Factors

Impact Level (1 to 10)

Percentage of Affected Companies (%)

Internal Governance Structure

7.8

73.2

Management Quality and Integrity

8.6

78.5

Choice of Accounting Policies

7.1

69.3

Quality of Accounting Information System

7.9

64.7

Quality of Internal and External Audits

8.7

84.2

Regulatory Environment

7.6

74.8