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Corporate Governace Effect After Exposure of Material Weakness——Empirical Evidence from A-share Companies in China

机译：物质疲软曝光后的企业治理效应 - 来自中国的A股公司的经验证据

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摘要

In 2010, the issue of "Implementation Guidelines for Enterprise Internal Control" indicated China would enter the times of mandatory disclosure of selfassessment report and audit report about internal control. Aiming to evaluate on the effectiveness of internal control,both reports give a great attention to material weakness,consequently, the academics focus on the economic consequences that material weakness brings,yet few scholar has studied the positive governace effect after exposure of material weakness. Using paired samples T-test and multiple linear regression method, this paper examines whether remedial measures can achieve desired effect and restore confidence of investors from the perspective of company and investors respectively. Conclusion shows that after exposure of material weakness, listed companies improve structure of the board of director more intensly than control group,which stimulate the improvement of effectiveness of internal control.
机译：2010年，“企业内部控制实施指南”的问题表明，中国将进入强制披露自主披露及关于内部控制的审计报告。旨在评估内部控制的有效性，这两个报告都非常重视物质弱点，因此，学者关注物质疲软带来的经济后果，但很少有学者在暴露材料弱势后研究了阳性治愈效效应。本文使用配对样品T检验和多元线性回归方法，分别从公司和投资者的角度达到预防措施，从公司和投资者的角度达到预期效果和恢复投资者的信心。结论表明，在润虫疲软的曝光后，上市公司会改善董事会的结构比对照组更强烈，刺激内部控制有效性的提高。

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