Keywords
Influencing factors
Internal control
Executive compensation
Shareholding structure
Submitted : 2025-04-07
Accepted : 2025-04-22
Published : 2025-05-07
Abstract
Compliance, as a very important aspect of corporate governance, has developed earlier in the world, while China’s compliance management has developed relatively late and is currently lacking in development. However, many enterprises suffer serious losses without compliance management, especially import and export enterprises, which are forced to exit the market due to poor compliance management. This article is based on the urgent need of Chinese enterprises for compliance management, but the lack of research by scholars. It summarizes the literature on the factors affecting compliance, hoping to be helpful for the study of compliance management.
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