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1、ModernEconomy,2011,2,893-900893doi:10.4236/me.2011.25100PublishedOnlineNovember2011(http://www.SciRP.org/journal/me)AnalysisoftheRelationshipbetweenListedCompanies’EarningsQualityandInternalControl*InformationDisclosureJianfeiLeng,LuLiSchoolofBusiness,HohaiUniversity,Nanjing,ChinaE-mail:
2、ljf200209@gmail.com,lilu_nanjing@sina.comReceivedSeptember11,2011;revisedOctober10,2011;acceptedOctober22,2011AbstractThisarticleexaminestherelationshipofearningsqualityandinternalcontroldisclosureinformationinthesampleof1273nonfinancialfirmsinshanghaiandShenzhenStockExchangein2010.Using
3、multiplere-gressionmodel,welaunchanempiricalanalysisontherelationshipbetweenearningsqualityandinternalcontroldisclosureinformation.Wefindapositiverelationbetweenearningsqualityandinternalcontroldis-closureinformation.Thebettertheearningsqualityis,thehigherleveloftheinternalcontroldisclos
4、urein-formationwillbe.Thisprovidesatheoreticalsupporttoperfectoursystemofinternalcontroldisclosureofinformation,andtoreducetheoccurrenceoffinancialfraud.Keywords:EarningsQuality,InternalControl,DisclosureofInformation1.Introductionqualityofcompany’searningsinclinedtodisclosemoreinternalc
5、ontrolinformationandtogetmoreoutsidein-Thecasesoffinancialfraudleadtoincalculablelossesinvestment.Therefore,earningsqualityisoneofthemosttheseyears,whicharerelatedtofirm’sweaksystemofimportantfactorstoaffectinternalcontrolinformationinternalcontrol.Now,bothdomesticandforeignhavedisclosur
6、e.Inthisarticle,withtheanalysisofmultipleissuedaseriesoflegalnorms.Forexample,Sarbanes-regressions,weexaminetherelationshipofearningsOxley(SOX)ActforcelistedCompaniestodisclosequalityandinternalcontroldisclosureofinformationintheirinternalcontrolinformation,includinginternalcon-thesample
7、of1273nonfinancialfirmsinshanghaiandtroldeficienciesandinternalself-assessmentreportandShenzhenStockExchangein2010.externalauditor’sauditopinion.Weformulatetwoim-portantfiles:“ShanghaiStockExchangelistedcompa-2.PriorResearchonInternalControlniesinternalcontrolguidelines”a
