| As one of the factors that run through the whole operation process of a company and play an important role in its operation process and results,internal control is not only an important basis for investors to obtain reasonable and reliable financial information,but also an important guarantee for the normal and reasonable operation of the financial capital market.The existence of defects in internal control of listed companies not only seriously affects the smooth and reasonable operation of the financial market,but also overdraws investors' confidence in the securities market and seriously affects the vital interests of the majority of investors.As a case-oriented research method,qualitative comparative analysis takes the core logic as the idea of set theory,explores the combination path of reasons based on the logic of Boolean operation,and is good at explaining the causality.Different from the previous studies on the influencing factors of internal control defects,most of them focus on the correlation analysis with the regression model.Qualitative comparative analysis can study which combination of condition variables can lead to the occurrence of outcome variables,and its research conclusions have the characteristics of asymmetry.Research in the field in this paper,application of qualitative comparison analysis to management,selection of the 29 of 2017,China's listed company internal control report negative opinions case study of internal control defects influence factors,from two aspects of companies operating characteristics and corporate governance as a condition variable empirically,and lead to listed companies internal control defects of 6 kinds of the most explanatory power conditions,the condition of the sample case analysis discussed according to the results of the analysis,and put forward to improve the enterprise internal control construction and to strengthen the supervision of the securities market is helpful advice. |
PDF Full Text Request