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J. E. Boritz and P. Zhang, “How does Disclosure of Internal Control Quality Affect Management’s Choice of that Quality,” CAAA 2006 Annual Conference Paper, 2006.

has been cited by the following article:

• TITLE: Analysis of the Relationship between Listed Companies’ Earnings Quality and Internal Control Information Disclosure

  AUTHORS: Jianfei Leng, Lu Li

  KEYWORDS: Earnings Quality, Internal Control, Disclosure of Information

  JOURNAL NAME: Modern Economy, Vol.2 No.5, November 25, 2011

  ABSTRACT: This article examines the relationship of earnings quality and internal control disclosure information in the sample of 1273 nonfinancial firms in shanghai and Shenzhen Stock Exchange in 2010. Using multiple regression model, we launch an empirical analysis on the relationship between earnings quality and internal control disclosure information. We find a positive relation between earnings quality and internal control disclosure information. The better the earnings quality is, the higher level of the internal control disclosure information will be. This provides a theoretical support to perfect our system of internal control disclosure of information, and to reduce the occurrence of financial fraud.