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Internal Control Index for Chinese Firms by Ravi Kumar is a document available to read on EtoBox.

This document summarizes a research paper that constructs a comprehensive internal control index for Chinese public firms from 2007 to 2010. The index evaluates internal control based on the COSO framework across five components: control environment, risk assessment, control activities, information and communication, and monitoring. It quantitatively measures internal control quality using the analytic hierarchy process. The researchers then validate the index by confirming the relationship between better i

Author

Ravi Kumar

Language

EN