成果名称：《Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity》
成果摘要：This study investigates the correlation between internal control and information content of social responsibility reports based on the similarity of text information of reports by listed enterprises in 2006–2017. Overall, high-quality internal control results in low text simi-larity of social responsibility and high information content of social responsibility reports. The internal control quality could enhance the information content of social responsibility reports by decreasing the enterprise’s agency costs. For large-scale corporations, non-state enterprises and those with intensive public attention, effective internal control can enhance the information content of social responsibility reports. The agency cost can exert a partial mediating effect for large-scale corporations and enterprises with intensive public attention and complete mediating effect for non-state enterprises. Moreover, this study extends the scope of internal control to the quantitative dimension of text information and has crucial implications for listed enterprises, investors, and governments regarding internal control and disclosure of social responsibility information.
作者简介：黄萍萍，中南财经政法大学会计学院博士，现就职南京审计大学。
焦跃华，中南财经政法大学会计学院教授、博士生导师，湖北省审计厅副厅长。
李四海（通讯作者）：中南财经政法大学会计学院教授、博士生导师，会计学院副院长。
期刊简介：《International Journal of Accounting Information Systems》是Elsevier发行专门刊登以会计信息系统相关议题为探讨主题的研究文章，包括：信息系统的控制和可审计性；信息技术管理；会计人工智能研究；会计和信息系统的发展问题；与信息技术有关的人为因素问题；信息技术相关理论的发展；信息技术研究中的方法学问题；会计信息系统中的人机交互研究。期刊影响因子4.40，在FINANCE和ACCOUNTING领域SSCI期刊中排名10/110。
