Internal Control Opinion, Corporate Governance, and Firm Value: Evidence From Chinese Listed Firms

被引：0

作者：

Yu Ruijuan ^{[1
]}

Guo Xuemeng ^{[1
]}

Cai Jiali ^{[2
]}

机构：

[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China

[2] Southeast Univ, Sch Econ & Management, Nanjing 210018, Jiangsu, Peoples R China

来源：

PROCEEDINGS OF INTERNATIONAL SYMPOSIUM - MANAGEMENT, INNOVATION & DEVELOPMENT (MID2014) | 2014年

关键词：

Audit of internal control; Corporate governance structure; Value of investment; Audit opinions;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Based on the sample of Chinese listed firms in 2011-2013, we investigate the relation among audit opinion of internal control, corporate governance and firm value. We find that the quality of corporate governance is a main determinant for the audit opinion of internal control. Furthermore, in turn, the audit of internal control could make the quality of corporate governance improve. Finally, we demonstrate that the effect of audit of internal control on firm value is indirect, which is through the way of the increasing quality of corporate governance.

引用

页码：170 / 175

页数：6

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