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The Influence Of Corporation Governance Structure On Internal Control Audit Report Lag: Evidence From China

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  • Yuedong Li
  • Dong Zhang
  • Xingyu Wang

Abstract

This paper examines whether corporation governance structure has influence on internal audit report lag (IARL). The study studies a sample of 1244 observations from Year 2008 to Year 2011, obtained from Shenzhen Stock Exchange in China. Regression analysis indicates that firms, with fewer directors but more supervisors and members in audit committees as well as less frequent supervisory board meeting, are more likely to reduce IARL. In contrast, this study also demonstrates factors such as the independence of board of supervisors and board of directors, the meeting frequency of board of directors and duality of CEO, hardly exert influence on the IARL. The contribution of this paper is mainly to empirically analyze the influence of corporation governance structure on IARL to improve the timeliness of internal control information disclosure.

Suggested Citation

  • Yuedong Li & Dong Zhang & Xingyu Wang, 2014. "The Influence Of Corporation Governance Structure On Internal Control Audit Report Lag: Evidence From China," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 101-115.
    • Handle: RePEc:ibf:acttax:v:6:y:2014:i:2:p:101-115
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    References listed on IDEAS

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    Cited by:

    1. Lailah Fujianti, 2019. "The Role of Legal Compliance and Good Corporate Governance on Reducing Audit Delay on Publicly Listed Companies in Indonesia," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(3), pages 359-365, December.
    2. repec:mth:ijafr8:v:9:y:2019:i:1:p:152-169 is not listed on IDEAS
    3. Wa Ode Irma Sari & Bambang Subroto & Abdul Ghofar, 2019. "Corporate governance mechanisms and audit report lag moderated by audit complexity," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 8(6), pages 256-261, October.

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    More about this item

    Keywords

    Internal Control Audit Report Lag (IARL); Corporation Governance Structure; Influence;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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