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

doi:10.15302/J-FEM-2015026

Front. Eng

2015, Vol. 2

Issue (2) : 159-164 https://doi.org/10.15302/J-FEM-2015026

Engineering Management Theories and Methodologies

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

Zhi-wen Wang(

), Jing Tong

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

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Abstract

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.

Keywords internal control efficiency board of directors independent directors audit committee

Corresponding Author(s): Zhi-wen Wang

Online First Date: 12 October 2015 Issue Date: 12 November 2015

Cite this article:

Zhi-wen Wang,Jing Tong. An Empirical Study on the Internal Control Efficiency of Listed Engineering Companies[J]. Front. Eng, 2015, 2(2): 159-164.

URL:

https://academic.hep.com.cn/fem/EN/10.15302/J-FEM-2015026
https://academic.hep.com.cn/fem/EN/Y2015/V2/I2/159

Tab.1 Logistic Regression Model Variables

Tab.2 Descriptive Analysis

Tab.3 Correlated Coefficients

Tab.4 Regression Analysis Results

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