The Influencing Factors of Internal Controls Information Disclosure in Listed Companies

We researched how the factors such as the performance of the company, financial position, company size, audit observations, regional differences and equity structure influenced the information disclosure of internal controls. We found that the performance of the company, whether or not been punished by the SFC and the audit opinion significantly influenced the behavior of internal control information disclosure of listed companies, while the other factors has no significant effect by logistic regression analysis. We also took some suggestions for improving the behavior of internal control information disclosure of listed companies.