Internal control quality of the firms can be determined by the firms¡¯ specific features, auditing quality and corporate governance. This research tries to make sure another factor-managerial ability is positively associated with internal control quality. With the evidences based on the A...

Earnings Quality can be influenced by the industry, the firm and the manager. Prior researches focus more on the industry and the firm. Currently, to measure the relationship between earnings quality and the managerial ability is interested by scholars. This paper tries to analyze the listed...