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Managerial Ability and Internal Control Quality: Evidence from China

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  • Han Li

Abstract

Internal control quality of the firms can be determined by the firms¡¯ specific features, auditing quality and corporate governance. This research tries to make sure another factor-managerial ability is positively associated with internal control quality. With the evidences based on the A share in China¡¯s capital markets from 2009 to 2012, this research testifies that this relationship is statistically significant. Disclosing the internal control quality for all listed firms in China are mandatory since 2012. The research also exams how managerial ability has the different impacts on internal control quality within the voluntary disclosing periods and within the mandatory disclosing periods. It is found that the impact of managerial ability on internal control quality decreased in statistics.

Suggested Citation

  • Han Li, 2015. "Managerial Ability and Internal Control Quality: Evidence from China," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 6(2), pages 54-66, April.
  • Handle: RePEc:jfr:ijfr11:v:6:y:2015:i:2:p:54-66
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    File URL: http://www.sciedu.ca/journal/index.php/ijfr/article/view/6701/4016
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    File URL: http://www.sciedu.ca/journal/index.php/ijfr/article/view/6701
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    References listed on IDEAS

    as
    1. Feng, Mei & Li, Chan & McVay, Sarah, 2009. "Internal control and management guidance," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 190-209, December.
    2. Doyle, Jeffrey & Ge, Weili & McVay, Sarah, 2007. "Determinants of weaknesses in internal control over financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 193-223, September.
    3. Ashbaugh-Skaife, Hollis & Collins, Daniel W. & Kinney Jr., William R., 2007. "The discovery and reporting of internal control deficiencies prior to SOX-mandated audits," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 166-192, September.
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    Cited by:

    1. Yuan, Rongli & Sun, Jian & Cao, Feng, 2016. "Directors' and officers' liability insurance and stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 37(C), pages 173-192.

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