Under the Regulation of Equity Pledge, Research on the Influence of Audit Firm’s Tenure on Audit Quality

Guiqiu Lan (), Bing Han () and Guitao Qiao ()
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Guiqiu Lan: Bohai University
Bing Han: Bohai University
Guitao Qiao: Shandong University of Technology

A chapter in Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023), 2024, pp 1428-1435 from Springer

Abstract: Abstract Taking the A-share listed companies in Shanghai and Shenzhen from 2010 to 2020 as samples, this paper studies the relationship between term of office of accounting firm, equity pledge and audit quality. It is found that although the relationship between tenure and audit quality is non-linear, it is not an inverted “U” relationship. When the firm's term is less than or equal to 7 years, the equity pledge can enhance the effect of the extension of the firm's term on the audit quality. This adjustment only promotes the improvement of audit quality level. Through a heterogeneous analysis of financial situation, it is found that the regulatory role of equity pledge only exists in companies with better financial situation.

Keywords: audit firm term; equity pledge; audit quality; regulating effect (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-256-9_144

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