An Empirical Study on the Internal Control Efficiency of Listed Engineering Companies

Abstract

The authors carried out an empirical study on the internal control efficiency of publically listed engineering companies in China. This study presents an exploration of the relationship of independent director ratios, audit committee quality and auditor independence with the internal control efficiency of publically listed engineering companies and forward suggestions and recommendations on raising the internal control efficiency of publically listed engineering companies.

Keywords

internal control efficiency / board of directors / independent directors / audit committee

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RIGHTS & PERMISSIONS

2015 The Author(s) 2015.This article is published with open access at engineering.cae.cn