《Table 2Descriptive statistics for the main variables.》

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《Does corporate integrity improve the quality of internal control》

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We test the relation between corporate integrity and internal control weaknesses by estimating the Logit regression model specified in model（1），and we present the results in Table 4.The coefficient estimates for the industry and the year fixed-effect variables are suppressed for brevity.As predicted by model（1），the coefficient of Integrity in column（1）is negative with a significance level of 5%，which reveals that higher corporate integrity has a negative relation with internal control weaknesses.Furthermore，we consider the weaknesses classified by severity，and we find that the coefficient of Integrity in column（2）is negative with a significance level of 1%.All of these findings indicate that higher corporate integrity can truly improve internal control quality.