Will Audit Background Executives Affect the Quality of Corporate Disclosure?

Qing Peng () and Guanghui Zhang
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Qing Peng: CCCC Guangzhou Dredging Co., Ltd.
Guanghui Zhang: CCCC Guangzhou Dredging Co., Ltd.

A chapter in Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023), 2024, pp 696-705 from Springer

Abstract: Abstract Based on the theory of senior management echelon and the theory of behavioral consistency, this paper holds that the background characteristics of audit background senior managers are unique because of their identity transformation from the supervisor to the regulated. It is necessary to further study the relationship between audit background executives and the quality of accounting information disclosure. This paper selects A-share listed companies in Shenzhen manufacturing industry from 2015 to 2018 as the research object, uses ordered logit model to analyze the impact of audit background executives on the quality of enterprise information disclosure, and integrates the property right nature to test the difference between them. The results show that: there is a significant negative correlation between the audit background and the quality of corporate information disclosure; at the same time, under the condition of distinguishing the nature of corporate property rights, there are differences in the impact of audit background executives on the quality of corporate information disclosure. In contrast, the negative effect of audit background executives on the quality of information disclosure in non-state-owned enterprises is more significant. This paper expands the research fields of the characteristics of senior executives’ professional background and the quality of information disclosure, enriches the literature of the economic consequences of senior executives with audit background, and provides useful policy reference for improving the cost of violation of laws and regulations and the quality of information disclosure, and promoting the healthy and orderly development of capital market.

Keywords: Audit Background Executives; Disclosure Quality; Ordered Logit Model; Nature of Ownership; Corporate Governance (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-256-9_70

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