关键词: 控制风险,外在压力,内控鉴证报告,自愿性披露

Abstract: With the evolution and changes of internal control and regulation policies in China’s capital market, the study of the internal control information disclosure behaviors of China’s listed companies has increasingly become an important research subject. Taking the A-share listed companies from 2008 to 2010 in Shanghai Stock Exchange as the samples, this paper conducts an empirical study of the affecting factors on their voluntary disclosure of internal control attestation report. The result shows that such voluntary disclosure behaviors are determined by both the corporate risk control factors and the external pressure on disclosure. And the voluntary disclosure of the attestation reports has a wealth of signal transmission functions. This result can provide direct evidence for the important direction of the supervision of internal control information disclosure under the coercive disclosure framework.

Key words: risk control; external pressure; internal control attestation report; voluntary disclosure