This paper introduces internal control quality to study litigation risk which enrich the literature of how to reduce firms' litigation risk. This paper use listed company data from 2000-2015 in China A-share market to research how firms' internal control affect litigation risk, and which kind of...

This paper aims to investigate whether Chinese internal control regulation improves reporting quality. After the enactment of US Sarbanes-Oxley Act (SOX), China introduced a quasi-SOX practice (C-SOX). C-SOX stipulates that firms should disclose both management and audit reports on internal...