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Fu Ze. The impact of top management team on the disclosure of internal control deficiencies. Master's Degree(Financial and Accounting). Siam University. Library and Information Resource Center. : มหาวิทยาลัยสยาม, 2568.
The impact of top management team on the disclosure of internal control deficiencies
Name: Fu Ze
keyword:
Independent Study
ThaSH:
Business management
Classification :.DDC: 658
ThaSH:
Finance
ThaSH:
Accounting
ThaSH:
Managemen
Abstract:
Internal control deficiencies affect the effectiveness of internal controls. The role of the companys top management team is crucial in promptly and accurately identifying risks, proposing and establishing effective and feasible internal control systems to address those risks, and ultimately ensuring the companys sustainable development. This study explored the impact of top management team on the disclosure of internal control deficiencies in companies. Using a quantitative method, it systematically examined relevant research findings and analyzed how the power of top management team, cognitive biases, and pay equity influenced the disclosure of internal control deficiencies.
This study surveyed 35 member companies of the Xiamen Listed Companies Association, and used an online questionnaire survey method, inviting a total of 325 executives from listed companies to participate. The questionnaire was distributed through WeChat platform to targeted respondents. 307 valid responses were ultimately obtained, with a high effective response rate of 94.5%. Power of the top management team, and cognitive biases showed a significant negative impact on internal control deficiency disclosures, while pay equity showed a significant positive impact.
To enhance corporate governance effectiveness, organizations should implement a comprehensive reform package that strengthens the disclosure standards for internal control deficiencies, establish a long-term executive learning mechanism to mitigate cognitive biases, and optimize top management team compensation systems to align managerial interests with robust internal control practices.
Siam University. Library and Information Resource Center
Address:
BANGKOK
Email:
library@siam.edu
Name: Ma Yu
Role:
Advisor
Created:
2568
Modified:
2569-01-09
Issued:
2026-01-09
วิทยานิพนธ์/Thesis
application/pdf
eng
Level: Master's Degree
Descipline: Financial and Accounting
Grantor: มหาวิทยาลัยสยาม
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Fu Ze
| Title | Contributor | Type |
|---|---|---|
| The impact of top management team on the disclosure of internal control deficiencies
มหาวิทยาลัยสยาม Fu Ze | Ma Yu | วิทยานิพนธ์/Thesis |
Ma Yu