Managerial Ability and Internal Control Quality: Evidence from China

Han Li

International Journal of Financial Research, 2015, vol. 6, issue 2, 54-66

Abstract: Internal control quality of the firms can be determined by the firms¡¯ specific features, auditing quality and corporate governance. This research tries to make sure another factor-managerial ability is positively associated with internal control quality. With the evidences based on the A share in China¡¯s capital markets from 2009 to 2012, this research testifies that this relationship is statistically significant. Disclosing the internal control quality for all listed firms in China are mandatory since 2012. The research also exams how managerial ability has the different impacts on internal control quality within the voluntary disclosing periods and within the mandatory disclosing periods. It is found that the impact of managerial ability on internal control quality decreased in statistics.

Keywords: top executives; managerial ability; managerial efficiency; internal control quality; internal control weaknesses (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:6:y:2015:i:2:p:54-66

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