The peer effects on disclosure of corporate internal control weakness

Jianhong Li and Jin Ding

Finance Research Letters, 2024, vol. 61, issue C

Abstract: This paper explores the peer group effect of enterprises’ disclosure of internal control defects. We examine listed companies that disclose internal control evaluation reports in China from 2015 to 2022. Our findings indicate a peer of enterprise internal control defects. Furthermore, less competition in the product market increases the likelihood of imitation behavior regarding the disclosure of internal control defects in the same region and industry. The severity of such behavior in these regions also increases.

Keywords: Peer effect; Internal control deficiencies; Disclosure; Imitation behavior (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:61:y:2024:i:c:s1544612323012904

DOI: 10.1016/j.frl.2023.104918

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