volume 31, issue 6/7, P688-726 2016
DOI: 10.1108/maj-08-2015-1234
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Xudong Ji, Wei Lu, Wen Qu

Abstract: Purpose The purpose of this study is to investigate the impact of internal control weaknesses on accounting conservatism in Chinese listed firms. It also investigates the relationship between the demand for external audit and accounting conservatism, and whether additional assurance of internal control reports (ICRs) can mitigate the negative impact of ICWs on accounting conservatism. Design/methodology/approach An empirical research approach is taken through the use of ordinary least squares (OLS) models a…

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