Research on the Influence of Internal Control Quality on Enterprise Performance

Authors

  • Peiwen Huang

DOI:

https://doi.org/10.54691/fhss.v2i9.2103

Keywords:

Internal Control; Enterprise Performance; Empirical Analysis.

Abstract

If an enterprise wants to enhance its sustainable competitiveness and achieve the growth of its performance, high-quality internal control is essential. This paper takes the relevant data of China's Shanghai and Shenzhen A-share listed enterprises from 2010 to 2019 as a sample to deeply explore the correlation between internal control and enterprise performance, and draws the following conclusions: the improvement of internal control quality can obviously promote the increase of enterprise performance level, and the improvement of enterprise internal control construction is conducive to achieving better business performance and promoting enterprise performance growth.

Downloads

Download data is not yet available.

References

C. Oliver: Strategic Responses to Institutional Processes, Academy of Management Review, Vol.01 (1991) p.145-179.

J. Altamuro, A. Beauty: Do Internal Control Reforms Improve Earinings Quality, Working Paper, The Ohio State University, 2006.

X.Z. Zhang, F. Yang, Q.M. Yuan: Can the Improvement of Information Disclosure Quality of Listed Companies Improve the Company Performance? --Based on the Empirical Data of Shenzhen Listed Companies from 2002-2005, Accounting Research, Vol.10 (2007) p.16-24. (In Chinese).

H. Ashbaugh-Skaife, D.W. Collins, W.R. Kinney: The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity, J. Account. Res, Vol.01 (2009) p.1-43.

M. Li, W. Zong: Study on the Impact of Internal Control Quality on Operating Performance of Listed Companies, Accounting and Communications, Vol.33 (2014) p.47-50. (In Chinese).

Downloads

Published

2022-09-21

Issue

Section

Articles

How to Cite

Huang, P. (2022). Research on the Influence of Internal Control Quality on Enterprise Performance. Frontiers in Humanities and Social Sciences, 2(9), 47-55. https://doi.org/10.54691/fhss.v2i9.2103