2015Frontiers of Engineering ManagementOpen access

An Empirical Study on the Internal Control Efficiency of Listed Engineering Companies

Zhiwen Wang, Jing Lin Tong

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Abstract

The authors carried out an empirical study on the internal control efficiency of publically listed engineering companies in China.This study presents an exploration of the relationship of independent director ratios, audit committee quality and auditor independence with the internal control efficiency of publically listed engineering companies and forward suggestions and recommendations on raising the internal control efficiency of publically listed engineering companies.

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The authors carried out an empirical study on the internal control efficiency of publically listed engineering companies in China.This study presents an exploration of the relationship of independent director ratios, audit committee quality and auditor independence with the internal control efficiency of publically listed engineering companies and forward suggestions and recommendations on raising the internal control efficiency of publically listed engineering companies.

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Available abstract

The authors carried out an empirical study on the internal control efficiency of publically listed engineering companies in China.This study presents an exploration of the relationship of independent director ratios, audit committee quality and auditor independence with the internal control efficiency of publically listed engineering companies and forward suggestions and recommendations on raising the internal control efficiency of publically listed engineering companies.

Key concepts: Control (management), Business, Empirical research, Accounting, Industrial organization, Computer science, Mathematics, Statistics

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