Empirical study on the determinants of internal control of Chinese listed company

Firstly reviews related researches at home and abroad, combines related theories and author´s analysis, finds out the likely determinants of internal control quality, and then collects the sample data to test them empirically. The empirical results show: the larger the size, the higher the quality of internal control; the quality of internal control will be higher if the proportion of the largest shareholder is higher; whether CEO is chairman or vice chairman of the board will not affect the quality of internal control, while the ownership concentration of second to tenth largest shareholders also has little impact on the quality of internal control; financial characteristics have a significantly positive correlation with the quality of internal control.