The relationship between corporate governance and internal control disclosure of banks listed on the Stock Exchange of Thailand

Abstract

          The objective of this study was to find the relationship between  corporate governance and  internal  control  disclosure  of the banks listed in the Stock Exchange of Thailand (SET).The data  were collected  from the  annual  reports  and  financial statements  from 11 banks listed in SET during year 2015-2019 by the study  was conducted for 5 years. Totals of  55 data .Multiple regression  was used to find the relationship between corporate governance and internal control disclosure of the banks listed in the Stock Exchange of Thailand (SET).Independent variables in the study were board size, proportion of independent directors, and proportion of female directors. The results showed the proportion of  independent  directors. The results showed the proportion of independent directors related to disclosure of internal control of the listed banks (SET).   However not found relationship between board size and proportion of female directors with the disclosure of internal control.