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Internal Control Weakness Disclosure and Earnings Management

In: Liss 2014

Author

Listed:
  • Xuemeng Guo

    (Beijing Jiaotong University Organization)

  • Wei Liu

    (Beijing Jiaotong University Organization)

Abstract

The authority jointly issued that the central and local state-owned listed companies and the domestic and overseas listed companies should disclose the company’s internal control report by the Board and the audit report of financial report internal control made by CPA when they disclose the annual report of 2012. Since then, internal Control information disclosure starts its mandatory era. Based on the realistic foundation, this article classifies the weakness into five categories—severity, auditability, detail, effectiveness and remediation. This research indicates that the internal control information disclosure becomes more complete and standardized in mandatory era; the relation between earnings management and internal control weakness is insignificant positive; the relation between earnings management and detail as well as remediation are insignificant; earnings management is negatively related with effectiveness, which suggests internal control may be helpful in reducing earnings management.

Suggested Citation

  • Xuemeng Guo & Wei Liu, 2015. "Internal Control Weakness Disclosure and Earnings Management," Springer Books, in: Zhenji Zhang & Zuojun Max Shen & Juliang Zhang & Runtong Zhang (ed.), Liss 2014, edition 127, pages 869-876, Springer.
    • Handle: RePEc:spr:sprchp:978-3-662-43871-8_125
    DOI: 10.1007/978-3-662-43871-8_125
    as

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