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Study on the Repair Behavior of Internal Control Defect After Financial Report Restatement

In: Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023)

Author

Listed:
  • Yifang Li

    (Bohai University, College of Economics)

  • Gaoyuan Shi

    (Bohai University, College of Economics)

Abstract

As an important way of financial information disclosure, financial report restatement can help external stakeholders identify corporate risk and promote managers to improve corporate governance. This paper takes the A-share main board listed companies in Shanghai and Shenzhen from 2012 to 2020 as research samples, and uses Logit model to investigate the influence of financial report restatement on internal control defect repair behavior. The results show that the probability of internal control defect repair behavior increases significantly after financial report restatement. In addition, compared with state-owned enterprises and enterprises with low risk, non-state-owned enterprises and enterprises with high risk are more likely to repair internal control defect after financial report restatement.

Suggested Citation

  • Yifang Li & Gaoyuan Shi, 2024. "Study on the Repair Behavior of Internal Control Defect After Financial Report Restatement," Advances in Economics, Business and Management Research, in: Suhaiza Hanim Binti Dato Mohamad Zailani & Kosga Yagapparaj & Norhayati Zakuan (ed.), Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023), pages 753-759, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-256-9_76
    DOI: 10.2991/978-94-6463-256-9_76
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