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D. A. McMullen, K. Raghunandan and D. V. Rama, “Internal Control Reports and Financial Reporting Problem,” Accounting Horizons, Vol. 10, No. 12, 1996, pp. 67-75.

has been cited by the following article:

• TITLE: Internal Control Disclosure and Corporate Governance: Empirical Research from Chinese Listed Companies

  AUTHORS: Jianfei Leng, Yiran Ding

  KEYWORDS: Listed Companies, Corporate Governance, Internal Control, Information Disclosure

  JOURNAL NAME: Technology and Investment, Vol.2 No.4, November 4, 2011

  ABSTRACT: The aim of this paper is to research the influence of corporate governance structure on internal control disclosure in a sample of 1309 Chinese listed nonfinancial companies in 2010. We discover that internal control disclosure is positively related to directors’ remuneration, two part-time posts of chairman and general manager, directors’ education level and supervisors’ education level, and it negatively related to the proportion of state ownership. Internal control disclosure is not significantly related to the degree of ownership concentration, board size, the proportion of independent directors and the size of board of supervisors.