《Table 1Variable definitions.》

  提示：宽带有限、当前游客访问压缩模式

本系列图表出处文件名：随高清版一同展现

《Does corporate integrity improve the quality of internal control》

1. 获取 高清版本忘记账户？点击这里登录

1. 下载图表忘记账户？点击这里登录

Following the prior literature，we also control for a series of characteristics that can affect internal control quality（Doyle et al.，2007；Ashbaugh-Skaife et al.，2007；Rice and Weber，2012）.These characteristics include the size of the company（Size），the asset debt ratio（Lev），sales growth（Growth），CEO duality（Dual），board size（Bdsize），supervision mechanism（ZH），the ratio of independent directors（Pindepen），whether the firm hires a big ten accountant（Big10），whether the enterprise suffers losses in two consecutive years（Loss）and whether the enterprise has engaged in a merger or acquisition activity（MA）.We also control for the form of ownership（Soe）.In China，the form of ownership is an important factor that affects the implementation of internal controls.The quality of internal control in a state-owned listed company is，in general，significantly higher than that in a private company.In accordance with Wang et al.（2017），we also use the Lawindex2from‘‘China’s sub-province market index report”（2016）as a control variable to measure the level of legal system development in the area concerned.A summary of the variable definitions is included in Table 1.