The Effect of Internal Control Based on Financial Reporting to Accounting Information Quality——Empirical Evidence from Listed Company of Shenzhen Stock Exchange

This study takes main board listed company of Shenzhen Stock Exchange in 2008-2011 as a basic study sample,uses multiple linear regression model,empirical tested the effect of internal control based on financial reporting to accounting information quality.Study found that listed companies which existed internal control deficiencies based on financial reporting,will appear lower quality of accounting information.Listed companies which disclosed internal control self-assessment report and internal control audit reports,will appear higher quality of accounting information.