| The home and abroad research related to accounting fraud of listed companies has already accumulated the abundant research results.its research contents involve the motivation, identification, prevention and management of accounting fraud and so on.these research results provide the abundant theories foundation and the research methods to study the accounting fraud of Chinese listed companies doubtlessly.One of the basic objectives of internal control is reasonable assurance that the reliability of financial reporting, Therefore, accounting information distortion has a lot to do with internal control imperfect. This paper Analysis and discussion internal relations of the efficiency of internal control and accounting fraud from the perspective of the efficiency of internal control.Takes fraud samples and non-fraud samples of Chinese listed companies as research samples from 2006-2008, Construct the internal control quality evaluation system to rate the internal control. Paired t test and loglist regression to test the hypothesis. The results showed that: the more efficiency internal control the possibility of corporate fraud smaller.On this basis, we further investigated the internal control,accounting fraud and the relationship between audit opinion.Certified Public Accountant to audit listed companies, usually based on the evaluation of internal control,so the quality of internal control so much of the audit opinion issued by auditors.Takes fraud penalties samples and non-fraud samples for the current year and for next year of Chinese listed companies as research samples from 2006-2008,Paired t test and loglist regression to test the hypothesis.We found that:auditors in the audit opinion issued by the company to be punished when the effectiveness of internal control requirements of the higher. |
