Research on Firm Size, Firm Performance and Internal Auditing Modes——Based on Listed Manufacturing Companies of China
Research on Firm Size, Firm Performance and Internal Auditing Modes——Based on Listed Manufacturing Companies of China作者机构：Nankai University
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2005年第1卷第2期
页 面：59-68页
学科分类：0202[经济学-应用经济学] 02[经济学] 020205[经济学-产业经济学]
基 金：This paper is supported by National Natural Science Foundation of China (NoL70372028) the "Projects 985" and "Projects 211" of Nankai University. It's the authors' responsibility to stand the errors in this paper.
主 题：manufacturing industry firm performance internal auditing auditing modes
摘 要：This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.
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