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2009•Journal of Shanghai Lixin University of CommerceRequires access

Quality of Internal Audit and Earnings Management:Empirical Evidence from Manufacturing Enterprises Listed in China

Xing Chen

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Abstract

Using the data of manufacturing enterprises listed in the year from 2007 to 2008,this paper examines the relation between quality of internal audit and earnings management in China.Our results suggest that quality of internal audit is inversely related with the extent of earnings management.It provides new evidence that corporate governance affects financial reporting effectively.

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Using the data of manufacturing enterprises listed in the year from 2007 to 2008,this paper examines the relation between quality of internal audit and earnings management in China.Our results suggest that quality of internal audit is inversely related with the extent of earnings management.It provides new evidence that corporate governance affects financial reporting effectively.

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Available abstract

Using the data of manufacturing enterprises listed in the year from 2007 to 2008,this paper examines the relation between quality of internal audit and earnings management in China.Our results suggest that quality of internal audit is inversely related with the extent of earnings management.It provides new evidence that corporate governance affects financial reporting effectively.

Key concepts: Business, Accounting, Earnings management, China, Corporate governance, Audit, Internal audit, Empirical evidence

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