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A study of voluntary internal control assurance in Chinese listed companies

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thesis
posted on 2015-12-01, 00:00 authored by Lu Wang
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.

History

Pagination

xii, 264 pages : illustrations, tables, graphs, some colour

Open access

  • Yes

Material type

thesis

Resource type

thesis

Language

eng

Degree type

Research doctorate

Degree name

Ph.D.,

Copyright notice

The Author. All Rights Reserved

Editor/Contributor(s)

N Subramaniam Nava, L Liu, B Cooper Barry

Faculty

Faculty of Business and Law

School

Deakin Business School