Year: 2024
Type: article
Abstract: In the economic environment where information acquires rapidly and all kinds of enterprises rush in rapidly, the importance of information disclosure becomes more and more obvious, and becomes an indispensable research object in the field of environmental accounting. It has a profound impact on different aspects of audit quality, and in the corporate governance and development of an irreplaceable position. Effective internal control can reduce audit risk and improve audit quality, and high-quality audit can further ensure the accurate disclosure and transparency of R & D information. Thus, in actuality, businesses should enhance the design of their internal control system, enhance the process for disclosing research and development information, and adopt research-based audit methods to achieve higher audit quality and better corporate governance results. The research shows that the R & D information disclosure of internal control has a positive correlation with audit quality. Additionally, there is a favorable correlation between audit quality and internal control enhancement.
DOI: 10.54097/feaab807
Author: Jiajia Xiao
Institution: City University of Macau
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405746799