The Quality of Listed Banks' Internal Control Information Disclosure

Abstract

Based on the 12 listed banks' 2007 annual reports of Shanghai Stock Exchange, this paper analyses the listed banks' internal control information disclosure quality from the internal control information disclosure medium, internal control self-evaluation reports and the assurance reports of accounting firms, etc. This paper presents an evaluation model of listed banks' internal control information disclosure quality. Using the model, this paper has evaluated and compared the 12 listed banks' internal control information disclosure quality. Finally, this paper puts forwards some advices about internal control information disclosure.