effectiveness of internal controls over financial reporting (ICFR). Policymakers expect the ICFR audits to enhance the credibility … financial reporting are associated with stronger earnings-return associations. We examine whether earnings accompanied by the …

previously reporting effective internal control (IC). We find that about half of the cross-sectional ICW determinant variables …

This paper aims to investigate whether Chinese internal control regulation improves reporting quality. After the … disclose both management and audit reports on internal control and aims to help firms ensure reporting reliability. Previous … effect on reporting quality and triggers no side-effects harming firms’ long-term value. Our findings suggest that the …