About this document

Governance Structure by Bayu Say is a document available to read on EtoBox.

This study examines the influence of corporate governance structure on internal control audit report lag (IARL) using a sample of 1244 Chinese companies from 2008 to 2011. The study finds that companies with fewer directors but more supervisors and audit committee members tend to have shorter IARLs. However, factors like independence of boards and duality of CEOs did not significantly impact IARLs. The paper aims to empirically analyze how corporate governance impacts the timeliness of internal control disc

Author

Bayu Say

Language

EN