Research on Competition Governance Effect of Produce Market Based on Internal Control Audit Perspective

YI-HUA ZHANG, JUN CHEN, RUO-LI MA

Abstract


Based on the perspective of internal control audit, based on whether the listed companies disclose audit reports, this paper empirically analyzes the governance effect of the product market competition of Listed Companies in Fujian province in 2013-2017, through descriptive statistical analysis, correlation analysis, logical regression model validation, this paper gets a conclusion that the intensity of competition in the product market has a certain impact on the disclosure of the internal control audit reports, and the impact of market competition intensity in different industries is different. On the whole, the competition intensity of product market in Fujian is positively related to internal control audit reports.

Keywords


Listed Companies, Product Market Competition, Internal Control Audit, Logical Regression.Text


DOI
10.12783/dtem/icem2019/31198

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