Author(s)

Bai Yu, Li Lixia

Corresponding Author

Bai Yu

ABSTRACT

This paper first reviews the system background related to the disclosure of internal control information in China, then analyzes the current status of the disclosure of Shanghai and Shenzhen A-share internal control information, and concludes literature related to the motivation and economic results of the disclosure of internal control information.

KEYWORDS

The disclosure of internal control information, internal control deficiency, voluntary disclosure, mandatory disclosure