Research on the Relationship among Internal Audit Quality, Interactive Mechanism of Management Structure and Corporate Value

摘要

From the perspective of internal audit, the paper makes an empirical analysis on the relationship among internal audit quality, interactive mechanism of management structure and corporate value by drawing the experience and statistics from listed companies in the year of 2012-2016. The result manifests that the internal audit quality, evaluated by the elements like independence, regulation, profession, company size and so on, is positively related to corporate value. In addition, a favorable interaction of management structure, such as chairman or CEO, can positively adjust enterprise worth. It turns out that the more attention it pays to internal audit quality, the higher value will add to the company.