Title :
Notice of Retraction
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
Author_Institution :
The Department of Accounting and Financial Management School of Management, Zhejiang University Hangzhou, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
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.
Keywords :
Companies; Delay; Logistics; Materials; Resource management; Stock markets; internal control; quality of information disclosure; self-assessment of internal control; voluntary assurance of internal control;
Conference_Titel :
E -Business and E -Government (ICEE), 2011 International Conference on
Conference_Location :
Shanghai, China
Print_ISBN :
978-1-4244-8691-5
DOI :
10.1109/ICEBEG.2011.5882451
