内部控制、高管变更对财务报告质量的影响.pdfVIP

河北地质大学硕士学位论文 ABSTRACT Financial report is an important medium for the outside world to understand the financial situation and business results of enterprises. According to the high-quality financial report, enterprise owners can understand the business situation of enterprises, fully understand the effective internal information of enterprises, and try to avoid the problems caused by information asymmetry in the process of principal-agent. Therefore, the quality of financial reports becomes particularly important. In the 21st century, the quality of financial reports of listed companies is constantly exposed. The disclosure of major financial scandals at home and abroad has caused great panic in the outside world. The demand of external information users for more comprehensive, accurate and high-quality financial reports is more urgent. It is urgent to solve the quality of financial reports. With the continuous advancement of the market-oriented process in China, the principal-agent problem is also deepened. In order to achieve the goal of reaching the economic targets and increasing the performance level, some senior managers use the asymmetric information to artificially whitewash the financial reports, and reduce the quality offinancialreports at will,infringingthe interestsof stakeholders from timetotime. Internal control is an effective means of corporate governance. To a certain extent, it can improve the organizational structure of enterprises, realize the self supervision of enterprises, make up for the defects of accounting information disclosure, prevent fraud, and improvethereliability of accounting information.Based on thisbackground,thispaper studies the impact of executive change and internal control on the quality of financial reporting. First of all, this paper classifies and summarizes the literatures about the change of sen