Corporate Governance, Internal Audit Quality and Corporate Value

Chenying Zhao () and Jia Xu
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Chenying Zhao: Sichuan Agricultural University, Business and Tourism School
Jia Xu: Sichuan Agricultural University, Business and Tourism School

A chapter in Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025), 2025, pp 288-294 from Springer

Abstract: Abstract With the advancement of economic globalization, the increasingly intense market competition has made the corporate survival environment more complex. Therefore, optimizing corporate governance structures, enhancing internal audit quality, and leveraging these improvements to drive corporate value growth have become critical priorities. This study systematically reviews existing literature, develops hypotheses, and constructs a research model based on relevant theoretical foundations. Using A-share listed companies in the Shanghai and Shenzhen stock markets from 2017 to 2021 as the research sample, this paper conducts an empirical analysis of corporate governance, internal audit quality, and corporate value. Based on the findings, the study provides recommendations for enterprises to refine governance mechanisms, strengthen internal audit functions, and enhance overall corporate value.

Keywords: Corporate Governance; Internal Audit Quality; Corporate Value (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-770-0_34

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DOI: 10.2991/978-94-6463-770-0_34

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