报告人简介：

Dr Wen Qu works for Department of Accounting, Faculty of Business and Law, Deakin University in Australia as a Senior Lecturer. She is a fully qualified accountant, possessing both CPA and CA qualification and professional membership. Dr Qu is also undertaking the Course Director role for the Master of Professional Accounting and Law at Deakin University. Dr Qu is an active researcher, publishing in highly ranked academic journals such as the International Journal of Accounting, Journal of Contemporary Accounting and Economics and Managerial Auditing Journal. Dr Qu’s research interest is in corporate governance, internal control, corporate disclosure and corporate social responsibility of firms listed in the Chines stock market and Big 4 engagement and development in China.

报告内容：

Dr Qu will present three of her recent publications and one ongoing project, all themed on the stipulation and implementation of internal control regulations in China. The four studies look at the determinants and various economic consequences of listed firms’ decision to follow internal control regulations and disclose their internal control weaknesses over financial reporting areas and non-financial reporting areas in their internal control reports. The overall conclusion of these four studies is that the internal control regulatory framework has played a positive and significant role in improving the information environment of the Chinese stock market and the quality of financial information listed firms provided to investors.