Notice of RetractionThe empirical study of the affecting factors on disclosure of the internal control information — Based on the company governance

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.

This paper analyzed the affecting factors, from company internal government structure to external governance system, on the disclosure of internal control information of the listed company, taken the 2009 annual report of company listed on GEM board as a sample for study. According to analysis of covariance, chow test, the conclusion indicated that the disclosure degree of internal control information has negative correlation to the state-owned shares nature of the first big shareholders and has positive correlation to the authority of the auditing office and the number of worker supervisors.