IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-770-0_34.html

Corporate Governance, Internal Audit Quality and Corporate Value

In: Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025)

Author

Listed:
  • Chenying Zhao

    (Sichuan Agricultural University, Business and Tourism School)

  • Jia Xu

    (Sichuan Agricultural University, Business and Tourism School)

Abstract

With the advancement of economic globalization, the increasingly intense market competition has made the corporate survival environment more complex. Therefore, optimizing corporate governance structures, enhancing internal audit quality, and leveraging these improvements to drive corporate value growth have become critical priorities. This study systematically reviews existing literature, develops hypotheses, and constructs a research model based on relevant theoretical foundations. Using A-share listed companies in the Shanghai and Shenzhen stock markets from 2017 to 2021 as the research sample, this paper conducts an empirical analysis of corporate governance, internal audit quality, and corporate value. Based on the findings, the study provides recommendations for enterprises to refine governance mechanisms, strengthen internal audit functions, and enhance overall corporate value.

Suggested Citation

  • Chenying Zhao & Jia Xu, 2025. "Corporate Governance, Internal Audit Quality and Corporate Value," Advances in Economics, Business and Management Research, in: Wenke Zang & Chunping Xia (ed.), Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025), pages 288-294, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-770-0_34
    DOI: 10.2991/978-94-6463-770-0_34
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-770-0_34. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.