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Since the start of the 21st Century, there have been frequent instances of financial fraud in listed companies, which have exposed defects in internal control systems and aroused unprecedented attention from both theoretical and practical circles. Therefore, the purpose of this study is to verify that an internal control system can actually reduce an companies’ financial risk. Taking a sample of 300 A-share listed companies in China from 2016 to 2018, this paper proposes the hypothesis that the five elements of internal environment, risk assessment, control activities, information and communication, and internal supervision are related to financial risk. Using Z-Score Model, the results show that the five factors are negatively correlated with financial risk, with the correlations between financial risk and internal environment, control activities, and internal supervision being more significant. This study suggests that we should speed up the improvement of government supervision and management systems related to internal control. Also, companies should improve the independent board director system and establish a balanced shareholding structure.
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참고문헌 (23)
참고문헌 신청
Chen Shoudong / 2006 / Research on Early Warning of Financial Risks in China / The Journal of Quantitative & Technical Economics 23(7):36~48
Na Pengjie / 2017 / Research on Risk Contagion Effect of Enterprise Groups-Empirical Evidence from Group Holding Listed Companies / Accounting Research 2017(2):53~60
Fang Hongxing / 2015 / Can High-quality Internal Control Effectively Respond to Trait and System Risks? / Accounting Research 2015(4):70~77
Gros M. / 2017 / Internal Audit Function Quality and Financial Reporting : Results of a Survey On German Listed Companies / Journal of Management & Governance 21(2):291~329
Zhao Xi / 2013 / Economic Rationality Analysis of Enterprise Internal Control—Based on the Principles of Enterprise Risk and Cost Benefit / Audit & Economy Research (3):58~64
Na Pengjie / 2017 / Research on Risk Contagion Effect of Enterprise Groups-Empirical Evidence from Group Holding Listed Companies / Accounting Research 2017(2):53~60
Fang Hongxing / 2015 / Can High-quality Internal Control Effectively Respond to Trait and System Risks? / Accounting Research 2015(4):70~77
Gros M. / 2017 / Internal Audit Function Quality and Financial Reporting : Results of a Survey On German Listed Companies / Journal of Management & Governance 21(2):291~329
Zhao Xi / 2013 / Economic Rationality Analysis of Enterprise Internal Control—Based on the Principles of Enterprise Risk and Cost Benefit / Audit & Economy Research (3):58~64
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