Notice of Retraction: Study of the relationship between voluntary assurance of internal control and quality of information disclosure — An empirical analysis of a-share companies listed in main board of Shenzhen stock exchange from 2008 to 2009

2011 ◽  
Author(s):  
Weidi Wang
Keyword(s):  
Empirical Analysis ◽  
Internal Control ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Quality Of Information ◽  
The Relationship ◽  
A Share

scholarly journals INVESTIGATING THE EFFECT OF BUSINESS STRATEGY AND INTERNAL CONTROL ON AUDIT QUALITY

2019 ◽  
Vol 7 (6) ◽  
pp. 787-798 ◽  
Author(s):  
Mohammad Vahdani ◽  
Rozhan Rashedi ◽  
Javad Mohammadi Mehr
Keyword(s):  
Internal Control ◽  
Business Strategy ◽  
Multivariate Regression ◽  
Audit Quality ◽  
Stock Exchange ◽  
Audit Planning ◽  
Regression Approach ◽  
The Difference ◽  
The Relationship

Purpose: Auditing will improve the quality of financial information. However, in today's audit quality affected by the environment. The purpose of this study to investigate the effect of business strategy and internal control on audit quality in listed companies in the Tehran Stock Exchange. Methodology: This is applied research in terms of its purpose and in terms of its method is correlation analysis with the regression approach. For this inference method, this research is descriptive-analytic. For this important statistical society, companies listed in the Tehran Stock Exchange during the years 2010-2017 for 8 years have the necessary conditions. According to the constraints defined in the research, companies with qualifying conditions of 107 companies and 856 years-company of observation were collected. To test the hypotheses, the multivariate regression technique was used using panel data. Main Findings: The business strategy modifies the relationship between the auditor's specialty in the industry and the internal control of audit quality. Implications: The control structure can provide an understanding of the difference between the business strategy and its diversion, which is necessary for the auditor's expertise in the industry. It is proposed to combine business strategy and audit planning, we can identify the weakness of the internal control of the system in order to improve the quality of the audit and create value for the stakeholders. Novelty: The study considered the effects of business strategy on the relationship between internal control and audit quality.

IPO UNDERPRICING AND INFORMATION QUALITY OF PROSPECTUSES

2020 ◽  
Vol 65 (06) ◽  
pp. 1559-1577
Author(s):  
KUO ZHOU ◽  
BAICHENG ZHOU ◽  
HUAXIAO LIU
Keyword(s):  
Capital Market ◽  
Information Disclosure ◽  
Information Quality ◽  
Public Information ◽  
Relevant Information ◽  
Ipo Underpricing ◽  
Quality Of Information ◽  
Sustainable Operation ◽  
The Relationship

Effective information disclosure is the cornerstone of sustainable operation of the capital market. In the IPO market, whether public information in the prospectus can be fully captured by investors largely depends on the quality of valuation-relevant information. Based on Chinese prospectuses, we create five unique indicators to measure the information quality and examine the relationship between information quality and IPO underpricing. We find that high quality of information disclosure results in less underpricing because they relieve serious information asymmetry between issuing companies and investors. We provide a new method to supervise and improve the quality of non-financial information disclosure.

scholarly journals An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism: Empirical Evidence from the Financial Companies of China from 2007 to 2011

2014 ◽  
Vol 2014 ◽  
pp. 1-9 ◽  
Author(s):  
Zongrun Wang ◽  
Yan Chen ◽  
Yanju Zhou ◽  
Yanbo Jin
Keyword(s):  
Internal Control ◽  
Information Disclosure ◽  
Accounting Conservatism ◽  
Financial Industry ◽  
Testing Model ◽  
Model Research ◽  
Starting Point ◽  
Chinese Listed Companies ◽  
The Relationship

We set information disclosure of internal control as a starting point to explore the relationship between the quality of internal control and accounting conservatism, and then adopt the entropy testing model to calculate the index of the internal control quality with the sample data of Chinese listed companies in financial industry from 2007–2011. Regression results show that earnings conservatism exists. The stronger the internal control is, the higher the accounting conservatism can be. Companies which have enhanced their internal control are more conservative, and these results make no difference with other industries.

scholarly journals The Determinants of Environmental Disclosure Quality: Empirical Evidence from Indonesia

2021 ◽  
Vol 4 (1) ◽  
pp. 41
Author(s):  
Pricilia Angela ◽  
Sofik Handoyo
Keyword(s):  
Information Disclosure ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Environmental Information ◽  
Disclosure Quality ◽  
Environmental Disclosure ◽  
Listed Firms ◽  
Environmental Information Disclosure ◽  
The Relationship

Sustainability issues have increased the need for stakeholder toward environmental information disclosure. Quality of environmental information is pivotal for stakeholders to make a proper assessment of a firm’s environmental performance. This study examines the relationship between a firm’s characteristics and environmental disclosure quality. Firm’s characteristics in this study refer to the size, ownership concentration, age, and leverage. Content analysis of sustainability reporting was applied in this study. The study involved 33 listed firms in Indonesia Stock Exchange (IDX) that are consistently issued sustainability reporting during 2014-2016. Simultaneously test indicated that characteristics of the firm significantly explain the variance of environmental disclosure quality. However, partially test showed that leverage is the only variable significantly influenced environmental disclosure quality. 

scholarly journals THE EFFECT OF HUMAN RESOURCES, BUDGET PARTICIPATION, AND LEADERSHIP STYLE ON THE QUALITY OF INFORMATION ON THE FINANCIAL AND INTERNAL CONTROL AS MODERATION VARIABLES (A Case Study on Takalar City Goverment)

2019 ◽  
Vol 16 (1) ◽  
pp. 93-107
Author(s):  
Mas Uleng
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Leadership Style ◽  
Internal Control ◽  
Financial Statements ◽  
Internal Controls ◽  
Quality Of Information ◽  
Relationship Of ◽  
The Relationship

This study aims to analyze human resources on the quality of information, budget participation on the quality of information, leadership style on the quality of information, human resources on the quality of information through internal control as a moderating variable, budget participation on the quality of information through internal control as a moderating variable, to the quality of information through internal control as a moderating variable.            This study uses a quantitative approach by testing the hypothesis (hypothesis testing) to see the correlation that occurs between the Budget Participation, And Leadership Style To The Quality Of Information Financial Statements And Internal Control As Moderation Variables. The object of this research is head section, head of department, and head of OPD district of Takalar. Data collection techniques used questionnaires survey method with OPD was 140 respondents with purposive method. Data analysis technique used is Partial Least Square (PLS) approach with Smart Software PLS 3.0.            The results of this study show that human resources affect the quality of information on local government financial statements while budgetary participation does not affect the quality of information on local government financial statements and leadership style also has no effect on the quality of local government financial report information but internal controls can moderate the relationship of human resources and the quality of local government financial statements information significantly Internal controls are not able to moderate the relationship of budget participation and the quality of information on local government financial statements significantly Internal controls are able to moderate the relationship of leadership style and quality of information on local government financial statements significantly.Keywords: Human Resources, Budget Participation, Leadership Style, Budget Participation,  Quality Information, Internal control.  

scholarly journals KUALITAS LAPORAN KEUANGAN DAN PENGENDALIAN INTERNAL, TERHADAP EFISIENSI INVESTASI

2019 ◽  
Vol 2 (3) ◽  
pp. 293-312
Author(s):  
I Made Pradana Adiputra
Keyword(s):  
Internal Control ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Explanatory Power ◽  
Financial Statements ◽  
Internal Controls ◽  
Operation Performance ◽  
Market Mechanisms ◽  
The Relationship

This study aims to analyze the relationship between the quality of financial statements and over/ under-investment and the influence of the quality of financial statements on over/under-investment with the disclosure of the level of internal control in listed and non-listed state-owned companies in Indonesia. The research sample was listed and non-listed BUMN in Indonesia with 208 firms-years during 2011-2016 with linear regression analysis using the SPSS program. The regression test results show that there is support for the hypothesis of this study, namely that the quality of financial statements negatively affects over/under-investment and the effect of the quality of financial statements on over/under-investment is stronger in SOEs that disclose their internal controls. To strengthen the results of the research, additional testing was conducted to analyze the differences between listed SOEs and non-listed SOEs. The results show that listed SOEs have more explanatory power on the effect of the quality of financial statements on over/under-investment than non-listed SOEs. That is because listed SOEs must also follow capital market regulations (Indonesia Stock Exchange) and market mechanisms that relate to investors and other external parties who have an interest in the operation (performance) of these SOEs.

scholarly journals Equity pledge of major shareholders, quality of information disclosure and synchronization of stock price

2021 ◽  
Vol 235 ◽  
pp. 01032
Author(s):  
Qin Yue ◽  
Jiameng Chen
Keyword(s):  
Information Disclosure ◽  
Stock Price ◽  
Disclosure Quality ◽  
Quality Of Information ◽  
Large Shareholder ◽  
Negative Role ◽  
The Impact ◽  
The Relationship

The synchronization of stock price is an important index to measure the information of stock price. Compared with the countries with mature capital market, the synchronization of stock price in China is on the high side, and the fluctuation of stock price often presents the phenomenon of “rising and falling together”. This paper studies the impact of pledge of major shareholders’ equity on the synchronization of stock price, and further explores the role of information disclosure quality. Based on the data of China’s A-share listed companies in 2013-2019, the empirical study shows that: there is a large shareholder equity pledge in enterprises, and the synchronization of stock price is higher, and with the increase of the proportion of large shareholder equity pledge, the impact is more significant; the quality of information disclosure plays a significant negative role in the relationship between the synchronization of large shareholder equity pledge and stock price, easing the impact of large shareholder equity pledge the impact on stock price synchronization.

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