1st Edition
Beyond Internal Control over Financial Reporting The Chinese Experience
By Daoguang Yang
Copyright 2024
178 Pages
9 B/W Illustrations
by
Routledge
178 Pages
9 B/W Illustrations
by
Routledge
178 Pages
9 B/W Illustrations
by
Routledge
Also available as eBook on:
By examining two different modes of internal control and the fundamentals of risk management, this book analyses the role of internal control in financing, investment, profit distribution, and corporate strategies through China's experience. In doing so, it confirms the effectiveness and superiority of internal control over operation and management.
The book compares the various internal... Read more
1. Introduction 2. Literature Review 3. Theoretical Hypotheses 4. Internal Control and Financing: Corporate Cash Policies 5. Internal Control and Investment: Mergers and Acquisitions 6. Internal Control and Profit Distribution: Corporate Tax Avoidance 7. Internal Control and Corporate Strategy Development: Diversification Strategy 8. Conclusions 9. Recent Progress and Research Prospects
Biography
Daoguang Yang is Professor of Accounting at the University of International Business and Economics, China. His research interests include internal control and auditing, corporate governance, and finance.
