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

2015年第2卷第2期

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《工程管理前沿（英文）》 >> 2015年第2卷第2期 doi: 10.15302/J-FEM-2015026

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

International College, Central South University of Forestry and Technology, Changsha 410004, China

录用日期： 2015-10-12 发布日期： 2015-11-12

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摘要

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.

关键词

internal control efficiency ; board of directors ; independent directors ; audit committee