Control Structure,Internal Control and Accounting Information Quality
This article takes A-share listed companies in China from 2016 to 2022 as research samples to study the impact of control structure on accounting information quality,as well as the moderating effect of internal control.The empirical results indicate that when a company has no actual controller,the quality of accounting information is worse.Effective internal controls have improved the quality of accounting information for companies without actual controllers.Further research has found that when company executives have financial backgrounds,the quality of accounting information in companies without actual controllers is higher.When the audit of a company is undertaken by non"Big Four"accounting firms,the accounting information quality of companies without actual controllers is higher.
Control StructureNo Actual ControllerAccounting Information QualityInternal Controls
万方数据
维普
