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Party Organization Governance and Internal Control Quality in State-Owned Enterprises: Evidence From China

Shuxiang Tang & Shuiting Wu

Journal of East European Management Studies2026https://doi.org/10.31083/jeems43183article
AJG 1ABDC C
Weight
0.50

What the paper says

In the context of the Chinese government’s emphasis on party leadership of state-owned enterprises (SOEs), we examine the effect of party organization governance on internal control quality by employing a difference-in-differences model. We find that party organization governance significantly improves SOEs’ internal control quality. Reducing corporate violations, inhibiting earnings manipulation, and curbing on-the-job consumption are the main channels through which party organization governance enhances internal control quality. The positive effect is more pronounced for firms with lower executive shareholding and lower analyst attention. We revisit the role of party organization governance in emerging markets from the perspective of internal control quality.

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https://doi.org/https://doi.org/10.31083/jeems43183

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@article{shuxiang2026,
  title        = {{Party Organization Governance and Internal Control Quality in State-Owned Enterprises: Evidence From China}},
  author       = {Shuxiang Tang & Shuiting Wu},
  journal      = {Journal of East European Management Studies},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.31083/jeems43183},
}

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Party Organization Governance and Internal Control Quality in State-Owned Enterprises: Evidence From China

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.