidence from China, International journal of accounting, vol. 52, pp. 1-18, doi: 10.1016/j.intacc.2017.01.007.

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Title Voluntary disclosure of internal control weakness and earnings quality : evidence from China
Author(s) Xudong Ji, XDJ
Wei Lu, WL
Qu, Wen
Journal name International journal of accounting
Volume number 52
Start page 1
End page 18
Total pages 18
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2017
ISSN 0020-7063
Keyword(s) Internal control weakness
Types of ICWs
Earning quality
Summary Using a sample of 1059 listed firms that voluntarily provide internal control reports in the period 2010–2011, this paper investigates the relationship between voluntary disclosure of internal control weaknesses (ICWs) and earnings quality in China. Our results show that earnings quality, measured by absolute discretionary accruals, is significantly associated with voluntary disclosure of ICWs. Furthermore, our results demonstrate that both accounting-related and non-accounting-related ICWs affect earnings quality. This study contributes to the internal control literature by extending the evidence for ICW disclosure to an emerging economy and examining the impact of disclosure of different types of ICWs on earnings quality. This study demonstrates that the control of non-accounting-related ICWs is critical for enterprise risk management.
Language eng
DOI 10.1016/j.intacc.2017.01.007
Field of Research 150103 Financial Accounting
1501 Accounting, Auditing And Accountability
Socio Economic Objective 900102 Investment Services (excl. Superannuation)
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2017, University of Illinois
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Document type: Journal Article
Collection: Department of Accounting
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