Corporate Governance, Internal Audit Quality and Corporate Value

DOI

10.2991/978-94-6463-770-0_34How to use a DOI?

Keywords

Corporate Governance; Internal Audit Quality; Corporate Value

Abstract

With the advancement of economic globalization, the increasingly intense market competition has made the corporate survival environment more complex. Therefore, optimizing corporate governance structures, enhancing internal audit quality, and leveraging these improvements to drive corporate value growth have become critical priorities. This study systematically reviews existing literature, develops hypotheses, and constructs a research model based on relevant theoretical foundations. Using A-share listed companies in the Shanghai and Shenzhen stock markets from 2017 to 2021 as the research sample, this paper conducts an empirical analysis of corporate governance, internal audit quality, and corporate value. Based on the findings, the study provides recommendations for enterprises to refine governance mechanisms, strengthen internal audit functions, and enhance overall corporate value.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Chenying Zhao
AU  - Jia Xu
PY  - 2025
DA  - 2025/06/26
TI  - Corporate Governance, Internal Audit Quality and Corporate Value
BT  - Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025)
PB  - Atlantis Press
SP  - 288
EP  - 294
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-770-0_34
DO  - 10.2991/978-94-6463-770-0_34
ID  - Zhao2025
ER  -