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The authority jointly issued that the central and local state-owned listed companies and the domestic and overseas listed companies should disclose the company’s internal control report by the Board and the audit report of financial report internal control made by CPA when they disclose the annual report of 2012. Since then, internal Control information disclosure starts its mandatory era. Based on the realistic foundation, this article classifies the weakness into five categories—severity, auditability, detail, effectiveness and remediation. This research indicates that the internal control information disclosure becomes more complete and standardized in mandatory era; the relation between earnings management and internal control weakness is insignificant positive; the relation between earnings management and detail as well as remediation are insignificant; earnings management is negatively related with effectiveness, which suggests internal control may be helpful in reducing earnings management.
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- Internal Control Weakness Disclosure and Earnings Management
- Springer Berlin Heidelberg
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