Study of the relationship between voluntary assurance of internal control and quality of information disclosure — An empirical analysis of a-share companies listed in main board of Shenzhen stock exchange from 2008 to 2009

摘要

The emerge and development of assurance of internal control are aimed at improving the quality of accounting information, reducing information asymmetry of capital market and then protecting the benefits of investors. From the standpoint of disclosure, this paper objectively inspects the effect of assurance of internal control on the quality of accounting information, based on the empirical analysis of A-share companies listed in main board of Shenzhen stock exchange from 2008 to 2009. We find that assurance of internal control has not enhanced the quality of information disclosure obviously.