Research on the relationship between enterprise internal control and accounting information quality

Abstract

The relationship between internal control and accounting information quality is crucial to ensure the reliability and transparency of
corporate financial reporting. The purpose of this study is to explain how the key elements of internal control affect the quality of accounting
information, and to explore how high-quality accounting information in turn improves the effectiveness of internal control. First, the internal
control environment serves as the foundation to provide the necessary organizational culture and values for producing high-quality accounting information. Secondly, internal control activities directly affect the accuracy and reliability of accounting information by ensuring the
correct recording and reporting of transactions. In addition, the monitoring mechanism of internal control can detect and correct accounting
errors, thereby improving the quality of information. Finally, high-quality accounting information can provide feedback for the continuous
improvement of internal control and ensure the appropriateness and effectiveness of control measures. The conclusion of this study points out
that strengthening internal control and improving the quality of accounting information are mutually promoting processes.