Research On Influence Of Listed Companies' Internal Controls On The Quality Of Accounting Information Disclosure

The act of accounting information disclosure of listed companies is the process of collecting, processing, checking accounting data, and then the disclosure accounting information to stakeholders. It not only affects the investors and enterprises, creditors and other groups, but also affects the country's economic order and social order. In our country, the problems of accounting information disclosure have been already an undisputable fact. How to perfect the information disclosure of public companies, and provide high-quality information has been an important topic in the modern financial and accounting field. Theorists believe that: the effectiveness and integrity of internal control have a large extent affect the quality of accounting information disclosure. Based on the theoretical basis of the existing research, this paper makes some innovative and meaningful exploration around the relations of internal control and the disclosure of accounting information quality in order to provide a new way of thinking between the relationships of the two.This paper is made up of five chapters. The first chapter contains research motive, research ideas and perspectives, content framework and main innovation points. The second chapter is literature review. It introduces internal control and accounting information disclosure and the relationship between the two cases. It outcomes that the research of the impact of listed companies' internal control on the quality of accounting information disclosure is still in its infancy. The paper will study it. The third chapter introduces definitions, current situation and its causes of internal control and the disclosure of accounting information. The paper analyzes the relationship of the influence of internal control to the quality of accounting information disclosure based on four sections and laid the theoretical basis of assumption. The fourth chapter is a key part, including the empirical researches on influence of internal controls quality on the quality of accounting information disclosure. Specifically, this paper selects for three factors about the overall level of internal control, internal control deficiencies, internal control audits as explanatory variable and the quality of accounting information disclosure as explained variable. Then this paper creates a model and makes the logistic regression analysis. The results of the analysis show that the level of internal control, internal control deficiencies, internal control audits significantly affect the quality of accounting information disclosure. That means a sound internal control plays an active role on the quality of accounting information disclosure. The fifth chapter includes the main conclusions of this paper and proposes three solutions about improving internal control audit, improving the internal control environment, the establishment of risk management.